美国慈善捐赠意图实现的法律保障演进及其启示

The Evolution and Its Implications on the Legal Protection to Achieve Charitable Donor Intent in U.S.

保证慈善捐赠意图的实现是促进慈善捐赠的有效途径。通过对美国慈善捐赠意图实现的法律保障演进历史发现,美国慈善捐赠立法体现出实现捐赠意图的法律规则日益丰富、法律规则内容从彼此隔离到相互融合、相关权利从相互冲突到逐步平衡等趋势。我国应该借鉴美国的经验,本着程序性保障与实体性保障并重、强化立法的相互融合、强调慈善捐赠意图实现中相关权益的动态平衡等思路完善慈善立法,以保障我国慈善捐赠人捐赠意图的实现,促进慈善事业发展。

It＇s an effective way to promote charitable donation to ensure the realization of charitable donor intent. Through the history of legal protection to achieve charitable donor intent in the United States, we can see American charitable donation legislation embodies the trend that the rules of donation law to achieve the donor intent increasingly gets rich, the contents of legal rules isolated from each other grad- ually come to mutual integration, and the related rights conflicting gradually come to balance. We should learn from the U. S. experience, perfect charity legislation on the thinking to protect both procedural and physical rights and interest, to strengthen mutual integration of legislation and charitable do nor intent, emphasize the dynamic equilibrium of the relevant rights and interest of charitable donor intent so to ensure the realization of the charitable donation intent and promote philanthropy development.