永久基金是一種捐助基金，針對扶輪永續經營而投資，每年以基金總額的某一百分比運用於扶輪基金會各項計劃。

The Permanent Fund is an endowed fund that is invested in perpetuity, with a percentage of the total value of the fund spent annually to benefit TRF’s programs.

* 原文為endowed fund，endow是指做一種特別的捐獻、捐助，如捐獻給大學作為發展教育的基金，所捐獻的本金（現金或資產）不動用，每年只將本金之收入或獲利（利息或租金收入等）拿來運用。

建議討論題目

Suggested Discussion Topics

•永久基金的必要性：年度計劃基金捐獻提供必要的經費供基金會各項計劃之營運使用，捐獻永久基金則是確保基金會未來的一種方法。永久基金的獲利可以使基金會擴大現有計劃，及成立新的人道、教育及文化計劃以及同意支付新的計畫。

•兩種需求，兩種捐獻方式的訊息：正如每一位扶輪社員每年都被要求捐獻年度計劃基金，也鼓勵每一位扶輪社員透過遺贈來對扶輪基金做出承諾。一群精選出來的扶輪社員要夠考慮去一次捐獻10,000美元或以上的巨額。（參考兩種需求、兩種捐獻方式[173]。）

•捐獻永久基金的方式：透過遺囑或其他資產處置計劃的遺贈、終生收入捐獻（例如慈善遺產信託、慈善養老捐獻、共同收入基金）或一次捐獻財產、現金或投資標的。

•冠名捐獻表彰：捐獻者如捐獻25,000美元或以上，得在永久基金之下設立冠名基金。捐獻者及所屬地區每年將獲得該項基金獲利情形之通知。

• The need for a Permanent Fund

While Annual Programs Fund giving provides the necessary funding to operate TRF programs, giving to the Permanent Fund helps ensure TRF’s future. Earnings from the Permanent Fund will enable TRF to expand existing humanitarian, educational, and cultural programs and underwrite new ones.

• The Two Needs, Two Ways of Giving message

Just as every Rotarian is asked to make an annual gift to the Annual Programs Fund, every Rotarian is encouraged to make a commitment to the Permanent Fund through a bequest. A select group of Rotarians are able to consider a major outright gift of US$10,000 or more. (See Two Needs, Two Ways of Giving [173].)

• Ways to give to the Permanent Fund

Testamentary gifts through a will or other estate plan, life income gifts (i.e., charitable remainder trusts, charitable gift annuities, pooled income fund), or outright gifts of property, cash, or investments.

• Named Fund recognition

Donors may establish Named Funds within the Permanent Fund with a gift of US$25,000 or more. The donor and donor’s district will receive annual notification of the fund’s earnings.

常被問到的問題

Commonly Asked Questions

問：永久基金設定了那些目標？

Q: What targets have been established for the Permanent Fund?

答：永久基金行動已經設定終極目標為10億美元，並設定至2005年的一個籌募5億美元的短期目標。5億美元的目標已在1999年達成，比原定日期提早6年。新的目標為在2025年達到10億美元。

A: The Permanent Fund Initiative identified an eventual US$1 billion dream and set a short-term goal of raising $500 million by 2005. The $500 million goal was reached in 1999 — six years ahead of the target date. A new target of $1 billion by 2025 has been established.

問：永久基金捐獻之獲利是否將全部使用？

Q: Are all the earnings of Permanent Fund gifts spent?

答：每年保管委員會重新討論經費使用政策以確保永久基金的真實價值會與日俱增，並且每年的經費使用比率不會超過預期的長期盈利率扣除預期的通貨膨脹率。

A: Each year the Trustees review the spending policy to ensure that the real value of the Permanent Fund grows over time and that the annual spending rate does not exceed the expected long-term rate of return less the expected rate of inflation.