If CHARITY is an act of kindness toward an individual or small

If CHARITY is an act of kindness toward an individual or small group, and PHILANTHROPY is directed on a larger scale toward making positive long-term impacts, one of these obviously requires much more accountability. Which one and why? What kind of accountability? Be specific as to what this kind of accountability might look like in practical terms.

Nonprofit Nation: Chapter 1

C,P&C in American History: Chapter 1

https://www.smithsonianmag.com/smithsonian-institution/storied-nuanced-history-giving-180976363/