全球视野 | 英国慈善事业应该效仿美国模式吗？英国慈善事业和美国相比有什么相同和不同之处？

The pandemic triggered a wave of unprecedented philanthropy among the world’s wealthy, with individuals donating almost $490 billion in 2020 alone. 

这场新冠疫情大流行引发了世界富人之间前所未有的慈善浪潮，仅在2020年，个人捐赠就有接近4900亿美元。 

Last month, Jeff Bezos announced his intention to give away the majority of his wealth, following in the footsteps of his ex-wife MacKenzie Scott, who has given away an estimated $14 billion in the past three years. 

追随他前妻麦肯锡·斯科特的步伐，杰夫·贝佐斯在2022年11月宣布他打算捐出大部分财富。麦肯锡·斯科特在过去三年里捐出了约140亿美元。 

In the UK, Sir Chris Hohn and Alan Parker both topped The Sunday Times’ 2022 Giving Lists, with the environment being the leading beneficiary of their millions. But experts say there is work to be done to turn this burst in charitable giving spurred by the pandemic, into a sustained culture of philanthropy in the UK. 

在英国，克里斯·霍恩爵士和艾伦·帕克都在《星期日泰晤士报》的2022年捐赠名单上名列前茅。环境领域是他们数百万美元捐赠的主要受益者。但专家表示，要把这种由新冠疫情大流行所引发的慈善捐赠爆发，转化为英国持续的慈善文化，还有很多工作要做。 

‘The mainstream media is not particularly interested in what rich people do, let alone what they do when they’re trying to go about their do-gooding, so it’s quite hard to make philanthropy be part of the national conversation,’ says Cath Dovey, co-founder of HNW philanthropy organisation The Beacon Collaborative. 

高净值慈善组织The Beacon Collaborative的联合创始人凯西·多维说：“主流媒体对富人的所作所为并不特别感兴趣。更不用说当富人们在努力做公益的时所做的事情了。所以要让慈善事业成为英国国家对话的一部分是相当困难的。” 

That said, early data does show promising signs that the UK’s wealthy are moving to a more structured model of charitable giving, like that seen among many philanthropists in the US. 

尽管如此，早期的数据确实显示出了希望的迹象。即英国的富人正在转向更有条理的慈善捐赠模式，就像所看到的许多美国慈善家那样。 

Data released earlier this month by the National Philanthropic Trust, shows that the total charitable asset under management in donor-advised funds in the UK surpassed £2 billion in 2022, an increase of 17 per cent compared to 2020. 

National Philanthropic Trust/NPT在2022年12月早些时候发布的数据显示，2022年英国捐赠人建议基金管理的慈善资产总额超过了20亿英镑，与2020年相比增长了17%。

Donor-advised funds have been around in the US for the best part of a century, but have only gained traction in the past few decades. 

捐赠人建议基金在美国已经存在了近一个世纪，但只在过去几十年才受到关注。 

They allow donors to deposit a start-up sum into an investment fund, claim the tax relief immediately, and then make grants to charities from that fund over an extended period of time. Over the years, more money can be added to the fund, and the fund will grow based on its investments. 

捐赠人建议基金允许捐赠人将一笔启动资金存入投资基金，并立即申请税收减免，然后在一段较长的时间内从该基金中向慈善机构拨款。随着时间的推移，更多的钱可以被添加到这个基金中，而基金将根据其投资而增长。 

When it comes to charitable giving for the wealthy, explains John Canady, head of NPT UK, some often feel there are only two options: a standard direct debit giving to individual charities, or setting up a family foundation or charitable trusts. 

NPT英国的负责人约翰·卡纳迪解释说，谈到富人的慈善捐赠时，一些人往往觉得只有两种选择：一个是标准的直接扣款捐赠给独立慈善机构，或者建立一个家族基金会或慈善信托。

Donor-advised funds offer a middle ground for those who want to give in large, sustained amounts - the starter amount is £250,000 - with professional support and tax advice, but with far less administrative time and costs than a family trust. 

捐赠人建议基金为那些希望持续进行大额捐赠的人提供了一个中间地带。捐赠人建议基金启动金额为25万英镑，有专业的支持和税务建议，但管理时间和成本远远低于家族信托。 

‘We believe that the easier you make it for people to give, the more convenient you make it for people to give, the more people will give and the more money will reach the front lines and charities which is where the need is,’ Canady says. 

卡纳迪说：“我们相信，让人们越容易、越方便地进行捐赠，人们就会捐赠得越多，这样钱就会越多地流向所需要的第一线和慈善机构。 

Often, these can be sparked by a large boon of money: perhaps from an annual bonus, selling a business or a liquidity event. It also allows for the legacy elements of a family foundation, as family can be included in the grant-making decisions, and named as successors. 

通常情况下，这些捐赠可能是由一大笔钱引发的：也许是来自年度奖金、出售企业或流动性事件。还要考虑到家族基金会的遗产要素，因为家族可以参与捐赠决策，并被指定为继承人。 

‘Think of it like you're setting up an endowment for giving for the future that you will give away over time,’ Canady says. ‘It's hard to figure out sometimes where to give the money away quickly. So if you set it aside in a donor advised fund then you can be strategic and take your time and decide to give over time to charities.’ 

卡纳迪说：“把捐赠人建议基金想象成你正在为未来设立一个捐赠基金，你将随着时间的推移而捐出这笔钱。有时很难很快想出把钱捐去哪里。因此，如果你把它放在捐赠人建议基金中，那么你就可以有策略地、慢慢地决定，并在一段时间内把钱捐赠给慈善机构。” 

In 2021, UK donor-advised funds paid out over £450 million, around a quarter of the total assets under management at the end of 2020. 

2021年，英国捐赠人建议基金支付了超过4.5亿英镑，约占2020年底管理的总资产的四分之一。

Of course, this is still low compared to the United States, where DAF assets under management total around $234 billion. But it shows a movement towards a more formalised and structured framework of HNW giving, like that seen in the US. 

当然，这与美国相比仍然很低，美国捐赠人建议基金管理的资产总额约为2340亿美元。但它显示出一种趋势，即建立一个更正式、更结构化的高净值捐赠框架，就像在美国所看到的那样。 

But both Dovey and Canady are quick to differentiate Brits from their philanthropic cousins across the pond. 

但凯西·多维和约翰·卡纳迪，都很快将英国人与他们在大西洋彼岸的慈善表亲区分了开来。 

'I would not call what we are seeing an Americanisation of philanthropy in the UK,' Canady says. 

卡纳迪说：“但我不会将我们目前看到的英国慈善事业现状，称之为美国化。” 

'There's a long-standing wonderful tradition of British philanthropy dating way back to the Middle Ages. I think what it shows is really the growth and philanthropy in the UK and the growth in structured or strategic philanthropy.’ 

“英国慈善事业有着悠久的优良传统，可以追溯到中世纪。我认为它真正显示的是英国的发展和慈善事业，以及结构性或战略性慈善事业的增长。” 

In fact, Dovey says, the regulation of the charity sector in the US, which isn't as stringent as in the UK, is why there is a greater public criticism of wealthy philanthropy. 

多维表示，事实上，美国对慈善行业的监管并不像英国那样严格，这就是为什么公众对富人的慈善事业有更多的批评。 

Some argue that huge organisations like the Bill & Melinda Gates Foundation and the Bezos Earth Fund suffer from a lack of transparency and accountability, while collecting huge tax benefits. 

一些人认为，像比尔及梅林达·盖茨基金会和贝佐斯的地球基金这样的庞大组织，在收取巨额税收利益的同时，也存在着缺乏透明度和问责制的问题。 

Although that means the UK may never reach the levels of giving seen in the States, the UK regulatory framework, which demands that all charities must exist for public benefit, means we could have a better, more effective model of charity. 

尽管这意味着英国可能永远达不到美国的捐赠水平，但英国的监管框架要求所有慈善机构必须为公共利益而存在，这意味着英国可以有一个更好、更有效的慈善模式。 

But, Dovey says, that doesn’t mean we can’t take any lessons from philanthropy structures in the US. 

不过多维说，这并不意味着英国不能从美国的慈善结构中吸取任何教训。 

‘What we can learn from the US is the importance of engaging donors, and the importance of having conversations about giving and what it can do in communities,’ she says. 

她说：“我们可以从美国学到的是，让捐赠者参与进来的重要性，以及就捐赠和捐赠在社区中能做什么来进行对话的重要性。” 

‘We can learn about how to focus not just on more giving, but also quality giving, so that it's impactful. It is thoughtful, it aligns with the needs of communities, and it's not people swooping in and trying to, you know, solve other people's problems.’ 

“我们可以学习如何关注不仅是更多的捐赠，还要关注高质量的捐赠，使其具有影响力。它是深思熟虑的，它与社区的需求相一致。而不是人们突然涌入进来，试图解决其他人的问题。” 

What the growth of donor-advised funds shows is that philanthropy is becoming more embedded in wealth management in the UK, with advisors feeling more confident to help clients build giving into their financial planning. 

捐赠人建议基金的增长表明，在英国，慈善事业正日益融入财富管理，顾问们感到更有信心帮助客户将捐赠纳入其财务规划。 

Rather than charitable giving being an afterthought, it’s enmeshed with wealth planning and succession discussions, to ensure clients can reach their giving goals alongside their investment goals. 

慈善捐赠并不是事后才想到的，它与财富规划和继承讨论密切相关，确保客户在实现投资目标的同时，也能实现捐赠目标。