Suchergebnisse

Hauptbeschreibung Das deutsche Stiftungswesen ist im Umbruch: Während die meisten Stiftungen früher erst mit dem Testament gegründet wurden, ist die deutsche Stiftungslandschaft heute von vielen sehr aktiven Stiftern geprägt. Die ""modernen"" Stifter gründen ihre Stiftung bereits zu Lebzeiten und prägen sie durch persönliches Engagement. Dabei ist Stiften nicht mehr das Privileg der besonders Vermögenden. In den vergangenen Jahren ist stifterisches Engagement auch für Menschen attraktiv geworden, die ihre Stiftung nicht mit Millionen-Beträgen ausstatten können. Diese Erkenntnisse sind das Erg

Since the 1980s, Michael Borgolte's studies on the synchronous and diachronic aspects of medieval foundations have introduced a paradigm shift in social-historical research on foundations in the pre-modern era. This collection of his most important essays and papers does not intend to close thediscussion but rather to provide an interim assessment on the journey toward a universal history of pre-modern foundations. Michael Borgolte and Tillmann Lohse, Humboldt-University, Berlin, Germany.

The Future of Philanthropic Foundations -- Contents -- Introduction -- Foundations and their fields -- Discussion -- Independence, scale and experiment: the experience of the Ciba Foundation -- Discussion -- Foundations and the State in the Federal Republic of Germany: some comments -- The special role and problems of a foundation established by the State -- Discussion -- The moral and social responsibilities of the trustees of foundations -- The role of the foundation trustee -- Discussion of the two preceding papers -- Independence and experiment : the experience of the Wellcome Trust -- Discussion -- The means to the ends of The Rockefeller Foundation -- Discussion -- On the selection of priorities for an emerging foundation of national scope -- Discussion -- International foundations and the development of higher education in developing countries -- Discussion -- International foundations and the development of health services in underprivileged areas -- Discussion -- A new task for small philanthropic foundations in helping developing countries -- Discussion -- The next twenty-five years -- Discussion -- The influence of science and technology on medicine: a forecast -- Discussion -- The future of foundations: the Jeffersonian potential -- Discussion -- Summing up -- Closing remarks -- Biographies of the participants -- Index of contributors -- Subject index.

The article presents the aims, approaches, and activities of German social welfare foundations and how they position themselves toward other actors in the field of social welfare provision. The field is characterized by competition and the opening up of the system to deal with the societal challenges of increased demand heterogeneity through migration and demographic changes. Differences in size and approach of the foundations are the main focus and reveal a different understanding and fit toward the challenges of changing demand between old and new subsidiarity. Besides the mutual identity of social foundations in aiming at relief, the large operating foundations more often identify with change, they act complementary and more often consider other actors as important for their work. The small foundations in the field have a charitable–substitutive self-conception.

The study was aimed to consider the existing institutions of fiduciary management of hereditary property and testamentary foundations in Russian and German legislation, to compare the institute of testamentary foundations with the fiduciary management of hereditary property in the legislation of the Russian Federation, to identify similarities and differences between Russian testamentary foundations and German (posthumous) testamentary foundations. Such research methods as comparative legal analysis, synthesis, analysis, formal-logical and other methods of scientific research have been employed within the study conducted. The article presents the results of a comparative legal analysis of Russian and German legislations and points out potential challenges in Russian law enforcement practice. Comparative legal analysis and comparison of the current Russian legislation with the experience of legislative regulation of (posthumous) testamentary foundations in the Federal Republic of Germany allowed to reveal a tendency of adopting the positive experience of German law. ; El objetivo del estudio es considerar las instituciones existentes de gestión fiduciaria de propiedad hereditaria y fundaciones testamentarias en la legislación rusa y alemana, comparar la institución de fundamentos testamentarios con la gestión fiduciaria de propiedad hereditaria en la legislación de la Federación de Rusia, identificar similitudes y diferencias entre fundamentos testamentarios rusos y alemanes (póstumos). En el estudio realizado se han empleado los métodos de investigación como el análisis legal comparativo, síntesis, análisis, formal-lógico y otros métodos de investigación científica. El artículo presenta los resultados del análisis legal comparativo de las legislaciones rusa y alemana y señala los posibles desafíos en la práctica de aplicación de la ley rusa. El análisis legal comparativo y la comparación de la legislación rusa actual con la experiencia de la regulación legislativa de fundamentos testamentarios (póstumos) en la República Federal de Alemania han permitido revelar una tendencia a adoptar la experiencia positiva de la ley alemana.

Considerable empirical research exists on donations in the US and their determinants, including estimations of the income and price elasticity of giving. By contrast, less is known about the determinants of countries with an extensive welfare state. We address this deficiency by studying the drivers of charitable giving in Germany, a country with a highly developed welfare state, using tax return data of the years 2001 to 2003. Our study not only expands the literature by adding another country. Moreover, it uses modern econometric methods which account for the selection process inherent in charitable contributions. Our results suggest no significant differences between donors in the US and Germany with respect to income and price elasticities indicating that the mechanisms underlying the act of giving are similar for countries with highly different welfare state traditions.

Pious foundation in Iran and Germany has lots of similarities. In Germany, foundations have the very same function as endowment has in Iran. Conceptually, endowment refers to a property which is designated for a specific purpose by the proprietor in a way that the main property must be preserved and its benefit must be spent. In both countries it is approved that endowment has its own autonomous legal personality and it can possess its own assets. In Germany, establishing a foundation with a legal personality, requires recognition by the competent public authority; whereas in Iran, based on Shia jurisprudence, a property is enough to be endowed by the proprietor for endowment so that the legal personality has been created. In Germany, any alteration or reformation in endowment is accomplished by the recognition of the competent public authority while in Iran, it is law by which the cases of alteration or reformation in endowment is determined. The essential difference between the management system of endowment in these two countries is that in Iran there is a centralized and confined construction by which the issues related to endowment is assigned to The Organization of Endowment and Charitable Affairs, whereas in Germany, this confinement and centralization cannot be seen because the supervision on pious foundations and charities is accomplished by the supervisory authorities of other organizations.