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Historical Perspectives on Entrepreneurship and Philanthropy
Business History Review ( IF 1.500 ) Pub Date : 2019-01-01 , DOI: 10.1017/s0007680519000953
Charles Harvey , Mairi Maclean , Roy Suddaby

We define philanthropy as voluntary giving by households or corporate bodies to promote charitable causes, projects, and organizations or, alternatively, as “voluntary action for the public good.” Entrepreneurial philanthropy refers specifically to “the pursuit by entrepreneurs on a not-for-profit basis of big social objectives through active investment of their economic, cultural, social and symbolic resources.” Government projects financed by taxation and interfamily resource transfers are never philanthropic. Gifts only qualify as philanthropic when the donor is under no compulsion to give, when the gift benefits people with whom the donor is not directly connected, when the gift is made from the donor's own resources, and when the donor receives no direct economic benefit as a consequence of making the gift. In other words, philanthropists invest their own resources in causes they believe will benefit others and that yield no direct benefit to themselves or their families.

中文翻译:

创业与慈善的历史视角

我们将慈善定义为家庭或法人团体的自愿捐赠,以促进慈善事业、项目和组织,或者是“为公共利益而采取的自愿行动”。企业家慈善特指“企业家在非盈利的基础上,通过积极投资其经济、文化、社会和象征性资源,追求重大社会目标”。由税收和家庭间资源转移资助的政府项目从来都不是慈善事业。仅当捐赠者没有强制捐赠,捐赠者与捐赠者没有直接关系的人受益,捐赠者自己的资源提供礼物,以及捐赠者没有直接获得经济利益时,捐赠才符合慈善捐赠的条件。 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?制作礼物的结果。换句话说,
更新日期:2019-01-01
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