美国对慈善机构滥用捐赠财产行为的法律规制及其启示

How US Law Deals with Charities Abusing Donation and Its Implications

为了遏制慈善机构对慈善捐赠财产的滥用(1)行为,提高捐赠财产的使用效率,《美国信托法第三次重述》与《美国统一慈善机构基金谨慎管理法》均规定了当原先的慈善目的已经实现而捐赠财产存在剩余的情况下,慈善机构和各州司法部长可以防止滥用为由,向法院申请修改原先对捐赠的限制,将剩余财产用于与原目的相似的其他慈善目的;而《美国联邦税法》则规定了私人图利规则、过度私人利益交易规则以及私人利益规则,对慈善机构不当地将捐赠财产给予了特定人而导致的滥用行为进行了规制。美国的上述做法对我国防治滥用慈善捐款有相当的借鉴意义。

For the purpose of controlling charity's abusing of donation,and improving the use efficiency of the same,both Restatement (Third)of Trusts and America Uniform Prudent Management of Institution Funds Act stipulate that,where the donation is not used up when the aim of the charity has fulfilled,the charity and the attorney general of the states shall file with the court to revise previous limits of the donation,and use the remained property for similar charity purpose as the previous one.On the other hand,Federal Taxation sets the rules,including pri- vate profiting rule,excessive private interest transaction rule and private interest rule,to regulate the abusing resulting from the charity wrongly gives donation to a specific person.The practice adopted in US is of considerable meaning to our country to prevent abuse of charitable donation.