慈善捐赠人隐私权与公众知情权的冲突与平衡

正目次一、慈善捐赠人隐私权与公众知情权基本界定二、慈善捐赠人隐私权与公众知情权的冲突三、慈善捐赠人隐私权与公众知情权冲突的原因四、慈善捐赠人隐私权与公众知情权冲突的平衡五、保障慈善捐赠人隐私权与公众知情权的立法前瞻一、慈善捐赠人隐私权与公众知情权基本界定(一)慈善捐赠人的隐私权隐私权作为一项受法律保护的权利,是由美国著名法学家沃伦(Warren)和布兰代(Brandeis)于1890年在《论隐私权》(The Right to Privacy)一文中首次提出的。"隐私权是个人在通常情况下决定他的思想观点和情感在多大程度上与别人交流的权利,在     

论刑事被害人的知情权

“刑事被害人知情权”是指因受到犯罪行为侵害而使其人身或财物遭受损害的被害人依法所享有的知悉刑事诉讼中与其自身利益相关信息的权利，而义务机关负有应以合理方式提供信息并加以保障的义务。本文分为三个部分：第一部分是刑事被害人知情权概述；第二部分是我国刑事被害人知情权的保护现状；第三部分是我国刑事被害人知情权保护制度的建构。     

试论我国慈善组织信息公开制度的现状及存在的问题

慈善事业是充满人道关怀的崇高而光荣的事业,是社会文明的重要标志。发展慈善事业必须要使慈善组织健康发展,慈善组织的良性运作是慈善事业得以长足发展的必要条件。然而目前,一方面,我国的慈善组织发展迅速,另一方面,慈善组织缺乏有效的社会监督,信息公开制度不健全,以至于社会上出现了许多慈善丑闻、慈善腐败等问题,如,备受关注的"郭美美事件"。鉴于此,本文首先从慈善组织信息公开制度的概念及必要性入手,分析了我国慈善组织信息公开制度的现状,进而总结出我国慈善组织信息公开制度存在的问题,以期对我国慈善组织信息公开制度的完善有所裨益。     

论政府信息公开与公民知情权的法律保护

2008年5月1日起施行的<政府信息公开条例>以立法的形式确定了政府等行政主体公开法定信息的义务,同时规定了公民知情权的救济方式,是我国公民知情权法律保护制度上的一次重大进步.本文以该条例的颁布为背景,探讨了知情权与政府信息公开的关系,并针对我国公民知情权的法律保护现状及存在的问题进行了分析,指出应从立法方面推进我国政府信息公开制度的建设,以充分保障公民的知情权.     

论行政公开制度下的公民知情权

公民的知情权应该属于公民的基本权利,公民的知情权是公民权利的重要组成部分,受到政府和社会各界的关注。2007年,我国公布了《中华人民共和国信息公开条例》,这是我国出台的第一部保护公民知情权的法规。目前我国公民知情权保护还存在诸多问题,本文通过在我国行政公开制度下公民知情权的现状及其存在的问题,并提出有利的保护措施。     

论公众环境知情权的法律保障

环境知情权是环境信息公开的目的,环境信息公开是环境知情权的前提与保障,只有政府开放其信息,公民才能实现他们获得信息的权利,才能真正的实现公众参与。保障公众环境知情权有其深刻的理论基础,现阶段我国对公民的环境知情权的保护还存在一些薄弱环节,需要从法律制度方面确立对公众环境知情权的保障。     

论我国消费者知情权保护的完善

消费者知情权在消费者权利保护体系中处于基础性的重要地位,对于平衡消费信息不平衡,建立和谐社会具有重要意义。但我国在消费者知情权的保护方面存在立法的滞后性、执法的难操作性以及监督的力度不够等问题,基于现状有必要通过不断完善相关立法、增强执法的可操作性以及加强监督等措施来不断完善消费者知情权的保护,更好的维护广大消费者的权益。     

再论我国慈善组织公信力的法律重塑

公信力是慈善组织生存之基,公益性是慈善组织公信力之源。影响慈善组织公信力的因素既包括法治因素,也包括文化因素、体制因素等。我国慈善法律体系已经形成,内容较为全面完善,关于慈善组织的法律定位也较为明确,法律实施不到位以及官民二重性是制约我国慈善组织公信力提升的主要原因。官民二重性有悖于慈善组织的民间本性,导致慈善组织的独立性、公益性、运作效率降低,导致对慈善组织监管不力,并进而阻碍慈善事业的健康发展。要以理顺政府和慈善组织的关系为核心,进一步加强慈善法治建设,推动我国慈善的现代转型。在慈善法治建设中,信息公开是前提,创新管理是保障,强化监督是抓手,责任落实是关键。     

浅析我国慈善组织法律制度的完善

我国慈善组织法律制度不够完善,缺少良好的法治环境导致慈善组织身份陷入尴尬境地,慈善组织公信力不强,人们捐款积极性不高等。因此,完善我国慈善组织法律制度具有重大意义,对此,我们可以通过降低慈善组织的进入门槛,完善慈善组织监督制度、信息公开制度和税收制度等措施推动我国慈善事业的进一步发展。     

我国慈善组织信息公开法律制度完善研究

正目次一、引言二、我国慈善组织信息公开制度的现状及系统性缺陷三、慈善组织信息公开制度的域外借鉴四、我国慈善组织信息公开制度的完善五、结语一、引言2011年6月20日,郭美美在网上公然炫耀其奢华生活,并称自己是中国红十字会商业总经理而在网络上引起轩然大波。〔1〕随之而来的是慈善组织公信力大幅下滑。〔2〕2011年12月16日,民政部正式向社会发布《公益慈善捐助信息公开指引》(以下简称《指引》)。根据该《指引》,公益慈善类的社会团体、基金会和民办非企业单位以及开展公益慈善捐助活动和实施公益慈善项目时的其他公益性群众团体、公益性非     

Gift aid applies for a passport: Hein Persche v Finanzamt Ludenscheid (C-318/07)

The lack of a common understanding of what a charity is, andthe general refusal of relief for cross-border gifts, can distortthe charitable "market" by favouring local charities over thoseestablished in other countries. Territorial restrictions ontax incentives frequently add to the administrative costs ofgiving to charity, by forcing donors to use local charitiesas conduits for cross-border gifts. They may even dissuade apotential donor from giving at all. All of this may be aboutto change—at least within the EU. We now have the opinionof Advocate General Mengozzi in the Persche case, which concernsthe argument that territorial restrictions on tax incentivesfor charitable giving contravene the provisions of the EU Treatyregarding the free movement of capital.     

An Analysis of China Health Charity Credibility Before and After the 2016 Charity Law of the People’s Republic of China

Due to corruption and limited oversight, philanthropy in China has come under increasing scrutiny by both the Chinese government and public. In particular, corruption has impacted charities, resulting in operational funding declines that have also impacted legitimate charities serving the vulnerable. Hence, an increase in the number of Chinese charities without adequate transparency and needed good governance threatens the health of these organizations and their service groups. In response, the Chinese government enacted the 2016 Charity Law, implemented on September 1, 2016. Yet the impact of this law, if any, is unknown. We therefore conducted a literature review of the academic and gray literature to assess characteristics of the law, its strengths and limitations, and to explore anti-corruption case studies. In addition, we reviewed publicly available secondary data on the transparency status—complete financial information and responsible staff—of Chinese charity organizations and a group of health-related specific charities before and after the Law’s enactment. This included the transparency scores of the top 100 charities and top 30 health-related charities in China. The academic literature we reviewed focused on general governmental corruption and little on charity-related corruption. However, the gray literature reflected a poor view of charities in China due to publicized claims of fund and abuse. Based on our secondary data analysis, we found charity organizations’ transparency shows some variation but as a total continues to score low overall across the top net asset holding charities. Importantly, based on a regression analysis, the transparency scores of Chinese charities did not experience a significant change despite the Charity Law’s enactment. In response, strengthening the Charity Law by enhancing enforcement of financial regulations and implementing systemic good governance measures is needed. Further, efficiency initiatives such as philanthropy de-administration, e-government, and outsourcing monitoring of Chinese charities to external agencies would promote trustworthiness and credibility of Chinese charity organizations now and in the future.

     

Regulating Volunteering: Lessons from the Bingo Halls

This article uses charitable bingo to explore the sociolegal regulation of volunteers. Using case studies of two provincial bingo revitalization initiatives in Canada, I explore how charities and government officials manage the tension between regulating and incentivizing volunteers. I show that bingo revitalization plans in Alberta and Ontario increased surveillance of nonregularized workers and failed to protect charity service users from unpaid labor requirements. Moreover, revitalization initiatives reframe the volunteer role to focus on customer service and explaining how charities benefit the community. The potential for bingo volunteering to promote spaces of mutual aid with players will thus likely decline. I suggest that the allied power of charity and state over unpaid workers is increasing, giving charities better‐protected interests in volunteer labor and changing the tasks that volunteers do. The need for more research exploring the interests of volunteers as regulatory stakeholders in their own right is thus pressing.     

慈善法之滥觞--《慈善法史1532-1827》评介

琼斯教授在《慈善法史1532-1827》一书中试图通过分析慈善法之"滥觞",进而为慈善法的核心内容问题寻求合理的解答。为此他回溯至历史上最早的慈善法,即英国《慈善用益法》,并以该法的立法构造及其司法续造为线索,细致地勾勒出慈善法自滥觞以来近三百年的演进历程。向读者们清晰展现了立法者在制定法中强调以监督为核心的理论逻辑和实践困境,以及大法官在判例法中转而强调以赋权为核心的实践背景和规范构造。本书通过对从监督到赋权的立法演进所做的经验总结,不仅向读者们传递了慈善法应更强调赋权而非监督之观点,且也为我国慈善立法及其完善提供了有益的启示。     

我国慈善基金治理模式立法研究

近年来,我国慈善事业发展迅速,但是立法却相对滞后。从慈善资金治理模式分析框架的四个要素：财产权结构、绩效观察度、公共关联度和资源依赖性来分析,我国现行慈善基金治理模式存在诸如单中心主义行政监管模式目标错位、自治管理规范欠缺、法律救济制度缺乏可操作性和诱致性规范缺失等弊端,因此,必须完善我国的慈善基金治理模式,具体构想如下：一是构建多中心主义的慈善基金法律治理机制,二是实现私法规范与公法规范的有机融合,三是分阶段建立具有公私法交融属性的中国慈善基金治理法律体系。     

Charities and Political Campaigning: The Impact of Risk-Based Regulation

This article examines the effects of the Charity Commission’s implementation of risk-based regulation on the political campaigning activities of charities. In doing so, it draws on the findings of a recent empirical study which explored charity representatives’ awareness of relevant law and regulation and their perceptions of the obstacles they faced in their campaigning work. The article begins with a brief exploration of the emergence of risk-based approaches to regulation, followed by consideration of the legal and regulatory requirements for risk management by charities. Moving to its main focus of political campaigning, the article notes the unique legal issues faced by charities in campaigning work. It provides a comparative evaluation of the 2004 and 2008 versions of Charity Commission guidance CC9 on campaigning and political activity by charities (CC9) in terms of their approach to legal compliance, their formulation of the specific risks of campaigning and their approach to the process of risk management itself. In addition, the article considers the relevance to campaigning activity of the Commission’s current plans for an ‘enhanced approach’ to risk in its compliance work. The article concludes by considering the potential impacts on charitable campaigning of both the Commission’s overall approach to campaigning and its perceived risks, and of further entrenchment of risk principles in charity regulation.

Global custody of endowment funds

This article explores the law relating to the global custodianship of funds, notably as managed for endowed charities such as universities and independent schools. Is global custody based on the legal concept of bailment or of trusts? Just how secure are the legal underpinnings of this financial mechanism? The conclusions are that the legal foundations to the concepts of custodianship, and especially on a global level with the appointment of sub-custodians, is surprisingly uncertain and confused in English Law, providing rather less reassurance to charity trustees concerning the security of the financial assets for which they are accountable than they might reasonably have expected.     

Re-appraising the rules for the taxation of income of companies engaged in ‘not-for-profit’ activities in Nigeria

The rules in s 23(1)(c) of Nigeria’s Companies Income Tax Act on the exemption of income of ‘charities’ from tax appear difficult to formulate with precision, and for which reason their application has been challenging. This article contends that s 23(1)(c) is indifferently drafted, that neither of the decisions in which this provision has been applied nor the explanatory circular issued by the revenue authority aids the understanding of the law on this point, and that urgent law reform is needed in this area of the law – and in charity law in general – in Nigeria.     

慈善3.0时代:“互联网+慈善”面临的困境及其破解

慈善3.0时代最大的特点是跨界、协同、众创、共享,是慈善过程的"全民参与"和"共同创造"。当前"互联网+慈善"呈现主体大众年轻化、内容积极多样化、形式互动创新化和效果扩大精准化的特点,但在发展过程中仍存在法律规范不严谨、行业规范过于固化、慈善信息公开透明度不足、社会信任危机等问题,影响着"互联网+慈善"的深入发展。因此,需要在相关法律法规体系、行业自律建设、信息公开制度、道德与技术并行等方面着手予以完善,以促进"互联网+慈善"事业的可持续发展。     

New relaxed regulatory regime for private international charities: the Manx Private Charitable Foundation

The Manx Private Charitable Foundation has become a highly attractivevehicle for private charitable arrangements following on a changein the regulatory legislation in the Isle of Man in 2008, especiallywhere there is no UK inheritance tax or US estate and gift taxissues for donors. In the Isle of Man which has its own unique legal system, since1986 non-local charities have been almost impossible to establish,consequent upon the passing of the Charities Registration Act1986. However, with the adoption of the Charities (Exemption)Regulation 2008 that has now changed. Manx law has followed English law in the past. However, thenew English legislation of 2006 has not been followed. The old‘Pemsel Case’