全球视野 | 蛋糕主义：慈善活动为什么越来越多地与富人的利益挂钩？
全球视野
每周从全球各大与公益慈善或社会创新领域相关的媒体或专业网站，去浏览发现当下正在发生的案例和正在思考的观点，然后翻译整理成篇，传达第一手的新鲜资讯。栏目希望可以通过文章的视角或者表述，为会员伙伴们提供启发、打开视野。
慈善蛋糕主义正在改变富人的捐赠方式
"Philanthropic cakeism" is changing how the wealthy give
来源：
Axios
作者：
Felix Salmon
文章《"Philanthropic cakeism" is changing how the wealthy give/慈善蛋糕主义正在改变富人的捐赠方式》发布在Axios上。Axios是美国的一家新闻网站，该网站的文章通常很简短，并使用重点条列，以方便快速阅读。文章作者是Felix Salmon。文章探讨了现代慈善活动从无私奉献，转向为富人和企业利益服务的趋势。文章认为，通过税收优惠、政治回报和影响力投资等方式，慈善正日益成为富裕阶层保留财富、扩大控制和实现长期目标的工具，而非传统的财富再分配手段。
Philanthropic activity is rarely entirely selfless. Increasingly, however, it is becoming dominated by ulterior motives.
慈善活动很少是完全出于无私的动机。然而，近年来，它正越来越多地被别有用心的动机所主导。
Why it matters: As a new report from the Institute of Policy Studies finds, "the practice of giving money away itself has increasingly tempting financial upsides."
为什么重要：正如政策研究所（Institute of Policy Studies）的一份最新报告所指出的，“捐赠金钱的行为本身，正变得越来越具有诱人的财务回报。”
Zoom out: Cakeism is a philosophy espoused by former British prime minister Boris Johnson, who famously said that "my policy on cake is pro having it and pro eating it."
放大视角：“蛋糕主义”（Cakeism）是一种由英国前首相鲍里斯·约翰逊提倡的哲学。他曾说过一句名言：“我对蛋糕的政策是既支持拥有它，也支持吃掉它。”
-
In its philanthropic form, cakeism involves giving money away while receiving something of significant value in return.
-
在慈善领域，“蛋糕主义”指的是在捐赠金钱的同时，还能获得具有重大价值的回报。
Driving the news: Over the weekend, ABC News, a subsidiary of Disney, agreed to donate $15 million to a registered charity associated with Donald Trump's presidential "foundation and museum."
新闻动向：2024年12月，迪士尼旗下的ABC新闻同意向一个与唐纳德·特朗普“总统基金会和博物馆”相关的注册慈善机构，捐赠1500万美元。
-
In return, the corporation not only curries favor with the president-elect, but also will see him drop his defamation lawsuit against them.
-
作为回报，该公司不仅能得到当选总统的青睐，还促使他撤销了针对ABC新闻的诽谤诉讼。
-
The settlement includes a specific provision ensuring that the monies will be held in escrow until the IRS has officially recognized the museum as a 501(c)(3) charity.
-
和解协议中包含一项特别条款，规定这笔资金将在托管账户中保留，直到美国国税局正式承认该博物馆作为501(c)(3)非营利性慈善机构。
Zoom in: Elon Musk, a sophisticated navigator of the nonprofit landscape, transferred more than 5 million Tesla shares to his personal foundation in 2021, thereby reducing a tax bill he had estimated at more than $11 billion.
深入分析：埃隆·马斯克是非营利领域的精明运作者，他于2021年将超过500万股特斯拉股份转入其个人基金会，从而大幅减少了他估计超过110亿美元的税款。
-
Musk has said he wants to control a stake of at least 25% in Tesla, which surely helps explain why his foundation held onto those shares rather than converting them to cash.
-
马斯克曾表示，他希望控制特斯拉至少25%的股份，这无疑有助于解释为什么他的基金会要持有这些股份，而不是将其转换为现金。
-
The foundation is obliged to give away 5% of its assets every year, but it has consistently failed to meet that obligation. Last year, it donated $137 million to a Texas charity, confusingly called The Foundation, run by close Musk associates.
-
基金会有义务每年捐出其资产的5%，但该基金会一直未能履行这一义务。去年，马斯克的基金会向德克萨斯州的一家慈善机构捐赠了1.37亿美元，该慈善机构的名称令人困惑，叫作“基金会”（The Foundation），由马斯克的亲密伙伴经营。
-
There's no evidence the Tesla shares that were part of that donation were ever sold, which means Musk can continue to be confident they'll be voted according to his desires.
-
没有证据可以表明那笔捐赠中的特斯拉股份有被出售过。这意味着马斯克可以继续确保，这些股票会按照他的意愿来进行投票。
-
Charities like The Foundation are easy to create. Recognition as such by the IRS is "virtually automatic" if you apply using the Form 1023-EZ, per the agency's Taxpayer Advocate Service. At that point any individual or corporation can claim a tax deduction for donating to the organization.
-
像“基金会”（The Foundation）这样的慈善机构很容易创建。如果按照美国国税局的纳税人辩护服务处的要求，使用1023-EZ表格进行申请，获得慈善机构身份的认定，几乎是“自动”的。届时，任何个人或公司都可以向该组织进行捐赠，以获得税收减免。
-
Musk's personal foundation has also donated millions of dollars to Musk's donor-advised fund, which similarly counts as a charitable donation even as the assets continue to be controlled by him.
-
马斯克的个人基金会还向马斯克的捐赠人建议基金捐赠了数百万美元，即使这些资产仍继续由他控制，但也同样会被算作慈善捐赠。
The other side: While red-blooded capitalists use charitable donations to help advance their individual or corporate goals, philanthropists are increasingly moving away from gifts, grants, and donations and toward vehicles that allow them to retain their wealth.
另一方面：当热血的资本家们利用慈善捐赠，来帮助他们实现个人或企业目标时，慈善家们正日益从传统的赠予、资助和捐赠，转向那些能让他们保留财富的工具和方式。
-
Billionaires like Mark Zuckerberg, Melinda French Gates, John and Laura Arnold, and Laurene Powell Jobs tend to use for-profit companies rather than charitable foundations to achieve their philanthropic goals.
-
马克·扎克伯格、梅琳达·弗伦奇·盖茨、约翰和劳拉·阿诺德以及劳伦·鲍威尔·乔布斯等亿万富翁，倾向于利用营利性公司而不是慈善基金会，来实现他们的慈善目标。
By the numbers: In the latest Billionaire Ambitions Report from UBS, 28% of billionaires say they're "investing in impact investing opportunities," more than double the 13% who said they were doing so ten years ago.
数字显示：在瑞银集团最新发布的《2024年亿万富翁报告》中，28%的亿万富翁表示他们正在“投资于影响力投资机会”，这比十年前的13%，高出一倍多。
-
One such billionaire, Jean Case, told Axios at a Giving Tuesday event this month that it doesn't make sense to focus her philanthropy on giving money to charity when "there's this amazing group of entrepreneurs who are bringing new companies forward to address the same issues."
-
其中一位亿万富翁简·凯斯在去年12月的“捐赠星期二”（Giving Tuesday）活动上对《Axios》表示，当“有这么一群令人惊叹的企业家，他们正通过创办新公司来解决同样的问题”时， 把她的慈善事业重点放在向慈善机构捐款是没有意义的。
-
Sarah Salomon, who runs philanthropy services at UBS, explains to Axios that when it comes to billionaire philanthropy, "now there are ways to put that into investment portfolios" and "have that capital continue to grow."
-
瑞银集团负责慈善服务的莎拉·萨洛蒙向《Axios》解释说，在涉及亿万富翁的慈善事业时，“现在有方法将这些资金纳入投资组合”，并让“这笔资本继续增长”。
-
At the margin, that probably means less of a focus on Giving Pledge commitments to reduce wealth, and more of a philanthropic focus on what Salomon characterizes as a desire "to flourish for generations."
-
从边际上来说，这可能意味着对“捐赠誓言”中减少财富的承诺的关注减少了，而更多地将慈善重点放在萨洛蒙所描述的“为了世代繁荣”的愿望上。
The bottom line: Rather than act as a vehicle of wealth redistribution, philanthropy is increasingly aligning itself with the direct financial interests of the nation's wealthiest individuals.
核心观点：与其作为财富再分配的工具，慈善事业正日益与国家最富有群体的直接财务利益保持一致。
关键句翻译
“蛋糕主义”的理念是相信可以同时拥有两种互相矛盾的好处，尽管实际上这是不可能实现的。那么蛋糕主义的英文是什么？
Cakeism
-ism n. 主义；学说
翻译、撰稿：丁适于（杭州市基金会发展促进会）
点击查看往期文章
