Analysis Of The Legal Regulations Of The Charitable Organization Of PRC

It has been three decades from the reform and opening up, the civil power has accounted for half in all aspects of the rapid development of the economy. In the past ten years, public participation in charitable organizations as an important social force, is playing a very important role in social assistance, social services and community building, and get more and more public recognition. In recent years, in the process of natural disaster relief, China's new generation of wealthy entrepreneurs contribute a significant number of charitable donations. However, when there are people wandering how charitable organizations use their donations, when there are people lack trust for charitable organizations, we know that the economic base is an important aspect of charity, but more important is the institutionalization and legalization.This paper takes an overview of more macro view of our existing laws and regulations of the charitable organizations, and made a corresponding analysis on the access of charitable organizations, the respective regulatory of the charitable oganizations and tax incentives. This paper also selected to introduce some distinctive systems of charitible organization law and regulations of England and America. Partâ… , the definition of charitable organizations. First, Define the charitable organization as a non-profit organization which engaged in charities; followed by the introduction of our existing charities legislation, the definition of charitable organizations and the shortcomings; third, introduce charitable organizations legislation mode of England and America; forth, make recommendations on the improvement of China's charitible organizaiton legislation.Partâ…¡, charitable organizations access system. This section analyzes the charitable organizations access system under China's current legislation, use the typical case study to review the current access system's defects; proposed China should lower the access standards of the charitable organizations.Partâ…¢, charitable organizations monitoring system. This section describes our current dual monitoring system of charitable organizations; introduced some typical regulations of England and American charitable organizaitons monitoring system; proposed that China should set up an oversight body for the charitable organizations registration and monitoring, establish independent certification bodies and improve the systems of public notifications.Partâ…£, charity incentives. This section mainly introduced the tax benefits of charitable organizations and donors to charitable organizations. Make an overview of the tax concessions enjoyed by charitable organizations of our existing incentives, and suggested to learn from England and American to put forward a unified tax law of charitable organizations, to extend the scope of tax incentives.