The Legal Regulation On Company Charitable Donation

After 11-year legislative process, China’s first fundamental law about philanthropy, Charity Law, was finally passed after deliberation in the fourth conference of the 12th National People’s Congress.It can be said to be another milestone of China’s philanthropy moving towards legalization. Since ancient times, China has the tradition of helping the poor. Especially in recent years, with the development of Chinese economy and the transformation of company business philosophy, it becomes more and more popular for companies to be engaged in charitable donation. While focusing on its vigorous development, the author also notices the existing problems of company’s charitable donations. As a major force who supports the development of philanthropy, companies’donation Involve the internal donation program formulation and the protection of company stakeholders. Through the discussion in this paper, the author tries to divide the internal donation’s limits of authority, to standard the process; to improve the relevant system of the external relief, incentives and supervision mechanism. Hope that the discussion of this paper can help the study of this problem in the future.This paper is divided into four parts as follows:The first part would mainly define the concept of charitable donations. And it would analyze the characteristics and significance of the special donated body, the company, which can help to discover the further problems of company’s charitable donations in the following.The second part would analyze and classify these problems of the company’s charitable donations in recent years, so as to point out the direction of solving these problems.The third part would analyze the causes of the existing problems in company’s charitable donations in the society, finding out the imperfections in the internal rules and regulations as well as the external related legal regulations.The fourth part would propose some practical legal suggestions from the two aspects of company’s internal and external mechanism on the basis of above three chapters.