财团、社团抑或其他——我国非营利性法人主体构造模式的选择

Financial Group,Associations or Other Organizations——The Options for China's Subject Constructions of Nonprofit Corporation

非营利法人,是具有公共服务宗旨或促进社会福利发展,不分配盈余,享有免税优待或享有减税优惠的依法成立的组织的民事主体。与企业法人相比,非营利性法人功能类型更为多样,这使各类型非营利法人具体构造模式的确定,既非全面的纳入财团法人,也不是针对具体某一种非营利法人完全的纳入财团法人或社团法人模式,而是针对每种类型,在财团法人与社团法人模型间的选择具体平衡点,最终编制关于非营利性法人结构模式的类型序列。

Nonprofit Corporation refers to the civil subject of legitimate organizations for public services, without the share of profits but enjoying free or reduced taxes. Compared with the legal entity, nonprofit corporation has more functions so that the detemrination of different types of nonprofit corporations is not generally made under the catego- ry of legal body of financial group, nor under the categories of legal body of financial group or legal body of mass or- ganization aimed at a specific nonprofit corporation. The equilibrium point must be found in the choice between the models of financial group legal body and mass organization legal body so as to establish a sequence type for the structural form of nonprofit corporation.