The Long Recoil from Regulation
The Long Recoil from Regulation
复制标题
监管的长期反作用
DOI：
10.1177/027507409802800303
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发表时间：
1998
期刊：
影响因子：
--
通讯作者：
Peter Frumkin
中科院分区：
文献类型：
--
作者：
Peter Frumkin
1969年的《税收改革法》（TRA 1969）对私人慈善基金会实施了第一套真实的规定。这些法规的影响是深远的，持久的，而且在大多数情况下，完全是无意的。TRA 1969最终推动基金会为该领域进行战略防御，这一战略包括基金会工作人员的专业化，改变赠款的做法，并形成一个强大的全国性协会。1969年TRA之后，慈善事业对合法性和公众接受度的持续追求-而不是法规本身的规定-已经创造了一系列新的紧迫的管理挑战，基金会领域现在必须解决。
The Tax Reform Act of 1969 (TRA 1969) imposed the first real set of regulations on private philanthropic foundations. The effect of these regulations has been profound, long lasting, and for the most part, entirely unintended. TRA 1969 ultimately pushed foundations to mount a strategic defense for the field, a strategy that has included professionalizing foundation staffs, changing grant making practices, and forming a powerful national association. Philanthropy's ongoing quest for legitimacy and public acceptance following TRA 1969-not the provisions of the regulations themselves-has created a new set of pressing management challenges that the foundation field must now address.