| Charity law is the basic law governing charities. Its inner idea includes several basic characteristics, such as charity, altruism, humanitarian and folk. And the objective of the charity law system lies mainly in the public confidence objective, the public benefit objective, the compliance objective, the charitable resourses object and the accountability objective, etc; the coordination in these objectives supplies a definite guidance of direction to the construction of the whole charity law, including the system of charitable trusts. In addition, the basic principles shared by the major developed countries are Charitable Intent, Public Benefit, Independence, Non-governmental,Non-political,Non-profit Distributing, etc.The nature of charitable trusts is its charitable purpose and public benefit. It should become an important section of charity law as well as a powerful tool to promote the development of charities.In view of this understanding and the realistic reasons that the social security of China is behindhand, the civil society is growing up and the need among people to develop charities is urgent, charitable trusts should necessarily be researched on in the context of charity law to explore its basic theories, evaluate its current situation and propose the nornative approach of improving the charitable trusts system in China.Comprehended in the context of charity law, the position of charitalbe trusts in charity law includes the following three proints. First, in terms of the inner ideas, the system of charitable trusts is established on the basis of the basic ideas of charity law, which means it is subject to the ideas, objectives and basic principles of charity law. Second, with regard to the legal system, the system of charitable trusts is an important component of charity law and one of crucial aspects in the construction and improvement of our country’s charity law. Third, in respect of charities, charitable trusts are a significant strusture to develop charities, and are also a powerful tool to promote the civil society to participate in charities.In respect of the present situation of charitable trusts in the context of charity law, because of their advanced ideas, objectives of the system, basic principles and specific systems and rules in charity law, and the timely reaction of the law to the realistic need of the society, common law countries has really been in a great present situation of charitable trusts, In contrast, there is no way to comment that of the Continental Europe countries for lack of the arrangement of charitable trusts because they usually exclude trusts law from their national legal systems. In condition, Japan, as the first country of East Asia to introduce charitable trusts into its internal legal system, didn’t use them often which made charitable trusts in this country "dormant". However, just in recent decades,charitable trusts has been developed well, at the same time, Japan has made a sole legislation of its charitable trusts system, which embodies charitable trusts are made much account of for its public character. As to China, its charitable trusts system falls behind in aspects of both ideas and systems, which needs to be improved as soon as possible.In respect of the normative approach of improving the system of charitable trusts in China, it should accept the inner ideas, objectives of the systems and basic principles and should regard charitable trusts as one important system of charity law to design and grasp. As to its system, China should enact a sole Charitable trusts Act or put them in the future charity code to make detailed rules of the various specific systems; in addition, China should improve the qualification mechanism of the charitable purposes of charitable trusts,make clear that the establishment of charitable trusts is subject to criterion doctrine, design specifically the rights, duties and responsibilities of charities trustees according to the public confidence objective, the public benefit objective, the compliance objective, the charitable resourses object and the accountability objective, etc, improve the regulation of charities by building a unified charity regulators, and establish a complete system of deductions and exemptions of tax on charitable trusts. |
