去年九月英国的媒体报道从脱欧的阴霾中有了可喜的转变：媒体们广泛报道称，《哈利•波特》(Harry Potter)的作者JK•罗琳(JK Rowling)向一个神经疾病研究中心捐赠了1530万英镑。这一做法出于一个简单的原因:她的母亲在45岁时死于与多发性硬化症有关的并发症。

洛克菲勒慈善顾问机构（RPA）认为，当慈善家开始思考“为什么捐赠”的时候，动力往往来自以下方面：

传统，民族、国家认同感形成的关于“回馈”的价值观

家族，纪念家人、祖先，希望他们的精神和价值观得以传承

信仰，捐赠宗教机构、场所以及通过信仰团体多了解道德其他组织和事业

传承，捐赠者不想世人只记住他们财富上的成功,更希望给未来留下精神遗产

经历，自身受到帮助获得改变命运的机会，希望为他人创造这样的机会

分析，分析型捐赠人去除主观因素，而是客观分析社会问题，并希望输出自己的慈善理论体系、提供解决办法。

Philanthropy Roadmap, RPA
https://www.rockpa.org/philanthropy-roadmap/

安妮·罗琳神经病学诊所(The Anne Rowling Neurology Clinic)建立在爱丁堡大学，早在2010年，罗琳就向这个项目捐赠了1000万英镑。

这不是该作者第一次尝试慈善事业。她被公认为是英国最慷慨的名人之一。2011年，罗琳成为第一个登上福布斯亿万富豪榜的作家。

然而，她在榜上的时间是短暂的。2012年，她就（因为巨额捐赠）跌出榜单。据估计，她当年的慈善捐款达1.2亿英镑。

那么，还有谁能和这位百万女富翁比肩英国名人行善者行列呢?在“2019年星期日泰晤士报名人捐赠榜”(the Sunday Times  Giving List 2019)，埃尔顿·约翰(Elton John)以2710万英镑(占其总财富的9%)的年度捐款，屡次高居榜首，在榜单上排名第12位。

这位身着亮片礼服的明星在过去10年里向埃尔顿·约翰艾滋病基金会(Elton John Aids Foundation)和英国皇家音乐学院(Royal Academy of Music)等慈善机构捐赠了超过3亿英镑的财产。去年11月，在喜迎圣诞的日子，他宣布将约翰—路易斯(John Lewis，英国高级百货公司)的广告收入也都捐赠给慈善事业。

根据《星期日泰晤士报》的数据，他是英国排行第三的持续的捐赠者，在过去的11年里一直榜上有名。

我们当中一些愤世嫉俗的人可能认为，名人的捐赠永远不能被称为真正的利他主义。媒体不停地报道这些善事，其实是在给明星做正面的公关宣传—不管他们真实的目的到底是什么。

慈善捐赠的另一个好处是税收减免——或许可以从所得税、资本利得税或遗产税中有所减免，但这一点很少成为捐赠的关键动因(没有人会为了省税而捐钱!)

因此，不管这些行为被认为是暖心的还是博取头条的，我们更希望下一代名人能够传承明星慈善事业的传统，真正利用专业的建议，通过有计划和精心的资产安排来提高他们捐赠的影响力。

通过精心的策划和合适的顾问，慈善机构的创建者和资助者们有可能在广泛的问题上找到成熟而又不那么商业化的解决方案。包括选择合适的机构，如慈善信托、慈善公司或专业慈善机构。这确保捐赠的资金效率，尤其是国际捐赠项目，以及对跨国注册的慈善机构的监管。

2019星期日泰晤士捐赠榜（前十）

*排名：按照捐赠总额与2019剩余资产总额占比排序
*完整捐赠榜（200名）
来源：

https://www.cafonline.org/docs/default-source/personal-giving/thesundaytimesgivinglist_2643c_2019_100519.pdf

原题：What JK Rowling’s £15.3m donation can teach us

来源：Spear‘s

日期：2019.9.25

With careful planning and the right advisors, it is possible to find sophisticated yet commercial solutions for the creators and funders of charities on a wide range of issues, writes Alice Wheatley

In a welcome change from the Brexit doom and gloom, it was widely reported in last week’s press that JK Rowling, acclaimed author of the Harry Potter tales, had donated an admirable sum of £15.3 million to a research centre focussed on neurological conditions. The cause is a close one: her mother died aged just 45 from complications relating to Multiple Sclerosis.

The Anne Rowling Neurology Clinic based at the University of Edinburgh was established with a £10 million donation from Rowling in 2010.

This was not the author’s first stab at philanthropy. She is widely considered one of the most generous celebrities in the UK. In 2011, Rowling famously paved the way as the first author to make it onto the Forbes billionaires list.

Her reign, however, was short-lived. She dropped off the list again in 2012 following an estimated £120 million in charitable giving throughout her year on the list.

So who else joins the millionairess on the list of celebrity do-gooders? Repeatedly topping the Sunday Times Giving List 2019 in the celebrity category and ranking 12th on the list overall with annual donations of £27.1 million (9 per cent of his total wealth) is Elton John.

The sequin-clad star has donated over £300 million of his wealth over the past 10 years to charities including the Elton John Aids Foundation and the Royal Academy of Music. Last November, in a flurry of Christmas cheer, he announced his fee for the John Lewis ad would also be donated to good causes.

According to the Sunday Times data, he is the third most consistent giver in the country, having featured high on the list for the last 11 years.

Those more cynical amongst us may suggest celebrities’ donations can never be labelled as true altruism. The inevitable press coverage these good deeds trigger of course give the star a healthy PR boost – whether sought after or not.

Another benefit of philanthropic donations, but which is seldom the driver (no-one gives away money to save tax!), is the availability of tax relief.

This might be relief from income tax, capital gains tax or inheritance tax – the latter having been reviewed recently in the Office of Tax Simplification consultation.

And so whether or not these acts are deemed heartwarming or headline-grabbing, one hopes the next generation of stars continue the legacy of celebrity philanthropy and avail themselves of professional advice to boost the impact of their giving with planned and careful structuring.

With careful planning and the right advisors, it is possible to find sophisticated yet commercial solutions for the creators and funders of charities on a wide range of issues, including the choice of the appropriate vehicle, be it a charitable trust, charitable company or specialist charitable vehicle Charitable Incorporated Organisation.

This ensures the fiscal efficiency of donations, particularly in a cross-border context and reaping the benefits of dual-registered charities.

 THE SUNDAY TIMES GIVING LIST 2019
 




 

Resource:https://www.cafonline.org/docs/default-source/personal-giving/thesundaytimesgivinglist_2643c_2019_100519.pdf

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