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foundation 和 endowment 到底本质有何区别

入题,谢谢。

"The primary difference between foundations and endowments is that the foundations are established with a pot of money and no further funds are added to it, whereas endowments can fundraise on an ongoing basis. Foundations are usually established for charitable purposes by an individual or a family, whereas endowments are public charities (i.e. many donors) for example for purpose of education. Time horizon is usually perpetuity for both, though foundations it could be finite. Foundations are required to spend a minimum of 5% of assets annually in order to protect their tax-free status, and but both may have to spend even more depending on the needs of the beneficiary."

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回复 2# Willylin


    有一点不对吧,endowment also requires minimum 5% to be tax-exempt 。 还有, FOUNDATION IS A POT OF MONEY, 那这样的话,THE POT OF MONEY SOONER OR LATER WILL BE SPENT OUT, HOW CAN IT BE POSSSIBLE TO SAY FOUNDATION'S TIME HORIZON  IS FINITE?

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