The Problem Of Law On Charitable Donation During Public Emergency

The Country is setting up and perfecting the legal system of handing emergencies. The law of handing emergencies is mainly to regulate the relation of the country and the society. However, up to now, the system still has defect which is only concerned about improving legislation of institutionalizing national power, and ignore to make the power of society conform to legal norms. The actual conditions of society, take the case of Wenchuan earthquake, we found the power of the community can not form into a joint force in the face of crisis and release in orderly. Therefore, it is important that a profound understanding of the legal acts of charitable donation which contains the law features of community and public benefit in theory and regulating the conduct of subjects in the charitable donation in strictly.Wenchuan earthquake is a public emergency. During the incident, Chinese people carry out charitable donation for the victims of disaster. However, there are many problems in the activities such as the strong executive sense of commonweal organizations, deficiency of credibility, the fact of forcing donors to donate, lack of regulatory systems about volunteer, which have seriously hindered the forces of common good.Only by breaking the existing monopoly of commonweal organizations, we can strengthen and regulate the power of our social welfare. Charitable donation is a charity fund-raising activities, which differs from charity and soliciting contribution in the meaning. At the same time, with the development of the theory of public emergency, it has been consensus that China has entered the high-risk period of public emergency in academic circles. Under the new circumstances, the nature of charitable donation has lost the support from the traditional civil law theory, and changes to possess the new characteristics of social law. Therefore, charitable donation appears new legal relationships. Although commonweal organization plays an important role among them, the existing legal systems about it in the registration and management, tax incentives, information disclosure and so on are obviously deficient.Consideried the practical problems and the drawbacks of system, our country needs to reform and improve the system of charitable donation in regulation of the market access, a clear social responsibility of companies and individuals, improvement of the tax-based incentives, enhancement of the information disclosure, innovation of the methods of the charitable donation.