社会交换理论视角下美国捐赠人建议基金(DAF)发展优势分析

Deconstructing Donor-advised Fund(DAF)from a Social Exchange Perspective:An Analysis of its Developmental Path and Factors of Success

捐赠人建议基金(Donor-Advice Fund),作为一种社会创新工具,将公益慈善结合金融。相较传统慈善信托、私人基金会、专项基金、兴趣领域基金和直接捐赠等,拥有更多优势。捐赠人建议基金(DAF),通过保有捐赠资产的建议使用权、个性化慈善账户开设、简化慈善账户及其代际传承工作、快速且方便的捐赠资产转化与抵扣个人税收服务等方式,在理性慈善逻辑驱动下,发挥更易推广家族慈善教育传承、更紧密的捐赠人与账户管理者的互动关系。本文尝试从关系、互惠性与功利主义等社会交换理论角度,分析美国捐赠人建议基金的发展经验与相关专业文献。研究发现,捐赠人建议基金能改善公益慈善教育中的非理性捐赠行为,“慈善捐赠账户化管理”能够有效提高人们便捷参与公益慈善、提高人们投身生活公益实践、时时慈善的动力。

Donor-advised fund is an emerging instrument of social innovation that ties public interests to the capital market.In contrast to traditional means of giving cash,charitable trust,private foundation,donordesignated fund,field of interest fund,and so forth,donor advised fund are thought to have more merits.It covers multi-facet needs of donors including advising rights,custom-tailored philanthropy accounts,intergenerational asset transfer consultancy and services on asset liquidation and personal tax deduction.Driven by its core ideology of rational giving,donor-advised fund consistently promotes family philanthropy education.It also encourages a closely tied relationship between donors and non-profit organizations.This article sets out to use three key components of social exchange theory:relationship,reciprocity and utilitarianism to understand how donor-advised fund to succeed in the competitive philanthropy landscape in the U.S.Findings suggest that donor-advised fund can improve donors*rational donating behaviors.It also motivates donors to make philanthropy as part of life by simplifying and enriching donating experiences.