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以往，基金会被归入社团法人。但是基金会不是以人为基础，而是以财产为基础设立的组织，这与社团由会员组成的基本特点有着本质差异。慈善基金会（philanthropic foundations）,以私人财富用于公共事业的合法社会组织。慈善捐赠自古就有，基金会形式于 20 世纪在美国兴起。

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