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非公募慈善基金会的资金来源，应通过管理办法所规定的合法渠道募集，不得公开募集资金。基金会作为非盈利组织，资金应严格按照法律法规规定的比例支配，不得作为非法敛财牟利的工具；《基金会管理办法》鼓励基金会募集资金，从事公益活动，形成自身资金运行的良性循环机制。

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