余其山诉广西横县地税局案评析——兼论社会募捐行为的性质

An Exemplary Study of the Nature of Communal Donation Solicitation

社会募捐是指由一定的自然人、法人或依法成立的其他组织,以公开形式为特定目的而向不特定社会成员发出倡议的募集捐助。社会募捐既不同于一般赠与、公益捐赠,亦有别于信托与第三人利益合同,它是一种颇具特色的民事行为。在司法实践中,应根据具体案情对募捐行为进行分析和定性,以为募捐纠纷的解决提供法律依据。

By communal donation solicitation the authors mean the act of raising fund by a natural person, a legal person or any organization legally established, from unspecified individual members of a community. It differs from both bequeathal, charity donation, and trust or third person contract, and is a civil act with unique features. The paper concludes that particular case concerning such donation solicitation ought to be studied so as to be delimited in the lawsuit.