On The Legal Regulation Of Charitable Organizations The Perspective Of Freedom Of Association Analysis

Charitable organizations based on social welfare as the goal, a non-profit for the characteristics of non-governmental organizations. In the modern country, freedom of association is the base of existence and development of charitable organizations. At the same time, charitable organizations and other kinds of association is the concrete practice of the theory of freedom of association. Charitable organizations greatly contributed to the development of society, from the counter poverty and the poor to the earthquake relief, community service to bad environment protection, can be seen the figure of charitable organizations. Compared with western countries, our country’s philanthropy is still in its infancy, charitable organizations development also is not very perfect. Charity, lack of autonomy, the official color, strong market participation is not high, charity supervision become a mere formality. Behind these problems, a deep-seated reasons. The most direct, the most main reason is the lack of charity organization effective legal regulation.Legal regulation of charitable organizations is an important guarantee for the orderly development of China’s charitable organizations. At present, China’s charity basic legislation is imperfect, Legislative bit lower rank, and the spirit of the legislation to control the main regulators. In such a legal environment, the charitable organization’s management system, taxation system and supervision system to varying degrees, there is a lag, lack of problems, greatly hindering the development of China’s charity organizations and grow. In this paper, the method of empirical analysis to summarize and analyze the problems in China’s charity development starting from the perspective of freedom of association. Through comparative analysis, analysis of the United Kingdom, the United States and Germany charitable organizations legal regulation of the status quo, and to learn from the experiences of these countries on this basis. Basic measures for the legal regulation of charitable organizations in China. In addition to the introduction and conclusion, is divided into four parts: The first part is related theories. First clear the the charitable term different meanings in the context of Chinese and foreign, and summed up in common; Secondly, the concept of charitable organizations define, charitable organizations in social welfare as the goal, a non-profit for the characteristics of the non-governmental organizations. Finally, from the point of view of freedom of association, explained the relationship between charitable organizations and freedom of association.The second part of the course of development of China’s charity organizations and problems. Based on clear our charity Historical Evolution, summed up the problems in the development of charitable organizations are charitable organizations imperfect legislation, double registration and management system lag, lack of tax incentives and low four aspects of social credibility.The third part is the reference for the legal regulation of foreign charitable organizations. Analysis and study of the status of legal regulation of foreign charitable organizations, summed up the experience. That charitable organizations legal environment, efficient charitable organization and management system, effective charity tax incentives and strict charity supervision system.The fourth part is the legal regulation of charitable organizations, from the legislative, regulatory, tax, monitoring four areas. Through the development of law, reform of the management system, improve the tax incentives, strengthen supervision and the ultimate realization of the legal regulation of charitable organizations to ensure the development of charitable organizations in the orderly direction.All in all, through the analysis of the problems in China’s charity development, drawing on the experience of legal regulation of foreign charitable organizations, to offer some suggestions for the development of China’s charity organizations, the development of China’s charity organization has a certain theoretical and practical significance.