【摘要】：作為促進私人基金會慈善公益之最新立法嘗試,美國低收益有限責任公司法案在設立要求、運行、投資結構以及稅收等方面特質明顯。該法將促使美國私人基金發(fā)揮更大慈善效應,為營利與非營利組織實現(xiàn)社會公益目標提供一種創(chuàng)新的雜合組織形式。這對促進我國非公募基金會的發(fā)展及其立法完善具有積極的借鑒意義。
[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.
【作者單位】： 上海財經(jīng)大學法學院;
【分類號】：D971.2;D922.1
，

本文編號：2450153