基于治理视角的家庭基金会类型学

A Governance-Based Typology of Family Foundations

FAMILY BUSINESS REVIEW · 2012
被引 53
人大 A-ABS 3

中文导读

研究了美国家庭基金会与非家庭基金会在捐赠模式上的差异,发现家庭基金会捐赠更集中,董事会规模影响这一关系,并基于家族代际和董事会构成提出了新的基金会类型学。

Abstract

This article brings together research on philanthropy, family business, and governance to examine patterns of giving by U.S. family versus nonfamily independent foundations. The authors use a sample comprising the 200 largest U.S. independent foundations in 2007 to show that family foundations are more focused in their grantmaking than nonfamily foundations. Board size moderates this relationship. They also offer a new typology of family foundations to show that the generation stage of the family and the foundation board’s composition are associated with different levels of grantmaking diversity in family foundations but in dissimilar ways. Scholarly and practical implications are discussed.

家族企业基金会治理慈善捐赠组织类型学