Department of Family Medicine, Taipei Veterans General Hospital, Taipei, Taiwan.
School of Medicine, National Yang-Ming University, Taipei, Taiwan.
Int J Health Plann Manage. 2019 Oct;34(4):e1810-e1819. doi: 10.1002/hpm.2897. Epub 2019 Aug 22.
Charitable donations play a major role in the provision of hospice and palliative care (HPC) services, most of which are not reimbursed by health insurance programs. A good understanding of the constitution and use of donations is thus conducive to maintaining a high-quality HPC unit.
The data sources were the publicly available balance sheet, work report, and donor lists of a foundation exclusively supporting one of the best HPC units in Taiwan in the fiscal year of 2017. The analysis included the donation amounts and frequencies by donor type (individual, corporate, and group) and the categories of expenses.
The foundation received 3033 donations worth a total of 7.8 million New Taiwan dollars (NTD) (approximately 258 thousand US dollars) in 2017. Two-thirds of the donations were allocated to the provision of direct care services. Of the 3033 donations, only 11 (0.4%) were worth 100 000 NTD or more, while 108 (3.6%) were valued between 10 000 and 99 999 NTD, 1268 (41.8%) were valued between 1000 and 9999 NTD, and 1646 (54.2%) were worth less than 1000 NTD. Of 1051 donors, 974 (92.7%) were individuals, 378 (36.0%) donated more than once, and 106 (10.1%) donated 12 or more times in one year.
HPC services in Taiwan are sponsored by lots of individuals and small donations. For sustainability of standards-based and quality HPC services, the benevolence of the public should be thus cherished and adequately responded to.
慈善捐赠在提供临终关怀和姑息治疗（HPC）服务方面发挥着重要作用，而这些服务大多都没有医疗保险计划来报销。因此，充分了解捐赠的构成和用途有助于维持高质量的 HPC 服务。
本研究的数据来源于 2017 年一个专门为台湾最好的 HPC 服务机构之一提供支持的基金会的公开资产负债表、工作报告和捐赠人名单。分析内容包括按捐赠人类型（个人、企业和团体）和支出类别划分的捐赠金额和频率。
该基金会在 2017 年共收到 3033 笔捐款，总额为 780 万新台币（约合 25.8 万美元）。三分之二的捐款用于提供直接护理服务。在这 3033 笔捐款中，只有 11 笔（0.4%）的金额达到或超过 10 万新台币，108 笔（3.6%）的金额在 1 万至 99999 新台币之间，1268 笔（41.8%）的金额在 1000 至 9999 新台币之间，1646 笔（54.2%）的金额不到 1000 新台币。在 1051 位捐赠者中，974 位（92.7%）为个人，378 位（36.0%）多次捐赠，106 位（10.1%）在一年内捐赠 12 次或以上。
台湾的 HPC 服务由许多个人和小额捐款赞助。为了维持基于标准和高质量的 HPC 服务的可持续性，应珍惜和充分回应公众的善意。
