Abstract

This research examines the role that myths play in sustaining the institutional position of philanthropy in a context of sector reinvention during the COVID-19 recovery. Specifically, we study discourse around the post-pandemic philanthropic sector reforms to the Disbursement Quota (DQ) in Canada. The DQ is the minimum asset payout rate that philanthropic foundations in Canada must maintain to enjoy charitable status and associated tax benefits. We examine submissions to government, media articles, and public statements by philanthropic sector advocates to analyze the ideological work of DQ-related discourses in creating and entrenching philanthropic myths. Our findings coalesce around three philanthropic myths: (1) the Modernization Myth (2) the Goodness Myth; and (3) the Equity Myth. We argue that these philanthropic myths function to maintain the institutional position of philanthropy in this moment of sector reinvention by obscuring the sector’s colonial-capitalist histories and institutional contradictions.

中文翻译：

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慈善神话的思想工作：加拿大疫情后拨款配额改革研究

摘要

本研究探讨了在 COVID-19 复苏期间行业重塑的背景下，神话在维持慈善事业的制度地位方面所发挥的作用。具体来说，我们研究了围绕加拿大疫情后慈善部门改革支付配额（DQ）的讨论。 DQ 是加拿大慈善基金会必须维持的最低资产支付率，才能享受慈善地位和相关税收优惠。我们研究了慈善部门倡导者向政府提交的文章、媒体文章和公开声明，以分析 DQ 相关话语在创造和巩固慈善神话方面的意识形态作用。我们的研究结果围绕着三个慈善神话：(1) 现代化神话 (2) 善良神话。我们认为，这些慈善神话通过掩盖该行业的殖民资本主义历史和体制矛盾，在行业重塑的时刻维持了慈善事业的制度地位。股权神话; (3)