On The Name And Reality Of Charitable Trust

The charity system determined by the Charity Law and the General Principles of the Civil Law faces the dilemma of entry restriction and inflexibility and the generality of the charity law.The charitable identification and tax incentives in China are obtained at the same time.Therefore,the basic qualifications for engaging in charity must be improved.Difficulties,such that a large number of charitable acts that do not have or do not want to obtain tax benefits cannot be included in the current charitable forms,namely charitable legal persons and charitable trusts.These unincorporated charitable acts have no applicable legal rules and are legal and illegal.Survival in the cracks and anomie in the process of carrying out charity activities.For these charitable acts,the legal vacancies arising from charity law should not seek a path of interpretation to the contract law,and the contract law cannot provide rules that are compatible with charity law.For the ever-changing thinking and attempts of folk charity,it is urgent to provide a basic framework of rights and obligations for the new types of charitable acts created by the people.For this dilemma,the trust system can effectively help solve it.However,it is not easy to obtain the name of a charitable trust that complies with the charity law.The degree of control is actually high and the flexibility is not enough.If we deeply understand the function of the combination of charity and trust system,we will find that many charitable acts can establish a de facto trust relationship.The principles and institutional rules of charitable trust can also be widely applied to recognize the legal relationship created by charitable practice.It is effective and expands the space for the parties to choose and innovate in the form of charity.This article attempts to explore the different forms of charitable human charity,and these forms are in line with the definition of trust,constitute a substantial charitable trust.The first chapter introduces the case introduction from the Jiangping Scholarship Fund to the charity trust.It points out the obstacles that need to be faced when setting up a charity legal person.The establishment of a charitable trust is also not flexible and free to engage in the dilemma of charity,and points out that the form of charity is in the name.The difference is in common with the essence.The second chapter attempts to sort out the different forms of charitable acts by using the principle of trust,including nominal charitable trusts and substantive charitable trusts,and proposes problems and innovation breakthroughs in the practice of nominal charitable trusts;In fact,charitable trusts,foundations set up charitable funds,unregistered or filed unincorporated organizations,school hospitals and other public public service agencies,and corporate entities that combine consumption and donation,are essentially the trustees.The role,the content of its legal relationship is the same as that of a charitable trust,and should focus on fulfilling the obligations of the trustee.The third chapter expounds that the trust and charity are interrelated in the core of the Xinyi relationship.The professional charity administrator is trusted by the donor in the process of implementing the charity.The charity trust can be established through the satisfaction of the essential elements.It is also formed by the internal system of the trustee based on the trust structure.Charitable trusts are not only the legally prescribed forms of charity that require people to do theirbest to meet their conditions,but the trust relationship that is generally demonstrated by a large number of charitable acts.The trustee is the core to establish the rules of faithfulness and obligation to maintain the development of charity.The legal relationship formed by strong trust.Finally,it is concluded that charity needs to introduce not only the form of trust,but its true institutional function,and the freedom and flexibility of property arrangement.The concept of trust is extremely flexible and inclusive,and can provide multiple forms of choice for philanthropy,but the core of the philanthropy is unchanged.