| Abstract: | The Charity Law is a promotive law with the legislative intent to “develop charity cause”. It adopts the concept of “wide charity”, covering a broad area of philanthropy, including public fundraising, non-cash donation, charitable trust, information disclosure and transparency, and the promotion policies, which show the higher legislation level and high sense of involvement. However, without convergence with tax law, the essential concept of “charity” in The Charity Law may lack substantive legal connotation, pulling the promotive legislation intent into a vacancy or awkward situation called “chicken ribs”. To make The Charity Law enact as a promotion lever to charities, tax law revision is needed to clarify the tax-exemption implication for organizations, who in turn should improve their own cognition of public charity, and meanwhile, the legislative coordination inside the legislation system is necessary. |
