The Study On Charity Organization’s Regulation Legal System In China

Charity is a cause that the public provides assistants without compensation for the people in need voluntarily, which is an essential supplement to the state social security system. Charitable organization is a non-governmental and unprofitable organization based on social donations, acting as a vehicle of charity and operating social public-spirited activities by fund application mainly. As a link between economic activities and social activities, the charitable organizations accelerate the development of the society profoundly in many aspects, such as poverty reduction, earthquake relief work, community service and environment protection. Further progress of charitable organization must be rooted in a legal system, which paves a road for the healthy, ordered, persistent development of domestic charity. However, while the charity keeps flourishing, The charity organization’s regulation legal system stays faltering in its progress. Many issues concerning the charitable legislation are still on the way to be addressed.Except for the introduction and the conclusion, there are three chapters:Chapter one presents the fundamental issues of law system referring to the supervision of charitable organization. At first, the theoretical basis of charitable organization is introduced. Then the charity、charitable organizations and relevant regulated law system are defined explicitly. In addition, the progress of regulated law system of charitable organization is combed. At last, the necessity for the existence of the charity organization’s regulation legal system is emphasized.Chapter two presents the status quo referring to domestic the charity organization’s regulation legal system. Based on the legal steps, the relevant regulated law system of charitable organization is enumerated. Then, the defects of the charity organization’s regulation legal system in macroscopic legislation and microscopic legal norms are summarized and relevant institutional reasons for the emerging legal defects are analyzed.Chapter three presents the suggestion on domestic the charity organization’s regulation legal system, which is related to the defects of the charity organization’s regulation legal system in macroscopic legislation and microscopic legal norms narrated previously. On the foundation of American relevant legal system, the thesis presents suggestions about how to improve the charity organization’s regulation legal system.In the macro aspect of legislation, the charity legal system of supervision organization will be improved by means of centralized legislative mode, meanwhile, the legislative orientation will be established. Adjustments and modifications should be performed in the micro legal norms. First of all, the charity access laws and regulations should be improved as well as the examination and approval system, and the multi-value orientation needs to be clarified, moreover, the access threshold should be reduced. Secondly, improve the legal norms of management over the charitable organization.This includes establish the independent legal status, and improve the tax incentive system, clear the government authority. Third, improve the legal supervision of charitable organizations.The special government supervision departments and the third party appraisal institution must be established. In addition,it is very necessary to improve information disclosure system and internal supervision system.