@masterraalkivictorieux Master Ra’al Ki Victorieux
Philanthropy reflects love for humanity, driving social responsibility through community support. Join the movement to foster goodwill! 💖🤝 #Philanthropy #SocialResponsibility #Goodwill #CommunitySupport
Da click aquí para acceder a la versión en español: Buena Voluntad y Responsabilidad Social
In cultural management, one of the most active sectors is civil society. Philanthropic activities and strategies have seen significant development in contemporary times. The aim of this text is to provide an introduction to this topic of goodwill and social responsibility.
Philanthropy
The term philanthropy generally refers to the love of humanity and everything related to human beings, particularly in a constructive form expressed through selfless help to others. Etymologically, the word derives from the Greek φίλος (philos or filos) and άνθρωπος (anthropos), which translate respectively as “love” (or “lover of,” “friend of”) and “man,” making philanthropy mean “love for humanity.” The term was coined by Flavius Claudius Julianus (331/332 – June 26, 363), who was emperor of the Roman Empire from 361 until his death.
Donations to humanitarian organizations, individuals, communities, or working to help others, either directly or through non-profit, non-governmental organizations, as well as voluntary work to support institutions specifically aimed at helping living beings and improving their lives, are considered philanthropic acts: any generous and voluntary action that is carried out for the benefit of the community without profit or personal interest.
Every November 7, Philanthropy Day is celebrated. In Mexico, various organizations are associated with this activity, such as the Mexican Association of Professionals in Fundraising and Institutional Development and/or (AMPROFDI, A.C.), Procura, Cemefi, etc.
Social Commitment, Social Responsibility
Social responsibility refers to the burden, commitment, or obligation that members of a society—whether as individuals or as members of a group—have, both to one another and to society as a whole. This concept introduces an evaluation—positive or negative—of the impact that a decision has on society. This evaluation can be both ethical and legal, among other aspects. Social responsibility is generally considered distinct from political responsibility because it is not limited to evaluating the exercise of power through state authority. Social responsibility is the ethical or ideological theory that an entity, be it a government, corporation, organization, or individual, has a responsibility to society. This responsibility can be “negative,” meaning the obligation not to act (an “abstention” attitude), or “positive,” meaning the obligation to act (a proactive attitude).
Many people consider philanthropy and social responsibility to be synonymous. Martha Rangel, in “Philanthropy or Corporate Social Responsibility?” helps us clarify the difference: “One might say that if a company practiced generosity and effectiveness in its philanthropic programs, it could be considered a socially responsible company. Yes and no. That is, yes, strategic and focused philanthropy is an important component of social responsibility, but the term social responsibility in its broader sense refers to the relationships that a company has with its stakeholders, from its shareholders, suppliers, customers, employees to the members of the community it is part of.”
Fernando Leniz-Cerda, who was Minister of Economy of Chile and a member of the National Council for Poverty Alleviation and the Chairman Council of America’s Society, as a specialist in philanthropic issues, considers that “companies have a very important political reason to demonstrate that they care about social deprivation problems. Otherwise, it generalizes and facilitates the concept that people have of entrepreneurs, that the only thing they care about is making money. Therefore, this is a very important reason for companies to care about having social policies.”
Currently, social responsibility is considered a normative concept that is not mandatory or “soft law” (that is, without the force of law), such as those outlined in some international agreements, for example, the “Universal Declaration on Bioethics and Human Rights” adopted by UNESCO, etc. This has led to different attempts or “sectoral” perceptions to establish mechanisms for “social responsibility”—the most notable of which refer to corporate social responsibility or CSR.
Among the new proposals regarding the implications of the concept, notable is that of Claus Offe, for whom social responsibility has, as its main function in complex modern societies, to act as a mechanism for the creation and promotion of an “autonomous morality and civilized self-control of its members. Or, to put it conversely, to the extent that they cannot adequately compensate deficits in such self-control with the contribution of coercive means (of law) and stimulating means (of money).
Those who develop social responsibility policies and practices seek to concentrate action in areas where contributions will have a multiplying effect. It is genuinely effective to support education, training for young people, abandoned minors, the disabled, and the arts and culture.
Authorized Donors for Issuing Tax-Deductible Receipts
Civil society organizations dedicated to philanthropy must have validation from the federal government. In particular, they must be authorized donors to issue tax-deductible receipts for income tax. Thus, their donors—private companies, for instance, looking to meet their social responsibility—can receive this benefit. Every year, according to fiscal provisions in Mexico, the Ministry of Finance and Public Credit publishes a list of organizations authorized to issue tax-deductible receipts to other organizations and institutions dedicated to supporting other institutions. Usually, the directory of authorized donors is available on the website of the Tax Administration Service, SAT.
The Third Sector, NGOs, and OSCs
For those unfamiliar with the acronyms: OSCs are Civil Society Organizations, and NGOs are Non-Governmental Organizations. Both form the Third Sector that responds to interests of assistance and social benefit. The third sector comprises organizations whose primary aim is not economic. They are not part of the first and second sectors: Private Initiative (IP) and government.
The starting point in Mexico for these concepts seems to have originated in pre-Hispanic times. Bernal Díaz del Castillo recognized that private assistance to the needy was widely practiced by indigenous peoples. Víctor García Lizama points out that there are few references regarding the manner of addressing the issues faced by the socially weak (now referred to as vulnerable groups). The oldest private assistance foundation in Mexico and in post-conquest America was the “Hospital de la Purísima Concepción y Jesús Nazareno,” which still exists today and is known as the Hospital de Jesús.
Some of the legal figures that make up the third sector in Mexico are:
AC, Civil Association: Regulated by the civil code for Mexico City or a state. A civil association is a group of people who come together to carry out common projects without profit. They become a moral person that, by the will of individuals, is constituted under the terms of the law. Members contribute periodic fees or raise donations to sustain the institution, without prejudice to the possibility that members also contribute services.
IAP (Private Assistance Institution): They are foundations or associations regulated by the Private Assistance Law for Mexico City or a state.
Foundations and Trusts: Foundations and trusts are organizations that provide funds for various purposes. A foundation is a patrimonial institution, a legal figure under civil law as public, non-profit, supported by an individual or group, aimed at stimulating philanthropic activities of social, cultural, scientific benefit, etc., through scholarships and project financing. It is usually formed from private patrimonial funds. It is monitored by a private assistance institution or governmental body. A trust is a legal figure, an economic fund comprised of various public and/or private organizations to support projects of different kinds that promote the recovery of said fund. It is established through a banking or credit institution that manages the funds and allocates a percentage to the beneficiaries.
We can summarize simply that foundations and trusts have funds to support diverse philanthropic objectives. There are private foundations (family/independent funds), community foundations, corporate foundations, government agency foundations, and individual foundations.
Corporate Foundation: An organization that grants subsidies. Legally independent, but closely linked to the corporation that provides the funds.
Community Foundation: A publicly funded organization that grants subsidies for social, educational, religious, or other objectives dedicated to a specific region.
Family Foundation: An independent organization that grants subsidies, with decisions made either by the donor or their family, by an independent board of directors, or by a bank or fiduciary official acting on behalf of the donor.
Private Foundation: A source of non-federal funds, established to grant funds to those who share similar objectives with the founding group.
As we can see, the Third Sector is made up of various Moral Persons that result from the grouping and the will of a group of people. A moral person is dedicated to the purposes determined by the group at the moment it was constituted. In Mexico, moral persons are possible through the aggregation of two or more people; that is to say, it is possible to create a moral person of the third sector with just two members. In the United States, the law allows for the creation of single-person moral persons, meaning it is possible to create moral persons with just one member. The government forms public moral persons. A moral person arises from the sum of wills, efforts, and resources of individuals in a way that is not merely transitory, aimed at achieving a common, legal, feasible goal. This agreement must be contained in a contract, by-laws, or articles of incorporation, which contain proof of the existence of said moral person, as well as the rules that will govern its operation.
Regarding the content of the Contract, by-laws, or articles of incorporation of a Civil Association, here is a brief list of what this document generally contains:
- Rights and obligations of the members concerning the moral person and of the latter concerning them. Example:
Rights of the members: Right to vote. Right to withdraw from the association, with two months’ notice. Right not to be excluded from the association, except for causes provided in the by-laws. Right to monitor that fees are dedicated to the association’s purpose and to examine accounting records. Membership is non-transferable.
Obligations of the members: These arise from the by-laws, particularly those related to making the contributions they are obligated to provide.
Prohibitions for the members: Voting on decisions in which their spouse, ascendants, descendants, or collateral relatives within the second degree are directly interested.
- Rights and obligations of the members among themselves.
- The purpose for which the moral person is constituted. Mission, Vision, Objectives, Goals, etc.
- The organs of the moral person: Generally, there are at least two organs: the General Assembly of Members (comprised of all members and is the supreme power of the organization, the authority that makes the most significant decisions. The director of the Assembly will have the powers conferred upon them by the by-laws –Civil Code, Art. 2674-), often containing the Board of Directors or Executive Committee and the administrative body or Committee of Supervision (either members or non-members, who make lesser decisions), which often serves as the representative of the moral person. This General Assembly will resolve:
I. On the administration and exclusion of members.
II. On the early dissolution of the association or on its program for a term longer than that specified in the by-laws.
III. On the appointment of the director or directors when they have not been appointed in the articles of incorporation.
IV. On the revocation of appointments made.
V. On matters entrusted to them by the by-laws.
- The means for dissolving the Association. Example:
Dissolution of the association: For a cause provided for in its by-laws. For having reached the term fixed for its duration. For having achieved its objective. For having become incapable of realizing the purpose for which it was constituted. By consent of the general assembly. By direct resolution by a competent authority.
Consequences of dissolution: Assets shall be applied as provided by their by-laws. In the absence of an express provision, as determined by the general assembly. The remaining assets shall only be attributed to the members in proportion to their contributions. The other assets shall apply to other similar associations or foundations.
In general terms, in order for the contract to be official, it is necessary that the document be signed in front of a notary and registered in the public registry so that it produces effects against third parties (Civil Code. Art. 2671 and 2673).
Cemefi
The Mexican Center for Philanthropy, CEMEFI, has the mission of promoting a philanthropic culture in Mexico and strengthening organized participation of society in its integral development and in solving community problems. In addition to supporting civil society organizations, it also provides the general public with a Directory of Philanthropic Institutions. This is an initiative that Cemefi began more than 15 years ago. It was the first directory of this nature in Mexico. It has information on thousands of institutions. Among its editorial projects is the magazine Philanthropy; a publication aimed at promoting the philanthropic culture and giving voice to various expressions and experiences of actions from the Third Sector, to share them with society at large.
Procura
In order to train those interested in the needs of the third sector, Procura México imparts a series of educational projects in “Administration in Institutional Strengthening and Fundraising,” in partnership with The Fund Raising School. Center of Philanthropy. Indianapolis. USA.
Investing for Social Benefit
Supporting civil society organizations that have credibility due to their sustained work is increasingly an activity exercised by citizens. Many decide to collaborate not only through donations but also through volunteer work. This indicates a rise in sensitivity and social commitment. According to Filantrofilia A.C. social organizations increase their average fundraising by 40% during December, and 65% of Mexicans make some form of philanthropic contribution during that last month of the year.
Goodwill
At the end of the day, this is what we are talking about: the willingness to do good, and the forms and strategies through which we, as a society, carry out this action. It involves loving intention, kind intelligence, and goodness in the world, in order to achieve cooperation among citizens. Certainly, as societies, we face various crises—economic, stress, frustrated efforts and plans… However, the spirit of goodwill remains present in millions of individuals, reflecting a sense of responsibility. This indicates that there is something good and noble in human beings.
Blessings of Love, Grace, and Transcendence
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