On Legal Regulation Of Charities In China

As a special non-profit organizaion, charity organization has expanded its serving field from poverty and disater relief to cultural heritage, environmental protection etc. Compared to developed countries, China charity is still in the begining phase. The cause to this situation is comprehensive, the imperfection of charitable legal system is the most significant one.Perfect law system is premise of order and guarantee of charity organizaion's health development. The law governing charity organization is included in the NPO law system. The general situation is that the legislation is not enough, with more restriction and adminstration than support and regulation, which intensely limits the establishment and development of charity organizations. Under such circumstances, this paper viewing from China charity law system's building and perfection, analysing China charity legislation's defects, comes up with proposals and suggestions to improve the legislation of China charity based on deduction and induction of foreign counterparts.This paper is divided into four parts. Part One as the introduction mainly summarizes related research domestic and abroad and research measures and routes. Part Two is an overview of charity organization. First of all, basded on definitions of "charity" and "non-profit organization", this part proposes concept of charity organization, and analyzes the characteristics of charity organization; secondly, this part describes the development history of China charity. Part Three is the analyze of current status and defects of China charity legislation. This part analyses the defects from four perspectives, such as low legislation rank, imperfect supervision mechanism, scatted volunteer law and ineffective tax mechanism. Part Four is the perfection of China charity legal system. Firstly, this part puts up a macro-concept in charity legal system's building; Secondly, refering to developed countries' mature charity legislation and practice, this part puts forward its research suggestions in details in the field of charity regulation, volunteer serving and charity tax respectively.