主题：占豪《美国的慈善基金》和关于遗产税 -- dolong

Before 1900, there were only 18 foundations; from 1910-19, there were 76; during the 1920's, 173; the 1930's, 288; the 1940's, 1,638; and during the 1950's, there were 2,839 foundations.

United Press International (UPI) reported on July 19, 1969, that the top 596 foundations had an income that was twice the net earnings of the country's 50 largest commercial banking institutions.

According to Rep. Wright Patman, in a report to the 87th Congress, it is because of the existence of foundations, that "only one-third of the income of the nation is actually taxed."