Research On The Legal Regulation Of Charitable Donation

Since the reform and opening up, China’s economy has made great achievements and development. The construction and service of charity organization, supporting of government law and policy and international exchange and cooperation, are being establish gradually, which will also be better and better. The desire for taking part in charity by social forces and public is becoming higher day by day, which plays more and more important part in the elderly, disabled, assistance, medical help and gradually extends to supporting the arts, environmental protection and the elimination of social effects of pollution. Some donation projects and major donations have produced active and extensive social effect, such as the2008WenChuan earthquake, which lifted the climax of charitable donations, especially folk charity. All of this actively show that charity donation has been paid more and more attention and the public are more and more aware of that charity is the relationship between harmonious society and social responsibility of big problems. Thus modern philanthropy, as a social public service, should be incorporated into the research perspective of law and sociology.However, from look on the whole, compared with foreign countries, China’ s charity is still in the relatively backward state, such as the charitable organization for standardization management, strong administrative color, uncertainty of charitable donation tax preferential policies of discrimination and regulatory. The rich and enterprises’fraud donate charity, government organization and management of loose, people not to believe, especially in the" Jocie Guo" incident which pushed our charity malpractice to the public, the ordinary people of charitable organizations strongly questioned behind, displaying the untrust to the government and charity and the deviation forchinese traditional culture for thousands of years. The charity’s life lies in honesty, donor money and items were randomly changed of use, used for other purposes, harms to the donor and recipient and the social public. To perfect legal laws and regulations has become the key to the development of charitable donation.This article proposes the legal mechanism construction for our country through the positivism analysis method and comparative analysis method, thinking about charitable donations for historical and cultural considerations, analysis of developing the current situation, bottleneck, summarize the existing laws and regulations related to gaps and system arrangement, in contrast to the lack of excellent foreign legislative experience under the premise of China philanthropy, which include to improve charity organization operation, perfect the tax preferential policies and regulations to stimulate public charitable enthusiasm and the charitable donation in each stage of the process and effect of supervision and legal regulation and other aspects of the in-depth study. We hope to be able to be benefit for China’s charity.