Research On The Issues Of Legal System Of Public Welfare Donation

With the rapid development of economy in our country, the gap between the rich and the poor is enlarging. Coupled with frequent occurrences of major natural disasters in recent years, charity demands increased dramatically. To integrate into the world welfare era, China is entering a civil society. People's enthusiasm for charity grew and the charity donation created new heights repeatedly. The development of philanthropy in China encountered a rare opportunity, but also faced some problems, such as the strict restriction of the access of commonweal organizations and the unclear of the status of laws. The personnel, finance and organizational structure of commonweal organizations highly depend on government departments, which resulting in a lack of truly independent. The slow development has hampered the growth of commonweal organizations and the public welfare donation scale. Because of the confusion of the donation sponsors in donation markets, repeated donation, cheated donation, fraudulent donation happened. The public organization who received the donation used it with low efficiency and transparency. The lack of credibility and supervision from government make the public don't know who to donate to, or even afraid to donate and reluctant to donate. The unclear of the rights and obligations of public welfare sponsors results in the donation disputes. The problems happened in the practice of public donation are mainly due to the faultiness of public welfare system which hampers the public welfare system developing in a healthy, orderly and rapid way. The paper compared with foreign legislation based on the analysis of the legal character of public welfare donation and law relations. It explores to truly establish the legal status of the donators and indentify the qualification of fund raisers through improving our legislation. Improve the legal supervision of the process to regulate the behaviors of public organizations and improve tax policy to stimulate initiatives of public organizations and the enthusiasms of donators. This study aims to provide theoretical basis to solve the practical problems in public donating and some suggestions on improving public welfare donation legislation.