Study On Foundation Property System

This article focused on the Foundation property system, the initial thinking starts from the emotional touch: there are too many children out of school and they need help, too many vulnerable people need help, but associations of foundation engage in such public service are so little. There are many causes to develop Foundations, but the major cause is centered on the system of foundation is not well-developed, so many of the Foundations can not raise enough funds to be trapped in a quagmire. Then, how can we ensure that the Foundation can raise more money? How can the Foundation preserve and increase the value of the property? How can we allow the Foundation to have more tax preferential treatments? This paper mainly discusses the questions above.Chinese Children and Youth Foundation founded since 1981, is the first Foundation in China. During past two decades, the Foundation plays a significant role in society. However, compared with foreign foundations, the Foundation is not overall size, and the social impact is not enough and strong. Since the late 1990s, Chinese scholars started the study of non-governmental organizations, but the research of foundations, this important non-governmental organization is Just in the beginning. What's more, the Foundation's study is mainly on the sociology, ethics. But there is little discussion in the field of law. In this paper, it is mainly centered on the property of the Foundation, adopts legal means so that the Foundation can raise more money, manage and use the funds rationally. This paper is divided into five parts:Chapter one is about the general theories of the Foundation. It discusses from the concept, characteristics, classification of the Foundation, analyzing the legal nature and legal status of the foundation.Chapter two mainly focuses on the Foundation funding source and legal norms. In this part, according to the different classification of the Foundation, it discusses different types of foundations on how to obtain funds, and the legal norms for the National. Chapter three puts emphasis on the management and use of Foundation's property. This chapter is focused on the problems about how to raise funds,the regulations ofhow to use money of Foundation, and how to deal with the surplus property while Foundation being in the dissolution.Chapter four is on the discussion of the tax incentives of the Foundation. Introduce the regulations of tax law, analyze deficiencies. Chapter five ends up with the study of the establishment and improvement of the Foundation for the supervision and management of property.It introduces the Rule of the Foundation,pointing out the problems of the Foundation in the process of monitoring, and offer some suggestions to improve the supervision on the Legislative proposals.