首部慈善法终通过 开启依法行善时代

　　2016年3月9日，《中华人民共和国慈善法(草案)》提请十二届全国人大四次会议审议。3月16日，《中华人民共和国慈善法》已由中华人民共和国第十二届全国人民代表大会第四次会议通过，自2016年9月1日起施行。作为中国首部《慈善法》经过两次审议，多处修改，如今终获通过，《慈善法》将成为规范我国慈善事业的第一部基础性和综合性法律，具有里程碑意义。

　　这部《慈善法》主要包括总则、慈善组织、慈善募捐、慈善捐赠、慈善信托、慈善财产、慈善服务、信息公开、促进措施、监督管理、法律责任和附则12章节的内容，共有法律条文112条。

　　一、我国《慈善法》的立法过程

　　在了解慈善法的主要内容之前，我们现在了解一下这部法律的立法过程，作为一部酝酿了十年之久的法律，我国这部《慈善法》的立法进程显得格外缓慢，其中到底经历了哪些阶段?遇到了哪些阻碍?下面一起来看看：

　　1、立法建议阶段。我国的慈善立法工作开始于2005年。由民政部向全国人大和国务院法制办公室提出起草慈善法的立法建议。

　　2、纳入立法规划。2007年8月22日，民政部有关负责人在国务院新闻发布会上透露，慈善法已经纳入人大立法计划。慈善法相关法律在经过民政部审议通过后，将报请国务院审议，并由国务院提交全国人大审议通过。此后，2008年，慈善法列入十一届全国人大常委会立法规划第一类项目。

　　3、慈善法草案初步成形。2010年7月29日，国务院法制办有关负责人表示，慈善法草案已经初步成形，草案共分为9章，对包括慈善组织、信托、境外慈善组织在华活动管理等方面均作出规定。2013年，慈善立法再次被列入十一届全国人大常委会立法规划第一类项目。

　　4、首次提请全国人大常委会审议。2015年10月30日，慈善法(草案)首次提请全国人大常委会审议。草案对慈善活动的界定采用“大慈善”的概念，明确除了扶贫济困救灾外，促进教育、科学、文化、卫生、体育、环境保护等事业及“符合社会公共利益的其他活动”都属于慈善。同时，草案还对募捐主体、网络募捐是否合法以及募捐诈骗预防等内容予以明确规定。

　　5、二审稿提交全国人大常委会分组审议。2015年12月23日，十二届全国人大常委会第十八次会议对慈善法草案二审稿进行了分组审议。部分委员和全国人大代表建议，增加对信息公开方式的规定，对公开渠道、公开时间作出约束性规定。此外，有常委会委员提出，对开展慈善活动的年度支出比例和管理成本等应有明确标准。

　　6、第十二届全国人大四次会议通过实施。2016年1月11日，《慈善法(草案)二次审议稿》被修改完善后形成的二审修改稿向社会公开征求意见。2016年3月9日，《慈善法(草案)》提请第十二届全国人大四次会议审议。2016年3月16日，《中华人民共和国慈善法》由中华人民共和国第十二届全国人民代表大会第四次会议通过，自2016年9月1日起施行。

　　通过以上对《慈善法》十年立法过程的总结，我们应当明白这部法律的来之不易。由于我国慈善事业处于初级发展阶段，需要政府加大支持引导力度，慈善组织加强自身建设，行业建立自律机制，全社会形成扶持慈善事业健康发展的良好氛围，急需法制保障。现在，《慈善法》的问世，将开启中国依法行善的时代。

　　二、《慈善法》热点关注问题

　　当然，对于一部新法的诞生，更多人最想了解的还是，这部新法对于自身的生活将会产生哪些影响?那么，下面我们就来说说《慈善法》中与你我有关那些条文规定吧。

　　1、什么是慈善活动?

　　根据《慈善法》第三条的规定，慈善活动，是指自然人、法人或者其他组织以捐赠财产或者提供志愿服务等方式，自愿开展的下列非营利活动：

　　(一)扶贫济困、扶助老幼病残等困难群体;

　　(二)救助自然灾害等突发事件造成的损害;

　　(三)促进教育、科学、文化、卫生、体育等事业的发展;

　　(四)防治污染和其他公害，保护和改善环境;

　　(五)符合社会公共利益的其他活动。

　　2、什么是慈善组织?捐钱必须经过慈善组织吗?

　　根据《慈善法》第八条及第九条的规定，慈善组织，是指依法登记，以开展慈善活动为宗旨的非营利组织。慈善组织应当符合下列条件：

　　(一)以开展慈善活动为宗旨;

　　(二)不以营利为目的;

　　(三)有自己的名称和住所;

　　(四)有组织章程;

　　(五)有必要的财产;

　　(六)有符合条件的组织机构和负责人;

　　(七)法律、行政法规规定的其他条件。

　　根据《慈善法》第三十八条的规定，捐赠人可以通过慈善组织捐赠，也可以直接向受益人捐赠。

　　全国人大代表、辽宁省慈善总会副会长张铁汉：因为自然人、法人和其他组织捐赠财产用于慈善活动的，依法享受国家税收优惠;同时受益人接受慈善捐赠或者慈善服务，也依法享受税收优惠。一般情况下，大额捐赠要通过慈善组织进行，以便享受国家税收优惠政策，如果不经由慈善组织进行捐赠，无法享受税收优惠。小额捐赠如果捐赠人没有享受税收优惠政策的要求，可以不通过慈善组织，直接向受益人捐赠。

　　3、什么是慈善募捐?谁可以发起慈善募捐?

　　根据《慈善法》第二十五条的规定，慈善募捐，是指符合条件的慈善组织基于慈善宗旨募集财产的活动。慈善募捐，包括面向社会公众的公开募捐和面向特定对象的非公开募捐。

　　个人没有资格组织募捐，进行慈善募捐的必须是在民政部登记的，如慈善总会、红十字会、各类基金会、公益组织等。

　　十二届全国人大四次会议秘书处法案组副组长阚珂认为，这部法律立法原意是个人不能直接从事募捐。因为个人募捐不透明，对财产怎么使用没有约束，募来的财产与个人的财产难以划清，不便于监督管理。

　　4、什么是慈善捐赠?

　　根据《慈善法》第三十七条及三十八条的规定，慈善捐赠，是指自然人、法人或者其他组织基于慈善目的，自愿、无偿赠与财产的活动。

　　捐赠人可以通过慈善组织捐赠，也可以直接向受益人捐赠。捐赠人捐赠的财产应当是其有权处分的合法财产。慈善捐赠财产包括资金、实物、有价证券、股权、知识产权收益等有形或者无形财产。

　　5、个人能不能向社会求助?

　　根据《慈善法》第三十一条及第三十六条的规定，不具有公开募捐资格的组织或者个人，不得采取公开募捐方式开展公开募捐，但可以与有公开募捐资格的慈善组织合作开展公开募捐，募得款物由具有公开募捐资格的慈善组织管理。禁止任何组织或者个人假冒慈善名义骗取财产。

　　个人求助，不是慈善募捐。两者的区别在于，个人求助是在有限的范围里解决个人问题，而慈善法草案规定的慈善募捐，是指慈善组织基于慈善宗旨募集财产的活动。

　　乐善好施、互助友爱是我国的传统美德，如果把个人向朋友求助的行为也纳入法律规制，不仅无从监管，而且会限制民间求助和援助。需要注意的是，求助的真实性需要公民自行判断。

　　实践中往往会出现需要救助的人得不到充分救助，或者募集的善款超出求助者实际需要的情况。由此而引发的“爱心官司”也不罕见。按照慈善法草案，面对求助的公民，媒体可以与具有公开募捐资格的慈善组织进行合作，募得款物由慈善组织管理。而陷入困境的公民，最好是向慈善组织求助。

On March 9, 2016, the charity law of the people's Republic of China (Draft) was submitted to the fourth session of the 12th National People's Congress for deliberation. On March 16, the charity law of the people's Republic of China was adopted at the fourth session of the 12th National People's Congress of the people's Republic of China and came into force on September 1, 2016. As China's first charity law, it has been reviewed twice and amended in many places. Now it has been finally adopted. The charity law will become the first basic and comprehensive law to regulate China's philanthropy, which is of milestone significance.

The charity law mainly includes 12 chapters of general provisions, charitable organizations, charitable fundraising, charitable donations, charitable trusts, charitable property, charitable services, information disclosure, promotion measures, supervision and management, legal responsibilities and supplementary provisions, with a total of 112 legal provisions.

1、 The legislative process of China's charity law

Before understanding the main contents of the charity law, we now know the legislative process of this law. As a law that has been brewing for ten years, the legislative process of China's charity law seems particularly slow. What stages have it gone through? What obstacles have been encountered? Let's take a look:

1. Legislative proposal stage. China's charity legislation began in 2005. The Ministry of Civil Affairs shall put forward legislative suggestions on drafting the charity law to the National People's Congress and the Legislative Office of the State Council.

2. Incorporated into legislative planning. On August 22, 2007, the relevant person in charge of the Ministry of Civil Affairs disclosed at the press conference of the State Council that the charity law has been incorporated into the legislative plan of the National People's Congress. After being deliberated and adopted by the Ministry of civil affairs, the relevant laws of the charity law will be submitted to the State Council for deliberation and submitted by the State Council to the National People's Congress for deliberation and adoption. Since then, in 2008, the charity law was included in the first category of projects in the legislative plan of the Standing Committee of the Eleventh National People's Congress.

3. The draft charity law has taken shape. On July 29, 2010, the person in charge of the Legislative Affairs Office of the State Council said that the draft charity law has been preliminarily formed. The draft is divided into nine chapters, which provides for the management of charitable organizations, trusts and overseas charitable organizations in China. In 2013, charity legislation was again included in the first category of the legislative planning of the Standing Committee of the Eleventh National People's Congress.

4. For the first time, it was submitted to the Standing Committee of the National People's Congress for deliberation. On October 30, 2015, the charity law (Draft) was first submitted to the Standing Committee of the National People's Congress for deliberation. The definition of charitable activities in the draft adopts the concept of "great charity", which makes it clear that in addition to poverty alleviation and disaster relief, the promotion of education, science, culture, health, sports, environmental protection and "other activities in line with social and public interests" belong to charity. At the same time, the draft also clearly stipulates the subject of fund-raising, whether online fund-raising is legal and the prevention of fund-raising fraud.

5. The second draft was submitted to the Standing Committee of the National People's Congress for group deliberation. On December 23, 2015, the 18th meeting of the Standing Committee of the 12th National People's Congress conducted group deliberation on the second review draft of the charity law. Some members and deputies to the National People's Congress proposed to add provisions on the way of information disclosure and make binding provisions on the channels and time of disclosure. In addition, some members of the Standing Committee proposed that there should be clear standards for the annual expenditure proportion and management cost of charitable activities.

6. Adopted and implemented at the fourth session of the 12th National People's Congress. On January 11, 2016, the revised draft of the second review of the charity law (Draft) was revised and improved to solicit opinions from the public. On March 9, 2016, the charity law (Draft) was submitted to the fourth session of the 12th National People's Congress for deliberation. On March 16, 2016, the charity law of the people's Republic of China was adopted at the fourth session of the 12th National People's Congress of the people's Republic of China and shall enter into force as of September 1, 2016.

Through the above summary of the ten-year legislative process of the charity law, we should understand that this law has not come easily. As China's philanthropy is in the primary development stage, the government needs to increase support and guidance, charitable organizations strengthen their own construction, the industry establishes a self-discipline mechanism, and the whole society forms a good atmosphere to support the healthy development of philanthropy, which is in urgent need of legal guarantee. Now, the publication of the charity law will open an era for China to do good according to law.

2、 Hot issues of charity law

Of course, for the birth of a new law, what more people want to know most is what impact this new law will have on their own lives? Well, let's talk about the provisions related to you and me in the charity law.

1. What is charity?

According to Article 3 of the charity law, charitable activities refer to the following non-profit activities voluntarily carried out by natural persons, legal persons or other organizations by means of donating property or providing voluntary services:

(1) Helping the poor, the old, the young, the sick and the disabled and other disadvantaged groups;

(2) Rescue the damage caused by emergencies such as natural disasters;

(3) Promote the development of education, science, culture, health, sports and other undertakings;

(4) Prevent and control pollution and other public hazards, protect and improve the environment;

(5) Other activities in line with social and public interests.

2. What is a charity? Do donations have to go through charitable organizations?

According to the provisions of Articles 8 and 9 of the charity law, charitable organizations refer to non-profit organizations registered according to law with the purpose of carrying out charitable activities. A charitable organization shall meet the following conditions:

(1) The purpose is to carry out charitable activities;

(2) Not for profit;

(3) Having its own name and domicile;

(4) Having articles of Association;

(5) Necessary property;

(6) Having qualified organizations and principals;

(7) Other conditions stipulated by laws and administrative regulations.

According to Article 38 of the charity law, donors can donate through charitable organizations or directly to beneficiaries.

Zhang Tiehan, deputy to the National People's Congress and vice president of Liaoning Charity Federation: if natural persons, legal persons and other organizations donate property for charity activities, they shall enjoy the state tax preference according to law; At the same time, beneficiaries who accept charitable donations or charitable services also enjoy tax incentives according to law. Generally, large donations should be made through charitable organizations in order to enjoy the national preferential tax policies. If they are not donated through charitable organizations, they cannot enjoy the preferential tax policies. If the donor does not enjoy the requirements of preferential tax policies, he can donate directly to the beneficiary without going through a charitable organization.

3. What is charity fundraising? Who can raise money for charity?

According to Article 25 of the charity law, charitable donation refers to the activities of qualified charitable organizations to raise property based on the purpose of charity. Charitable fund-raising includes public fund-raising for the public and non-public fund-raising for specific objects.

Individuals are not qualified to organize fund-raising. Those who conduct charitable fund-raising must be registered with the Ministry of civil affairs, such as Charity Federation, Red Cross Society, various foundations, public welfare organizations, etc.

Kan Ke, deputy head of the bill group of the Secretariat of the fourth session of the 12th National People's Congress, believes that the original intention of this law is that individuals cannot directly engage in fund-raising. Because the personal fund-raising is not transparent and there is no restriction on how to use the property, it is difficult to distinguish the raised property from the personal property, which is not convenient for supervision and management.

4. What is charitable donation?

According to articles 37 and 38 of the charity law, charitable donation refers to the voluntary and gratuitous donation of property by natural persons, legal persons or other organizations for charitable purposes.

Donors can donate through charitable organizations or directly to beneficiaries. The property donated by the donor shall be the lawful property that he has the right to dispose of. Charitable donation property includes tangible or intangible property such as funds, in kind, marketable securities, equity, intellectual property income, etc.

5. Can individuals turn to society for help?

According to the provisions of Articles 31 and 36 of the charity law, organizations or individuals without public fund-raising qualification shall not carry out public fund-raising by means of public fund-raising, but may cooperate with charitable organizations with public fund-raising qualification to carry out public fund-raising, and the funds and materials raised shall be managed by charitable organizations with public fund-raising qualification. It is prohibited for any organization or individual to defraud property in the name of charity.

Personal help, not charity. The difference between the two is that individual help seeking is to solve personal problems in a limited scope, and charitable donation stipulated in the draft charity law refers to the activities of charitable organizations to raise property based on the purpose of charity.

Charity, mutual assistance and fraternity are China's traditional virtues. If the behavior of individuals asking for help from friends is also included in the legal regulation, it will not only have no supervision, but also restrict private help and assistance. It should be noted that the authenticity of help seeking needs citizens' own judgment.

In practice, it often happens that people in need of assistance do not get sufficient assistance, or the amount of money raised exceeds the actual needs of the helpers. The resulting "love lawsuit" is not rare. According to the draft charity law, in the face of citizens seeking help, the media can cooperate with charitable organizations qualified for public fund-raising, and the money and goods raised shall be managed by charitable organizations. Citizens in trouble had better turn to charitable organizations for help.