米国における企業寄付の転換点 : A.P. Smith MFG. C0. v. Barlow et al.事件(1953)

概要

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American Association of Fundraising Counsel estimated total charitable contributions in the United States of America at $203.45 billion for 2000, 2.0 percent of Gross Domestic Product. As for the corporate giving, total corporate charitable contributions were estimated to have been $10.86 billion in 2000, an increase of 12.1 percent over 1999. In the history of charitable contributions in the United States of America, the role of business corporations were not so important in amount owing to the doctrine of ultra vires. In the case of A.P. Smith MFG. CO. v. Barlow et al., Supreme Court of New Jersey declared that business corporation's contribution for general maintenance of privately supported educational institution was not an ultra vires act, and that corporate power to make reasonable charitable contributions existed under modern conditions. This was a turning point in the history of corporate charitable contributions. The aim of this paper is to analyze the case and the influences in the history of corporate charitable contributions.
島根県立大学の論文
2002-03-25