慈善组织认定中的基本法律问题

2016年3月公布的《慈善法》最终确立了慈善组织认定制.慈善组织认定是由认定机关对组织的慈善属性做出肯定的行政确认行为.已认定的慈善组织具有特定的法律地位,包括享有冠名权、公益捐赠票据申领权、公益性捐赠税前扣除资格确认权、公开募捐资格申请权等.慈善组织认定的申请主体是非营利组织,不限于在民政部门登记的社会组织.民政部门应该建立慈善组织认定委员会进行"慈善属性"的事实判断.慈善组织的认定标准包括具备法人资格、以慈善活动为宗旨、满足慈善活动支出和管理费用标准、不以营利为目的等.目前,慈善组织认定的法律规定仍有不足之处,需要在实践中进一步补充和细化.

Main Issues on Charities Affirmation

The system of charities affirmation was established in Charity Law in 2016.Charities affirmation is administrative confirmation in nature.Affirmed charities have the rights of identification, application for donation invoice, qualification approval of the pre-tax deduction pro bono donations,and application for public charity fundraising.All NPOs can apply for charities affirmation.The charity committee should be created to discern charity nature of the appliers.The affirmation standards of charities require that the appliers be a corporation, aim at charity, and fulfill the requirements of expense and administrative fee, with no purpose of profit return.At present, the law on charities affirmation still has deficiencies and needs supplementing in practice.