慈善基金会慈善基金会:具有一定组织性的个人、企业或社会团体,无偿的为弱势群体如残疾人等通过各种方式筹集的资金。成立的组织通称慈善机构。我国于2004年通过的《基金会管理条例》中对基金会进行了分类规制。其中最具有法律意义的分类便是:公募基金会和私募基金会的分类。
条例第三条规定:“基金会分为面向公众募捐的基金会(以下简称公募基金会)和不得面向公众募捐的基金会(以下简称非公募基金会)。”可见两者的在定义上的区别在于是否得以向公众开展募捐活动。涉及到非公募基金会特点时,就得将其与公募基金会作一比较。
根据相关行政法规规定,两者在具体法律规则还存在以下差异:一者,起始资金的下限不同。The original fund of a national public foundation shall not be less than RMB 8 million.,The original fund of a local public foundation shall not be less than RMB 4 million.,The original fund of a non-public foundation shall not be less than RMB 2 million.;二者,在治理结构方面,对于理事的资格限制有所不同。
Non-public foundation established with private property,Foundation directors who are closely related to each other,The total number shall not exceed one-third of the total number of directors;Other foundations,Close relatives are not allowed to serve on the board of directors at the same time;三者,对于财产的管理规定不同。
According to regulations
Require
,Publicly raised foundations are used every year to engage in public welfare expenditures stipulated in the charter.,No less than 70% of the total income of the previous year;Non-public foundations are used every year to engage in public welfare expenditures stipulated in the charter.,No less than 8% of the fund balance of the previous year。四者,在信息披露方面,公募基金会负有更重的义务。公募基金会组织募捐活动,应当公布募得资金后拟开展的公益活动和资金的详细使用计划。
在募捐活动持续期间内,应当及时公布募捐活动所取得的收入和用于开展公益活动的成本支出情况。募捐活动结束后,应当公布募捐活动取得的总收入及其使用情况。非公募基金会由于不存在募捐活动,因此也就不负有这方面的信息披露义务。
at present,相关部门予以批准的只有非公募慈善基金会,基金会成立后,运营满两年,符合一定
Require
after,可升级成为公募基金会。那么想要申请慈善、公益基金会需要满足那些条件呢?
- Established for specific public welfare purposes;
- The original fund of a national public foundation shall not be less than RMB 8 million.,The original fund of a local public foundation shall not be less than RMB 4 million.,非公募基金会的原始基金不 低于200万元人民币;The original fund must be the received monetary fund;
- standardized name、Charter、Organizational structure and dedicated staff appropriate to its activities;
- Have a fixed residence;
- Ability to independently bear civil liability。
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