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For most of hislife Chuck Feeney has guarded his privacy obsessively. When he became a philanthropist,his gifts came on condition that his name never appeared on any press releaseor plaque; all donations would cease if confidentiality was breached.But when he decided to co-operate with Conor O'Clery on this book, many of thepeople in his life, released from their Trappist vows, let themselvesgo. The result is gripping.
AnIrish-American, born in New Jersey in 1931, Mr Feeney made a fortune byco-founding Duty Free Shoppers (DFS) which first soldtax-exempt goods to American soldiers abroad and then tapped into the rise ofmass tourism. When DFS was sold in 1997, it haddelivered nearly $8 billion to its four main shareholders, of which Mr Feeneywas the joint biggest, with 38.75% .
Tax avoidance isthe flip side to Mr Feeney's philanthropic coin. He is addicted to it. “Chuckhates taxes. He believes people can do more with money than governments can,”says a friend. In 1964 a young New York lawyer, Harvey Dale, told Mr Feeneythat changes in the tax laws threatened his business, which was running risksthat could put the founders in jail. On his advice, Mr Feeney and hisco-founder, Robert Miller, transferred ownership to their foreign-born wives,from France and Ecuador, respectively. In 1974, through a deal with theAmerican government, the firm turned the Pacific island of Saipan into a taxhaven. Then, in 1978, Mr Feeney grouped his various investments, includinghis shares of DFS, in a holding company, GeneralAtlantic Group Limited, in tax-free Bermuda. To escape the American taxman,everything was still registered in his wife's name.
Mr Feeneycarefully shunned all outward evidence of wealth. But as soon as DFS became reliably profitable, he started the practice ofgiving 5% of his pre-tax profits to good causes. In 1982 he created afoundation, the Atlantic Philanthropies, based in Bermuda. Two years later hesigned over his fortune to the foundation, except for sums set aside for hiswife and children. His net worth fell below $5m. When he broke the news to hischildren, he gave them each a copy of Andrew Carnegie's essay on wealth,written in 1889.
Mr Feeney hasgiven his alma mater, Cornell University, more than $600m, dwarfing allother donations from a single alumnus to an American university. He hascontributed hundreds of millions of dollars towards higher education inIreland, South Africa and Australia. He has helped with health care in Vietnam.In 2004 he went to Cuba, where he met Fidel Castro, who seemed only too happyto accept his capitalist-tax-avoided dollars. But it was his support for theIrish peace process that caused the most controversy, including accusations(without foundation, it turned out) that he had financed the IRA.
Mr Feeney iscommitted to giving away all the money in his foundation by a fixeddate—thought to be in about ten years—but his investment prowess makesthis difficult. Currently, Atlantic Philanthropies is worth $4 billion (upfrom $3.5 billion in 2001) even though, over its lifetime, it has given awayabout $4 billion in increasing amounts. The trouble for Mr Feeney is thatthe foundation's assets are growing as fast as he tries to get rid of them.
1. When Chuck decide to co-operate with Conor O’clery on this book, many of the people in his life_____
[A] left Chuck for ever.
[B] broke previous their promises of maintaining confidentiality.
[C] talk about what they know about Chuck.
[D] felt surprised and then disappointed about Chuck.
2. Mr Feeney was dedicated to avoiding tax because_____
[A] he wanted to make more money.
[B] he wanted to give more money to good causes.
[C] he thought the government was corrupted.
[D] he thought people could manage the society with their own money by themselves.
3. Pacific island of Saipan _____ through a deal with the American government in 1974.
[A] made favorable tax policy for Mr. Feeney’s firm
[B] established a branch of DFS.
[C] became a tax-free place
[D] became a heaven for tax-free business
4. Which one of the following statements is NOT true of Mr. Feeney’s charity activities?
[A] He made huge donations to Cornell University.
[B] He contributed money to higher education.
[C] He supported the health care in Vietnam.
[D] He financed the IRA for the Irish peace process
5. It is difficult for Mr. Feeney to give away all the money in his foundation in about ten years since_____
[A] he has made too much investment elsewhere to take back the money.
[B] the foundation’s assets are increasing too fast to be completely given away.
[C] he has trouble in finding reliable means to donate all the money.
[D] ten years is too long for him to give away all the money.
文章剖析:
这篇文章介绍了一位慈善家Chuck Feeney。第一段讲述Feeney先生不愿意透露自己的隐私,却最后答应合作编这本书让自己的秘密公众于天下;第二段讲述Feeney先生的身世和创业;第三段讲述Feeney先生对免税事业的执著;第四段讲述他成立了基金会;第五段讲述其基金会的捐赠历史;第六段讲述他完成捐款任务的困难。
词汇注释:
Philanthropist n. 慈善家 phaque n. 匾额
Trappist n. n.[宗](天主教西多会中的)特拉普派(的)(此派强调缄口苦修)
gripping adj. 引起人注意的;吸引人的
alma master n. 母校 proess n. 威力
难句突破:
(1) Then, in 1978, Mr Feeney grouped his various investments, including his shares of DFS, in a holding company, General Atlantic Group Limited, in tax-free Bermuda.
[主体句式] Mr Feeney grouped his investments in a holding company in tax-free Bermuda.
[结构分析]这是一个简单句,including…现在分词结构是前面investments的定语;General Atlantic Group Limited是前面company的同位语。
[句子译文] 1978年,Feeney先生把自己各种投资都集合起来,包括他在免税店的份额,然后投进了一家在免税的百慕大群岛成立控股公司——大西洋有限公司。
(2) Currently, Atlantic Philanthropies is worth $4 billion (up from $3.5 billion in 2001) even though, over its lifetime, it has given away about $4 billion in increasing amounts.
[主体句式] Atlantic Philanthropies is worth… even though it has given…
[结构分析] 这是一个复合句。后面分句中,over its lifetime是分句的状语。
[句子译文] 目前“大西洋慈善”价值40亿美元(而在2001年只有35亿)这是在已经累计捐出了40亿美元之后的情况。
题目分析:
1. When Chuck decide to co-operate with Conor O’clery on this book, many of the people in his life_____1. 当Chuck决定和Conor O’clery合作编这本书时,他生命中许多人_____
[A] left Chuck for ever.[A] 永远离开了Chuck。
[B] broke their previous promises of maintaining confidentiality.[B] 打破了自己曾经许下的保密诺言。
[C] talk about what they know about Chuck.[C] 谈论他们所知道的Chuck。
[D] felt surprised and then disappointed about Chuck.[D] 对Chuck先是感到惊讶、然后是失望。
[答案]C
[难度系数] ☆☆☆
[分析]推理题。第一段提到Chuck一直在保护自己的隐私,但提到合作写这本书时用了转折词,可以推断这次他并没有缄口,他生命中的许多人也因此可以随意谈论他们所知道的Chunk。选项中C符合题意。A和D选项是明显错误的,而B选项是一个较强的干扰选项。错误在于这些人不是打破了自己的诺言,而是现在已经没有必要再遵守诺言了,因此连Chunk自己都已经开金口了。
2. Mr Feeney was dedicated to avoiding tax because_____2. Mr. Feeney竭力避免税收是因为_____
[A] he wanted to make more money.[A] 他想要赚更多的钱。
[B] he wanted to give more money to good causes.[B] 他想要将更多的钱投入公益事业。
[C] he thought the government was corrupted.[C] 他认为政府是腐败的。
[D] he thought people could manage the society with their own money by themselves.[D]他认为人们可以用自己的钱自己来管理社会。
[答案]D
[难度系数] ☆☆☆☆
[分析]细节题。第三段提到,Feeney先生对免税上了瘾,因为他认为人们用钱可以比政府办更多的事情,因此,选项中D最为符合题意。C作者并未提到政府腐败,只是提到人们用钱可以比政府办的事情更多。
3. Pacific island of Saipan_____ through a deal with the American government in 1974.3.通过和美国政府达成的一个协议,太平洋塞班岛_____
[A] made favorable tax policy for Mr. Feeney’s firm[A]为Feeney先生的公司制定了有利的税收政策。
[B]established a branch of DFS[B] 建立了其免税店的一个分店。
[C] became a tax-free place[C] 成为免税的地方。
[D] became a heaven for tax-free business[D] 成为免税商业活动的天堂。
[答案]C
[难度系数] ☆☆☆☆
[分析]推理题。文章第三段提到,Feeney先生为了避免法律麻烦,把免税店转给了妻子,而后来同美国政府达成协议,把塞班岛成为了一个“水手避难所”,也就是免税的地方。C选项为正确答案。A选项是错误的,因为塞班岛是同美国政府达成的协议,并没有专门为Feeney先生的公司制定政策。B选项显然是错误的,因为不仅仅是开一个免税店的问题那么简单,而是整个岛都变成了免税的地方。D选项有一定的干扰性,虽然小岛上都是免税的,但是没有证据表明它成为了免税商业活动的天堂。
4. Which one of the following statements is NOT ture of Mr Feeney’s charity activities?4.关于Feeney先生的慈善行为,下列哪个陈述是错误的?
[A] He made huge donations to Cornell University.[A] 他为康奈尔大学捐了巨额款项。
[B] He contributed money to higher education.[B] 他为高等教育捐资。
[C] He supported the health care in Vietnam.[C] 他资助越南的卫生事业。
[D] He financed the IRA for the Irish peace process.[D]他因为爱尔兰和平进程资助了爱尔兰共和军。
[答案]D
[难度系数] ☆☆☆
[分析]细节题。选项A、B、C在文章第五段中都可以找出来,“Feeney先生捐给自己的母校康奈尔大学6亿多美元,数额超过了美国大学所有毕业生单独捐款的数额。他还捐献了几亿美元用于爱尔兰、南非和澳大利亚的高等教育。他还资助了越南的卫生保健。2004年他到了古巴,在那里会见了菲德尔·卡斯特罗,虽然卡斯特罗太高兴了,却不愿意接受资本家免税得来的美元”。D选项,他援助了爱尔兰和平进程,但是文章指出他资助了爱尔兰共和军是没有根据的。因此,D为正确答案。
5. It is difficult for Mr Feeney to give away all the money in his foundation in about ten years since_____5.Feeney先生要在十年内将自己基金会所有的资产捐出有一定的难度,这是因为_____
[A] he has made too much investment elsewhere to take back the money.[A]他在其他地方投资太多,不能把钱收回来。
[B] the foundation’s assets are increasing too fast to be completely given away.[B]该基金会的资产增长过快,不能及时完全地捐出。
[C] he has trouble in finding reliable means to donate all the money.[C] 他在寻找可靠的途径捐钱这方面碰到了问题。
[D] ten years is too long for him to give away all the money.[D]10年对于他来捐出所有的资产来说太长了。
[答案] B
[难度系数] ☆☆☆
[分析]细节题。文章最后一段提到他的投资能力不断增加,基金会资产不断增加,所以要把钱全部捐出去还是个困难。因此选项B是符合这个意思的。其他三个选项都与文章内容无关,属于无中生有。
参考译文:
Chuck Feeney在生命的大部分时间里都竭尽全力保护自己的私人生活不受干扰。成为一个慈善家后,他在捐赠时提出的条件就是自己的名字不能出现在任何新闻稿或匾额上。如果违反了这种机密性,他的捐赠就会中止。但是当他决定要和Conor O’clery合作写本书时,他生命中的许多人都得以摆脱他们缄口的誓言,从而可以畅所欲言了。这个结果真是够吸引人的。
Feeney先生是一位美籍爱尔兰人,1931年出生在新泽西。他和别人共同创办了免税店而发了大财,该免税店最开始是向那些在国外的美国士兵出售免税商品。后来随着旅游者的增多,业务也转向了他们。1997年卖掉免税店时,四个大股东得到了80亿美元,而Feeney是最大的股东,他占有的份额为38.75%。
免税只是Feeney先生慈善事业的另一面而已。他甚至对免税上了瘾。“Chuck憎恨税收。他认为人们用钱可以比政府办更多的事情。” 他的一位朋友说。1964年,一位年轻的纽约律师Harvey Dale告诉Feeney先生税收法的改革可能会威胁到他的生意,甚至可能会让这些创办者们锒铛入狱。在他的建议下,Feeney和他的合伙人Robert Miller将免税店所有权移交给了他们分别出生在法国和厄瓜多尔的妻子。1974年,通过与美国政府的一项协议,公司将太平洋上的塞班岛变成了一个免税的地方。1978年,Feeney先生把自己各种投资都集合起来,包括他在免税店的份额,然后投进了一家在免税的百慕大群岛成立控股公司——大西洋有限公司。为了逃避美国的收税员,所有公司都是以他妻子的名义注册的。
Feeney先生小心地抹去了自己财产的所有表面证据。但是当他确定免税店已经盈利的时候,他开始将自己税前利润的5%用于慈善事业。1982年他创立了一个基金会——大西洋慈善事业,总部设在百慕大。两年后他将自己的财产转到该基金会,只留了一些给妻子和孩子。他的净资产从而降到了500万美元以下。当他告诉孩子们这个消息时,他给每个孩子都送上了一篇卡内基1889年写的关于财富的文章。
Feeney先生捐给自己的母校康奈尔大学的资助达6亿多美元,数额超过了美国大学所有毕业生单独捐款的数额。他还捐了几亿美元用于爱尔兰、南非和澳大利亚的高等教育。此外他也资助了越南的卫生保健事业。2004年他来到古巴,在那里会见了Fidel Castro,Castro非常高兴地接受了Feeney先生通过免税得来的美元。但是正是他对爱尔兰和平运动的援助,才导致了最大的争议,人们指责他赞助了爱尔兰共和军(事实上毫无根据)
Fenney先生在某一固定日期之前会把所有的财产投入其基金会(可能10年),但是他的投资能力却为这项任务增加了困难。目前“大西洋慈善”价值40亿美元(而在2001年只有35亿)这是在已经累计捐出了40亿美元之后的情况。Feeney目前面临的问题是基金会财产增长的速度和他捐钱的速度几乎是齐头并进的。
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