A Brief History of Charitable Giving

Where and when did the concept of charitable giving and foundations originate?

BOARD OF TRUSTEES

Joann Fratianni President

Kristie Fingerhut Vice President

Joann M. Fratianni Secretary

Perry Smith Treasurer

Shyama Parikh Secretary

Douglas Dorando

Immediate Past President

Jennifer L. Ashley

Nandia P. Black

Louise Hayes

Steven P. McCollum

Scott B. Gibson

David J. Gordon

Keith Grant

Fredric B. Lesser

Hon. Michael Nerheim

Michael Ori

John Quinn

Eric Reinhart

Melanie K. Rummel

David Stepanich

In past civilizations, as far back as 2500 BC, the ancient Hebrews established a mandatory tax that would benefit the poor. The word “philanthropy” came from the ancient Greeks and translates to “love of mankind.” In 387 B.C., Plato’s Academy was formed as a volunteer organization to benefit the public good. Caesar Augustus, the founder of the Roman Empire, instituted public giving to almost a quarter million people in 38 B.C.

In 1601, the “Charitable Uses Act” (a/k/a “The Statute of Elizabeth”) was enacted in England to define the list of purposes that benefitted society and would result in private donations and contributions.

Alexis de Tocqueville, the French aristocrat who came to the United States to study the prison system, also referenced philanthro- py and the willingness to give in his 1835 literary work Democracy in America.

That brings us to the question of why we support charitable foundations. Many of the reasons will not surprise you, including; “I need a tax deduction,” or “I like the charity that is being supported,” or “someone asked me to donate to the organization.”

As attorneys, the act of charity and providing assistance to others is intrinsic to our profession. All attorneys are required to report any pro bono work performed and monetary amounts contributed to charitable causes upon each renewal of our law licenses.

Our Lake County Bar Foundation adopted as its purpose support of the charitable and educational activities of the Lake County Bar Association. Our Bar Foundation has created

BY JOANN FRATIANNI PRESIDENT

a working committee to vet potential recipients of our grants and donations. We also utilize that same committee to explore fundraising opportunities that further our mission, as set forth in our bylaws.

Our Bar Foundation has also appointed a Long Range Financial Planning Committee to ensure our future success in budgeting properly for any charitable endeavors, as well as the continuous maintenance of our Bar Association headquarters.

I am truly thankful for the generous support of our membership in our past charitable fundraisers and causes. I hope for your continued support as we strive to fulfill our mission and the tradition that has existed in our Bar Association for over sixty years— and in our society for over 4,500 years.