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Foundations and the Estate Tax(1/2)

听写:
Now, our third and final report on foundations, what they are and what they do. In the United States, education gets the most foundation dollars -- about twenty-five percent. Next comes health, then programs known as human services. The arts and many other causes also receive foundation money. Early chiefs of American industry who started foundations often did so with a general goal -- "for the well-being of people throughout the world. " But wealthy donors today usually want more control over how their gifts are spent. Steven Lawrence at the Foundation Center says donor-advised funds have grown quickly since the early nineteen nineties. These funds are large gifts from individuals, usually to community foundations. The foundation agrees to spend the money as directed by the donor. Donor-advised funds have fewer restrictions than independent foundations and cost less to operate. They can also result in greater tax savings. Changes in tax laws over the years have had different effects on foundations. And that could happen again with legislation in Congress.

作业:
1 Next comes health, then programs known as human services. The arts and many other causes also receive foundation money.
其次为健康，接下来是一些服务项目。艺术以及许多其他事业也得到过基金会的赞助。

2 The foundation agrees to spend the money as directed by the donor. Donor-advised funds have fewer restrictions than independent foundations and cost less to operate. They can also result in greater tax savings.
基金会允许以捐助者的直接名义捐款. 捐助国向基金相对独立基金更少的限制, 操作方面成本更低，并从而省去大笔税收。

3 Early chiefs of American industry who started foundations often did so with a general goal -- "for the well-being of people throughout the world."
美国工业的早期领袖们建立基金会都是为了这么一个目标，那就是，为了全世界人民的福祉。