Legal Governance Of Charitable Organizations

Charity originates from people’s benevolence, and is a man if estation ofpeople’s nature. Mean while, charity belongs to the cultural category. The degree ofparticipation in charity is necessarily linked with people’s cultural cultivation and thegeneral level of society. The cause of charity is relief efforts made by numerous socialmembers voluntarily and freely to aid helpless groups. Charity is the third mode ofdistribution, apart from market distribution and governments’tax regulation; as a kindof folk social resource, it narrows the gap between the rich and the poor; it’s asupplementary system to social security.The development of charity activities has prompted the expansion of charityorganizations. After512earthquake and Beijing Olympic Games in2008, people’senthusiasm about charity activities has been greatly improved and the cause of charityhas developed rapidly; charity organizations have made great contributions to thecause of charity. However, China’s charity organizations are still at the preliminarystage of their development, so many mechanisms still need to be improved. Theexisting laws and regulations on charity are relatively backward; the orientation ofcharity organizations is in correct; government’s requirements for access for charityorganizations are high; the preferential tax policies are not so reasonable; thesupervision mechanism is not perfect. All these have become obstacles blocking thehealthy development of charity organizations. How to solve these problems andestablish governance mechanism of charity organizations coinciding with China’snational conditions has become an important factor to propel the development ofcharity organizations.This paper, by means of systematic analysis and comparative analysis, made acomprehensive exploration and study on China’s legal governance mechanism ofcharity organizations. The first part of this article is an introduction of the legalmechanism of charity organizations and the concept of charity organizations and theirlegal features; besides, the development process and current situation of charityorganizations are also analyzed; the legal system of China’s charity organizations isanalyzed from two perspectives, namely, general legal system and specific laws and regulations. The second part explored specific problems of the legal mechanism ofcharity organizations in China, including aspects like the administerization of charityorganizations, relatively low legislative level, limitations of the access system,unreasonable preferential tax policies and lack of supervise on mechanism. The thirdpart reviewed the development of foreign charity organizations and pointed out thelessons we can learn, in order to solve the existing problems of China’s charityorganizations. The fourth part proposed suggestions on perfecting our country’s legalgovernance mechanism of charity organizations, directed at problems of our charityorganizations an door learning from foreign countries.