爱尔兰的慈善捐赠:一个范围界定项目

Oonagh B. Breen, Patricia A. Quinn
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引用次数: 0

摘要

作为一个发达国家,爱尔兰以对穷人慷慨大方而闻名,但它在有组织的、持续的慈善捐赠方面却非常有限。机构慈善捐赠(按定义)为1.2亿欧元,在爱尔兰非营利部门110亿欧元的营业额中只占很小的一部分。如果慈善家的捐赠被充分告知,他们需要需求和潜在影响的证据;慈善事业要被认定为创造社会产品,其效果需要公众的见证和认可;政策制定者需要切实的证据来支持包括税收监管在内的决策。认识到越来越多的人对衡量慈善事业感兴趣,而爱尔兰缺乏与海外开展的年度调查相对应的调查,本文通过确定使爱尔兰慈善事业更加透明和更好理解的必要因素,着手缩小知识差距。在爱尔兰领先的非营利研究机构Benefacts的支持下,研究人员旨在开展一项2018-21年的多年度研究项目,首次在爱尔兰背景下制定“慈善”的商定定义,并为第三方研究人员对爱尔兰慈善事业的研究提供比较基础。本文是促进爱尔兰和其他类似国家之间有效的国际慈善比较的第一步。它确定了爱尔兰慈善事业的可用数据来源和知识差距,特别关注礼物和收据,评估了爱尔兰慈善捐赠的明显趋势。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Philanthropic Giving in Ireland: A Scoping Project
For a developed country, with a reputation for generosity towards the needy, Ireland has a very limited profile in structured, persistent philanthropic giving. At €120m, institutional philanthropic giving (as defined) represents a tiny proportion of Ireland’s €11bn turnover in the non-profit sector. Philanthropists need evidence of need and potential impact if their donations are to be well informed; the public needs to witness and approve of the effects of philanthropy if philanthropy is to be recognised as creating social goods; policymakers need tangible evidence to support decision-making including tax regulation. Recognising the growing coalition of interest in measuring philanthropy and the lack of any Irish equivalent to the annual surveys produced overseas, this paper sets out to close the knowledge gap by identifying the factors necessary to make Irish philanthropy more transparent and better understood. Supported by Benefacts, a leading non-profit research body in Ireland, the researchers aim to conduct a multi-annual research project 2018–21 to set out for the first time an agreed definition of ‘philanthropy’ in the Irish context and to provide a comparative basis for the study of Irish philanthropy by third party researchers. This paper is the first step towards facilitating valid international philanthropic comparisons between Ireland and other similar countries. Identifying the available data sources on, and gaps in knowledge about, philanthropy in Ireland, focusing specifically on gifts and receipts, it assesses the discernible trends in philanthropic giving in Ireland.
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