Private Funds, Public Purpose Philanthropie Foundations in International Perspective Edited by HELMUT K. ANHEIER London School ofeconomics and Political Science London, United Kingdom and STEFAN TOEPLER Johns Hopkins Uni\ersity Baltimore, Maryland KLLWER ACADEM1CI PLENUM PUBLISHERS NEW YORK, BOSTON, DORDRECHT, LONDON, MOSCOW
Contents PART I. INTRODUCTION Chapter 1. Philanthropie Foundations: An International Perspective 3 Helmut K. Anheier and Stefan Toepler Introduction 3 An American Phenomenon? 6 Size 9 Definitions and Prevailing Types 11 The Function and Operation of Foundations 14 Foundations and the State 17 Overview of the Book 19 Notes 20 References 21 PART II. COMPARATIVE STUDIES Chapter 2. The History of Foundations in the United Kingdom and the United States: Philanthropie Foundations in Industrial Society 27 Martin Bulmer The Relevance of History 27 The Concept of the Foundation and Its Legal Status 29 The Philanthropie Foundation as the Institutionalization of Knowledge-Based Social Engineering: A Gradual Evolution 30
xii CONTENTS Philanthropie Foundations 36 Power and Responsibility 40 Conclusion: The Institutionalization of Knowledge-Based Social Engineering by Peculiar Institutions? 46 References 50 Chapter 3. A Comparative Legal Analysis of Foundations: Aspects of Supervision and Transparency 55 Tymen ]. van der Ploeg Introduction 55 Common Law versus Civil Law 57 Establishment and Supervision of Foundations 59 Public Disclosure 69 Sanctions against Foundations on Request of Interested Parties 70 Discussion and Conclusion 71 Notes 74 References 77 Chapter 4. Foundations in Germany and the United States: A Comparative Analysis 79 Helmut K. Anheier and Frank P. Romo Introduction 79 A Comparative Analysis 85 Concluding Remarks 112 Notes 116 References 117 PART III. MANAGEMENT AND ORGANIZATION Chapter 5. British Foundations: The Organization and Management of Grantmaking 121 Diana Leat Introduction 121 Traditional Roles and Practices of Grantmaking Foundations 123 The Organization and Management of Grantmaking 126 Grantmaking Cultures 126 The Business of Grantmaking 129
CONTENTS xüi Conclusion 136 References 138 Chapter 6. The Behavior of Grantmaking Foundations: Toward a New Theoretical Frame 141 William A. Diaz Introduction 141 The Three Models Described 142 The Models Illustrated 146 Evaluating the Models 150 The External Environment 150 Conclusion 150 References 153 Chapter 7. Toward an Entrepreneurial Approach to Foundation management 155 Heinrich Beyer Background 155 Entrepreneurial Foundation Management 157 Defining Foundation Goals 158 Strategie Foundation Management 158 Operative Management and Project Management 159 Conclusion 161 References 161 Chapter 8. Operating in a Grantmaking World: Reassessing the Role of Operating Foundations 163 Stefan Toepler Introduction 163 Why Operating Foundations? 166 Operating Foundations in the United States: An Empirical Sketch... 167 Legal Definitions and Regulation 174 The Exclusionary Nature of the U.S. Tax Classification 176 Conclusion 178 Notes 180 References 180
xiv CONTENTS PART IV. COUNTRY STUDIES Chapter 9. Foundations in France 185 Edith Archambault, Judith Boumendil, and Sylvie Tsyboula Historical Development 187 The Legal Position 189 Foundations in France: A Profile 191 Recent Trends 194 Notes 197 References 197 Chapter 10. Foundations in Italy 199 Gian Paolo Barbetta Introduction 199 Foundations in Italy: Legal Definition and Fiscal Treatment 200 Italian Foundations: The Nonspecialized World 205 The New "Banking Foundations" 209 Conclusion 216 Notes 217 References 217 Chapter 11. Foundations in Germany and Their Revival in East Germany after 1989 219 Rupert Graf Strachwitz The Specific Position of East Germany 219 The German Tradition of Foundations 221 Foundations in East Germany between 1949 and 1989 223 The Role of the Church 224 Foundations as Instruments for Solving Complex Legal Situations... 225 East Germany after 1989 227 Regulär Foundation Activities Introduced in East Germany 229 The Situation Today 231 References 232 Chapter 12. Rebuilding Civil Society in Eastern and Central Europe: The Role Played by Foundations 235 Kevin F. F. Quigley and Nancy E. Popson Strengthening Civil Society through the NGO Sector 236 The Role of Foundations 238 Foundation Programs 240
CONTENTS xv Lessons Learned 245 Conclusion 248 Notes 249 References 251 PART V. CONCLUSION Why Study Foundations? 255 Helmut K. Anheier and Stefan Toepler References 258 Index 261