摘要
慈善法的调整范围应当明确界定为"公共慈善"活动。针对特定人利益的慈善活动属于私人慈善的范围,应当由民法加以调整。明确慈善法调整对象的公益属性对于识别慈善组织和慈善信托具有重要意义。依据公益标准认定的慈善组织(或慈善信托)才有充分的理由享有公募权和免税权等权利。同时,公益性也是要求慈善组织进行信息公开、建立健全的治理结构、并对其施加更严格的监管措施的前提。
Charity law should be defined as charity law for public benefit. Those charity activities for specific persons belong to private charity and should be adjusted by civil law. This definition is important for recognizing charity organizations and charity trusts. Because charity organization is for public benefit,government can have sufficient reason to provide tax-exemption, public offering and other rights. At the same time, public benefit is the reason for requiring information disclosure, sound governance structure and more strict supervision.
出处
《东方论坛(青岛大学学报)》
2015年第6期97-100,111,共5页
Eastern Forum(JOURNAL OF QINGDAO UNIVERSITY)
关键词
慈善法
公益慈善
慈善组织
慈善信托
charity law
public charity
charity organization
charity trust