Chapter 12 and Article 12 of the Charity Law of the People's Republic of China, which were deliberated and adopted at the Fourth Session of the 12th National People's Congress, include general principles of charity law, charitable organizations, charitable donations, charitable trusts, charitable property, charitable services, information disclosure, promotion measures, supervision and management, etc.
1。 On the Adjustment Scope of Charity Law Charity activities mainly refer to charity and good deeds in poverty alleviation, poverty relief and disaster relief, which is the focus of charity in China and also includes other activities beneficial to the public interest.
Based on China's national conditions, combined with the development trend of charitable activities, it is stipulated that charitable activities refer to voluntary public welfare activities carried out by natural persons, legal persons and other organizations in the fields of poverty alleviation, poverty alleviation, helping the elderly, saving orphans, caring for the sick, helping the disabled, providing special care and natural disaster relief, and promoting the development of education, science, culture, sports and environmental protection. This definition provides a broad space for the further development of charity (Article 3).
2。 According to the requirements of the Third Plenary Session of the 18th CPC Central Committee, "Cultivate and give priority to the development of social organizations such as trade associations, chambers of commerce, science and technology, charity, urban and rural community services, and apply for registration directly according to law when they are established", the following provisions are made for charitable organizations: (1) Clarify the definition of charitable organizations and their establishment procedures.
First, clarify the definition of charitable organizations, that is, charitable organizations refer to non-profit organizations established in accordance with the law and aimed at charitable activities; Charitable organizations may take the form of foundations, social organizations and social service institutions (Article 8). The second is to clarify the conditions for the establishment of charitable organizations, including charitable activities for the purpose, not for profit, and necessary property. (article 9).
Third, it is stipulated that the establishment of charitable organizations should apply to the civil affairs department of the people's government at or above the county level for registration; Non-profit organizations, such as foundations, social organizations and social service institutions, which have been established, may apply to the civil affairs department that originally registered for recognition as charitable organizations (Article 10). (2) Standardize the code of conduct and internal governance of charitable organizations.
First, it is stipulated that charitable organizations should establish and improve their internal governance structure, clarify their rights and responsibilities in decision-making, implementation and supervision, and carry out charitable activities in accordance with laws, regulations and articles of association; Charitable organizations shall implement the unified national accounting system, conduct accounting according to law, establish and improve the accounting supervision system, and accept the supervision and management of relevant departments (Article 12). The second is to stipulate that the promoters, major donors and managers of charitable organizations shall not use their contacts to harm the interests of charitable organizations, beneficiaries and social public interests (Article 14).
Third, it is stipulated that charitable organizations shall not engage in or fund activities that endanger national security and social public interests, and shall not accept additional donations that violate laws, regulations and social ethics (Article 15). Fourth, it is stipulated that the surplus property of charitable organizations after liquidation shall be transferred to charitable organizations with the same or similar purposes in accordance with the provisions of the articles of association of charitable organizations; If there are no provisions in the articles of association, it shall be transferred to charitable organizations with the same or similar purposes under the auspices of the civil affairs department and announced to the public (Article 18).
(3) Strengthen the obligation of information disclosure of charitable organizations. First, it is stipulated that charitable organizations should disclose the articles of association, information of members of decision-making, implementation and supervision institutions and other information required by the civil affairs department of the State Council; Charitable organizations shall disclose their annual work reports to the public every year, including financial and accounting reports, annual fund-raising and donations, the management and use of charitable property, the development of charitable projects and the wages and benefits of employees of charitable organizations; Charity information disclosure shall be true, complete and timely (Articles 71 and 72).
Second, according to the different situations of charitable organizations to carry out public fundraising and targeted fundraising, the object, content and procedure of information disclosure are clarified (Articles 73 and 74). Third, it is stipulated that information involving state secrets, business secrets and personal privacy, as well as information such as names, positions and residences that donors and trustees of charitable trusts do not agree to disclose, shall not be disclosed (Article 76).
3。 Charity fundraising and charitable donation Charity fundraising involves the collection and use of charitable property and needs to be regulated.
It is clear that charitable donations include public donations for the public and targeted donations for specific objects, and public donations are mainly regulated. First, on the basis of the current relevant regulations, appropriately expand the scope of the subject of public fundraising, and clarify that charitable organizations should be qualified for public fundraising; A charitable organization that has been legally registered or recognized for two years may apply for the qualification of public fundraising. If its internal governance structure is sound and its operation is standardized, the civil affairs department shall issue a qualification certificate for public fundraising; Foundations and social organizations that are allowed to make public donations from the date of registration according to laws and administrative regulations shall be directly issued with the Qualification Certificate for Public Donation by the civil affairs department (Article 23).
The second is to clarify the ways and requirements of public fundraising. Charitable organizations that set up donation boxes in public places, hold charity performances, charity competitions and charity parties to carry out public fund-raising shall enter the area under the jurisdiction of the civil affairs department of their place of registration, but the donation behavior of donors is not subject to geographical restrictions; If a charitable organization conducts public fundraising through the Internet, it shall publish fundraising information on the charity information platform unified or designated by the civil affairs department, and may also publish fundraising information on its website at the same time (Article 24).
Third, it is clear that targeted offering should be carried out within the scope of specific targets such as promoters, board members and members, and public offering should not be adopted or disguised (Articles 22 and 25). In addition, it also stipulates that donors should fulfill their donation obligations in accordance with the donation agreement.
If the donor publicly promises to donate, or donates property to charitable activities such as poverty alleviation, poverty relief and disaster relief, and signs a written donation agreement, if the property is not delivered within the time limit, the charitable organization and other grantees may demand delivery (Article 41). 4。
About Charitable Trust Charitable trust belongs to charitable trust, which refers to the act that the principal entrusts his property to the trustee according to law for charitable purposes, and the trustee manages and disposes in the name of the trustee according to the wishes of the principal. The chapter of charitable trust mainly makes the following provisions: First, it clarifies goodwill.
2. How to correctly interpret the Charity Law of the People's Republic of China?
As far as China's present situation is concerned, the self-discipline mechanism of charitable organizations in China is not perfect, the raising and use of funds are not transparent enough, a few organizations tend to be commercialized and profitable, and the post-event supervision is not in place and the social supervision mechanism is not perfect.
In terms of meaning:
For recipients: help recipients tide over difficulties, feel warm, safeguard legitimate rights and interests, improve people's living standards and enjoy the fruits of economic prosperity.
For charitable parties: it is conducive to enhancing their legal concept and integrity awareness, guiding and standardizing their charitable behavior, doing good according to law and safeguarding their legitimate rights and interests; It is conducive to improving people's moral quality, enhancing people's sense of charity and social responsibility, and mobilizing people's enthusiasm for participating in charity.
To society: it is conducive to the formation of a social atmosphere of enthusiastic charity and caring for others, and to maintaining social fairness, justice, harmony and stability.
3. What is the * * * purchase service in the common sense of charity law?
* * * Purchasing services is a new way for * * * to provide public services.
Generally speaking, * * * purchasing services means * * * transferring the public services originally provided by itself to social organizations, enterprises and institutions through public bidding, directional entrustment and invitation to bid. In order to improve the quality of public services and the efficiency of the use of financial funds, improve the social governance structure and meet the diversified and personalized needs of the public. Since the late 1970s, Britain, the United States, Australia, Japan and other developed countries have gradually regarded * * * purchasing public * * services as an important link in the practical framework of * * * reform, and achieved great results, which not only met the public's needs, but also improved the efficiency of * * *.
With the acceleration of service-oriented construction and the continuous improvement of public finance system, China has also begun to vigorously promote the purchase of public services by * * *. 20 13 the State Council issued the Guiding Opinions of the General Office of the State Council on * * * purchasing services from social forces, requiring that some public services provided by * * directly to the public should be undertaken by qualified social forces according to certain formulas and procedures.
* * * The purchase of services is closely related to the development of charity. * * * Some public service functions such as caring for the elderly and the disabled, which were originally undertaken by * * *, can be entrusted to charitable organizations, which can not only improve the efficiency and accuracy of services, but also solve the problems of insufficient funds for the development of charitable organizations and promote the standardized development of charitable services.
4. What is the constitutional basis of charity law?
According to the constitution
As the first charity law in China, this law will be implemented on September 6, 20 1 year, opening an era of "goodness" in China according to law.
The law is divided into 12 and 1 12, which clearly defines charitable activities, and at the same time provides for regulating the establishment and operation of charitable organizations, the source and use of charitable property, the development of charitable services, and the promotion of charitable undertakings.
According to this law, a charitable organization refers to a non-profit organization that is established according to law, conforms to the provisions of this law, and aims to carry out charitable activities for the public. Charitable organizations can take the form of foundations, social organizations and social service institutions.
In terms of the code of conduct and internal governance of charitable organizations, the law stipulates that charitable organizations should implement the unified national accounting system, conduct accounting according to law, establish and improve the accounting supervision system, and accept the supervision and management of relevant departments.
At the same time, the Charity Law highlights the information disclosure obligation of charitable organizations. According to the law, charitable organizations with public fundraising qualifications should regularly disclose their fundraising and the implementation of charitable projects to the public. "If the period of public fundraising exceeds six months, the fundraising shall be made public at least once every three months, and the fundraising shall be fully disclosed within three months after the end of public fundraising activities.
5. How to understand the legislative purpose of charity law?
Article 1 of the Charity Law makes it clear at the beginning that the legislative purpose of the charity law is to "develop charity, promote charity culture, standardize charity activities, protect the legitimate rights and interests of charitable organizations, donors, volunteers, beneficiaries and other participants, promote social progress and enjoy the fruits of development".
Since the reform and opening up, especially since the 1990s, China's philanthropy has been constantly reborn and developed. However, compared with the demand of the whole society for charity and the growing potential with the national economic development, charity has fallen behind in general. On the one hand, the public's awareness of modern charity is limited, the number and scale of charitable organizations are limited, and the ability to mobilize charitable resources is weak, so the institutional environment supporting the development of charity still faces many obstacles; On the other hand, the attention of the whole society to charity continues to increase, and the public's enthusiasm for participating in charity continues to rise. The country needs to make full use of charity to better promote social harmony and civilization progress. The statutory social security system also needs the help and organic integration of social forces and non-governmental charities, while social wealth is accumulating at a high speed, and more and more people can help others and are willing to give back to society.
All these show that it is necessary to construct a regulatory environment conducive to the development of charity through legislation, so as to promote the healthy and sustainable development of charity. Therefore, the primary purpose of charity legislation is to promote the development of charity.
First, promoting charity culture constitutes the ideological and moral basis for the development of charity, and it is also an effective measure to create a social atmosphere conducive to the development of charity and lead members of society to do good. Articles 88 and 9 1 of Charity Law are specific provisions that should be adopted to promote charity culture and form charity atmosphere.
Second, the development of charity must standardize charitable activities. Only by providing a clear legal basis for charitable activities can we avoid a mixture of good and evil people, prevent criminals from doing illegal things in the name of charity, and protect legitimate charitable activities with a healthy development environment. Therefore, it is the only way to develop philanthropy to bring charitable activities into an orderly legal track.
Charity Law consists of 12 chapter * *112, which is a comprehensive regulation of charity activities and related activities. It can not only effectively protect legitimate charitable activities, but also regulate misconduct in the field of charity. The third is to protect the legitimate rights and interests of charitable organizations, donors, volunteers, beneficiaries and other participants, and effectively relieve these participants' worries.
In contemporary society, charity is not only a moral social construction, but also a social undertaking under the background of developed social division of labor. It needs the promotion of charitable organizations and the extensive participation of donors, volunteers and beneficiaries. If the legitimate rights and interests of these participants are not effectively guaranteed, charity will lose its organizational support, human, material and financial support, and will also lose its mass base.
Therefore, charity law must provide due legal protection for these subjects who participate in charity. The ultimate goal of formulating charity law is to promote social progress and realize the sharing of development achievements.
On the one hand, the development of philanthropy is a useful force to promote social progress and an important aspect of social civilization; On the other hand, letting all people enjoy the fruits of development is a legitimate requirement of modern society and an objective sign of civilization and progress. Charity is an important way for everyone to enjoy the fruits of development.
6. How to correctly interpret the Charity Law of the People's Republic of China?
As far as China's present situation is concerned, the self-discipline mechanism of charitable organizations in China is not perfect, the raising and use of funds are not transparent enough, a few organizations tend to be commercialized and profitable, and the post-event supervision is not in place and the social supervision mechanism is not perfect.
In terms of significance: for the recipients, help them tide over the difficulties, feel warm, safeguard their legitimate rights and interests, improve people's living standards and enjoy the fruits of economic prosperity. For charitable parties: it is conducive to enhancing their legal concept and integrity awareness, guiding and standardizing their charitable behavior, doing good according to law and safeguarding their legitimate rights and interests; It is conducive to improving people's moral quality, enhancing people's sense of charity and social responsibility, and mobilizing people's charity enthusiasm. It is conducive to the formation of a caring social atmosphere and the maintenance of social fairness, justice, harmony and stability.
7. What is the constitutional basis of charity law?
According to the constitution
As the first charity law in China, this law will be implemented on September 6, 20 1 year, opening an era of "goodness" in China according to law.
The law is divided into 12 and 1 12, which clearly defines charitable activities, and at the same time provides for regulating the establishment and operation of charitable organizations, the source and use of charitable property, the development of charitable services, and the promotion of charitable undertakings.
According to this law, a charitable organization refers to a non-profit organization that is established according to law, conforms to the provisions of this law, and aims to carry out charitable activities for the public. Charitable organizations can take the form of foundations, social organizations and social service institutions.
In terms of the code of conduct and internal governance of charitable organizations, the law stipulates that charitable organizations should implement the unified national accounting system, conduct accounting according to law, establish and improve the accounting supervision system, and accept the supervision and management of relevant departments.
At the same time, the Charity Law highlights and strengthens the information disclosure obligation of charitable organizations. According to the law, charitable organizations with public fundraising qualifications should regularly disclose their fundraising and the implementation of charitable projects to the public. "If the period of public fundraising exceeds six months, the fundraising shall be made public at least once every three months, and the fundraising shall be fully disclosed within three months after the end of public fundraising activities.
8. What are the contents of Article 99 of the Charity Law of the People's Republic of China?
The main content of Article 99 of the Charity Law of the People's Republic of China is: In any of the following circumstances, the civil affairs department shall give a warning and order it to make corrections within a time limit; If it fails to make corrections within the time limit, it shall be ordered to stop its activities within a time limit and carry out rectification: (1) Violating the provisions of Article 14 of this Law and causing losses to charitable property; (2) investing in property that cannot be used for investment; (3) changing the use of donated property without authorization; (4) The standards for annual expenditure or management expenses of charitable activities violate the provisions of Article 60 of this Law; (5) Failing to fulfill the obligation of information disclosure according to law; (six) failing to submit the annual work report, financial accounting report or put the fundraising plan on record; (7) divulging the personal privacy of donors, volunteers and beneficiaries, as well as information such as names, names, residences, communication methods, etc. that donors and trustees of charitable trusts do not agree to disclose.
Charitable organizations that disclose state secrets or business secrets in violation of this law shall be punished in accordance with the provisions of relevant laws. If a charitable organization has the circumstances specified in the preceding two paragraphs, and the circumstances specified in the preceding paragraph reappear within one year after being dealt with according to law, or there are other serious circumstances, the civil affairs department shall revoke its registration certificate and make an announcement.
9. How does charity law stipulate charity activities?
Article 3 of the Charity Law stipulates that charity activities refer to public welfare activities voluntarily carried out by natural persons, legal persons and other organizations by donating property or providing services.
It includes the following elements: first, charity activities are public welfare activities, which is the essential attribute of charity? The law emphasizes that only activities based on public interests rather than private interests can meet the essence and purpose of charity. Secondly, charitable activities should be carried out voluntarily.
As one of the four principles stipulated in Article 4 of the Charity Law, voluntariness first appeared in this article, which is embodied in Article 32 and Articles 10 1 of the Law. Finally, the subjects of charitable activities include natural persons, legal persons and other organizations.
Here, not only charitable organizations established according to law can carry out charitable activities, but anyone and any organization voluntarily carry out charitable activities for the purpose of charity are all charitable activities. In line with this, this law includes "urban and rural community organizations and units can carry out mass mutual aid activities within their communities and units" and "organizations other than charitable organizations can carry out charitable activities within their capabilities" as supplementary provisions, which are attached to this law.
Article 3 of the Charity Law also stipulates the specific scope of charitable activities, including: (1) helping the poor. This is the focus of charitable activities encouraged by the state at present, and Article 84 of the Charity Law defines the direction for such charitable activities.
(2) Helping the elderly, saving orphans, respecting the elderly, helping the disabled and giving special care to them. By advocating such activities, a good social atmosphere is formed.
(3) Rescue the losses caused by natural disasters, accidents and public health emergencies. This is to help those unfortunate people who have suffered from natural and man-made disasters to make up for the failure of * * * and the market. It is not only a particularly beautiful place in China's past charity practice, but also the practice of charity circles all over the world.
(4) Promote the development of education, science, culture, health and sports. With the improvement of China's statutory social security system, philanthropy will expand to these broad areas related to public interests on a large scale in the future.
(5) Prevention and control of pollution and other public hazards. Protecting and improving the ecological environment is a new field of charitable activities in China, and it also belongs to the public interest. It is a great progress to bring it into the scope of adjustment of charity law.
(6) Other public welfare activities carried out in accordance with this Law. In fact, this is an all-encompassing clause and an open clause. It can be understood that other public welfare activities that do not belong to the above five categories can be included in the adjustment scope of the charity legal system, leaving enough space for new charity fields that may appear in the future.