用公益信托制度守卫公民重建地震灾区的爱心被引量：3

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摘要公益信托是西方发达国家开展社会公益活动的重要手段之一,目前我国已基本具备开办此业务的基础条件,金融监管当局积极鼓励规范开展公益信托。

作者李招军

机构地区中国银监会非银行金融机构监管部

出处《中国金融》 CSSCI 北大核心 2008年第15期50-51,共2页 China Finance

关键词社会公益活动地震灾区信托制度爱心公民西方发达国家公益信托金融监管

同被引文献26

1江平.信托制度在中国的应用前景[J].法学,2005(1):3-5. 被引量：28
2[美]哈罗德·J·伯尔曼.《法律与革命--西方法律传统的形成》第1卷,贺卫方等译,法律出版社2008年版,第230-234页.
3Robert A. Katz, A Pig in a Python: How the Charitable Response to September 11 Overwhelmed the Law of Disaster Relief, 36 Ind. L. Rev.251, 264(2003).
4Treas. Reg. § 1.501(e)(3) - l(d)(1)( ii).
5Am. Campaign Aead. v. Comm' r, 92 T.C. 1053(1989).
6United Cancer Council, Inc. v. Commissioner, 165 F. 3d 1173, at 1179(7th Cir. 1999).
7Ronald Chester, Grantor Standing to Enforce Charitable Transfers Under Section 405(C) of The Uniform Trust Code and Related Law: How Inerrant Is It and How Extensive Should It Be?, 37 Real Property, Probate and Trust Journal, 635(2003).
8IRS, Disaster Relief: Providing Assistance Through Charitable Organizations, Publication 3833(Rev. 7- 2009).
9SeeU.S. GAO, September 11: More Effective Collaboration Could Enhance Charitable Organizations' Contribution in Disasters, GA0-03-259, Dec. 19, 2002, p.7.
10David Barstow, Diana B. Henriques, A Nation Challenged: The Charities; I. R.S. Makes an Exception on Terror Aid. 11ae New York Times, Nov. 17, 2001, at B1.

中国金融

2008年第15期

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