美国低收益有限责任公司立法介评——兼论中国非公募基金会制度之完善
发布时间：2019-03-30 14:06
【摘要】：作为促进私人基金会慈善公益之最新立法尝试,美国低收益有限责任公司法案在设立要求、运行、投资结构以及税收等方面特质明显。该法将促使美国私人基金发挥更大慈善效应,为营利与非营利组织实现社会公益目标提供一种创新的杂合组织形式。这对促进我国非公募基金会的发展及其立法完善具有积极的借鉴意义。
[Abstract]:As the latest legislative attempt to promote philanthropy in private foundations, the low-income LLC Act is characterized by requirements, operations, investment structures and taxes. The law will promote private funds in the United States to exert a greater philanthropic effect and provide an innovative hybrid organization form for profit-making and non-profit organizations to achieve social welfare goals. This can be used for reference to promote the development of non-public fund and improve its legislation.
【作者单位】： 上海财经大学法学院;
【分类号】：D971.2;D922.1
，
本文编号：2450153
[Abstract]:As the latest legislative attempt to promote philanthropy in private foundations, the low-income LLC Act is characterized by requirements, operations, investment structures and taxes. The law will promote private funds in the United States to exert a greater philanthropic effect and provide an innovative hybrid organization form for profit-making and non-profit organizations to achieve social welfare goals. This can be used for reference to promote the development of non-public fund and improve its legislation.
【作者单位】： 上海财经大学法学院;
【分类号】：D971.2;D922.1
，
本文编号：2450153
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