科普贴 ｜ 社会组织、公益慈善领域常见的16个名词
<div class="wx_rich_media_content" id="jsWxContainer"><p style="text-align: center;"><span class="wxart_image" wx-style="display:inline-block;"></span></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px; font-size: 16px;"><span style="font-family: PingFangSC-light;font-size: 15px;"></span><br></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px; font-size: 16px;"><span style="font-family: PingFangSC-light;font-size: 15px;">社会公共机构领域，有很多名词出现在相关法律，行政法规、部门规章以及政策中，不同的概念在政府文件中也交叉使用。“琳琅满目”的概念，让众多从事社会组织工作人员晕头转向，也让公众对社会组织产生错误认识。为了明晰社会组织、公益慈善领域的相关概念，笔者将16个常见名词进行梳理，供大家参考。</span></p><section style="box-sizing: border-box;font-size: 16px;"><section style="line-height: 1.75;padding-right: 8px;padding-left: 8px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="height: auto;box-sizing: border-box;margin-left: 8px;margin-right: 8px;"><section style="display: flex;flex-flow: row nowrap;margin: 10px 0%;box-sizing: border-box;"><section style="display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;margin-right: 20px;box-sizing: border-box;"><section style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">1. 社会组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;" powered-by="xiumi.us"><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">社会组织是当前官方的称谓，社会组织并不是指代所有社会相关的组织</span><span style="font-size: 14px;"><em><span style="font-family: PingFangSC-light;box-sizing: border-box;">（记得有一次去民政部政策研讨会，讨论某个部门规章，当时一位高校教授发言的时候说“社会组织”是除了企业、政府之外的组织）</span></em></span><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">，根据中央的相关政策，社会组织是指在民政部以及各级民政部门登记注册的基金会、社会服务机构（民办非企业单位）、社会团体。</span></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><span style="font-family: PingFangSC-light;font-size: 15px;"><br></span></p><ul class="list-paddingleft-1"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;" powered-by="xiumi.us"><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p><br></p><section style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px; font-size: 16px;"><section style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><section style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《社会组织评估管理办法》</span></strong></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 本办法所称社会组织是指经各级人民政府民政部门登记注册的社会团体、基金会、民办非企业单位。</span></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><br></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">《关于改革社会组织管理制度促进社会组织健康有序发展的意见》</span></strong></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">一、重要性和紧迫性</span></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">以社会团体、基金会和社会服务机构为主体组成的社会组织，是我国社会主义现代化建设的重要力量。</span></p><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px;"><br></p></section></section></section></section></section></section><p style="margin-right: 16px; margin-bottom: 5px; margin-left: 16px; max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; line-height: 2em; box-sizing: border-box !important;"><br></p><section style="box-sizing: border-box;font-size: 16px;"><section style="margin-right: 8px;margin-left: 8px;height: auto;box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">2. 公益性社会组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">在相关文件中，尤其是税务部门的文件中，会出现的一个词叫“公益性社会组织”，比如具有公益性捐赠税前扣除资格的公益性社会组织。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">公益性社会组织是指具有法人资格，以发展公益事业为宗旨的慈善组织以及其他社会组织，主要组织形式包括社会团体、基金会和社会服务机构（民办非企业单位）。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">总结而言，所谓公益性社会组织，就是从事公益慈善活动的社会组织。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p><br></p><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《中华人民共和国企业所得税法实施条例》</span></strong></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">第五十二条 本条例第五十一条所称公益性社会组织，是指同时符合下列条件的慈善组织以及其他社会组织：（一）依法登记，具有法人资格；（二）以发展公益事业为宗旨，且不以营利为目的；（三）全部资产及其增值为该法人所有；（四）收益和营运结余主要用于符合该法人设立目的的事业；（五）终止后的剩余财产不归属任何个人或者营利组织；六）不经营与其设立目的无关的业务；（七）有健全的财务会计制度；（八）捐赠者不以任何形式参与该法人财产的分配；（九）国务院财政、税务主管部门会同国务院民政部门等登记管理部门规定的其他条件。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="margin-right: 16px; margin-bottom: 5px; margin-left: 16px; max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; line-height: 2em; box-sizing: border-box !important;"><br></p><section style="box-sizing: border-box;font-size: 16px;"><section style="margin-right: 8px;margin-left: 8px;height: auto;box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">3. 民间组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">民间组织，是一种与政府相对应的组织称呼。1998年国务院颁布《民办非企业单位登记管理暂行条例》，并修订《社会团体登记管理条例》，明确界定了民办非企业单位和社会团体的概念，与此同时，民政部原社会团体管理司改为“民间组织管理局”，地方民政部门也新设或者将社会团体管理部门改为“民间组织管理局”、“民间组织管理办”、“民间组织管理股”。民间组织遂成为“社会团体”和“民办非企业单位”的共同上位概念。2000年4月民政部发布《取缔非法民间组织暂行办法》,“民间组织”概念正式用于规章的表述。2016年，民政部民间组织管理局更名为社会组织管理局，“民间组织”被概念内涵更广的“社会组织”概念所替代，民间组织也算是退出历史舞台（但未全退出，至少《取缔非法民间组织暂行办法》没有废止）</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p><br></p><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">《取缔非法民间组织暂行办法》</span></strong></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 </span><span style="font-family: PingFangSC-light;font-size: 15px;">具有下列情形之一的属于非法民间组织：</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">（一）未经批准，擅自开展社会团体筹备活动的；</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">（二）未经登记，擅自以社会团体或者民办非企业单位名义进行活动的；</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">（三）被撤销登记后继续以社会团体或者民办非企业的单位名义进行活动的。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="margin-right: 16px; margin-bottom: 5px; margin-left: 16px; max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; line-height: 2em; box-sizing: border-box !important;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">4. 公益组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">公益组织，是社会当中一种比较普遍的称呼，没有明确的法律政策定义，更多表明的是这家组织是从事慈善活动的，有很多未注册的团体也会称呼自己为公益组织或公益机构。</span><br></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;"><br></span></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">海南省林业厅印发《关于鼓励社会公益组织和志愿者参与国有林场公益林保护建设活动的指导性意见》的通知</span></strong></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">本意见所指社会公益组织是具有合法性、非政府性、非营利性、非党派性、实行自主管理的民间志愿性的社会组织，包括不以盈利为目的的教育机构、科学研究机构、社会公共文化机构、社会公共体育机构、社会公共福利机构等公益性组织。</span></p></section></section></section></section></section></section><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px; font-size: 16px;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">5. 非营利组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">非营利组织是依法登记注册的，从事公益性或者非营利性活动，收入不进行分配的组织。非营利组织包括事业单位、社会团体、基金会、社会服务机构、寺院、教堂、道观以及财政部、税务总局认定的其他非营利组织。需要明确说明的是，非营利组织包括了法人和非法人组织，非营利组织比非营利法人范围更宽。</span><br></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《中华人民共和国企业所得税法实施条例》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第八十四条 企业所得税法第二十六条第（四）项所称符合条件的非营利组织，是指同时符合下列条件的组织：（一）依法履行非营利组织登记手续；（二）从事公益性或者非营利性活动；（三）取得的收入除用于与该组织有关的、合理的支出外，全部用于登记核定或者章程规定的公益性或者非营利性事业；（四）财产及其孳息不用于分配；（五）按照登记核定或者章程规定，该组织注销后的剩余财产用于公益性或者非营利性目的，或者由登记管理机关转赠给与该组织性质、宗旨相同的组织，并向社会公告；（六）投入人对投入该组织的财产不保留或者享有任何财产权利；（七）工作人员工资福利开支控制在规定的比例内，不变相分配该组织的财产。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">前款规定的非营利组织的认定管理办法由国务院财政、税务主管部门会同国务院有关部门制定。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">《财政部、税务总局关于非营利组织免税资格认定管理有关问题的通知》</span></strong></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">一、依据本通知认定的符合条件的非营利组织，必须同时满足以下条件：（一）依照国家有关法律法规设立或登记的事业单位、社会团体、基金会、社会服务机构、宗教活动场所、宗教院校以及财政部、税务总局认定的其他非营利组织。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="box-sizing: border-box; line-height: 1.75; padding-right: 8px; padding-left: 8px; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">6. 非营利法人</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">非营利法人，是指为公益目的或者其他非营利目的成立，不向出资人、设立人或者会员分配所取得利润的法人。非营利法人包括事业单位、社会团体、基金会、社会服务机构等。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">非营利法人，是2017年民法总则立法后明确的概念，其中非营利法人组织形式是开放的，不仅仅涵盖了社会组织的范畴。例如，宗教活动场所本身不属于非营利法人，但是如果宗教活动场所进行法人登记的即取得捐助法人资格，属于非营利法人。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">2021年1月1日生效实施的《民法典》，明确了社会服务机构（民办非企业单位）均属于非营利法人，但是实践中，根据《民办非企业单位登记管理暂行条例》的规定，民办非企业单位按照其责任承担形式还可以分为合伙、个人和法人。国务院应当依照《民法典》的规定，及时修改《民办非企业单位登记管理暂行条例》，明确民办非企业单位为法人，各级民政部门依照新的条例办理个人民非、合伙民非转法人的程序。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《中华人民共和国民法典》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第八十七条 为公益目的或者其他非营利目的成立，不向出资人、设立人或者会员分配所取得利润的法人，为非营利法人。非营利法人包括事业单位、社会团体、基金会、社会服务机构等。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第九十二条 依法设立的宗教活动场所，具备法人条件的，可以申请法人登记，取得捐助法人资格。法律、行政法规对宗教活动场所有规定的，依照其规定。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">7. 慈善组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">慈善组织是指依法成立的以面向社会开展慈善活动为宗旨的非营利性组织。慈善组织可以采取基金会、社会团体、社会服务机构等组织形式。慈善组织并非一种特定的组织形式，而是组织属性。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《中华人民共和国慈善法》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第八条 本法所称慈善组织，是指依法成立、符合本法规定，以面向社会开展慈善活动为宗旨的非营利性组织。慈善组织可以采取基金会、社会团体、社会服务机构等组织形式。</span></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">8. 基金会</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">基金会，是指利用自然人、法人或者其他组织捐赠的财产，以从事公益事业为目的，依法成立的非营利性法人。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《基金会管理条例》</span></strong></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">第二条 基金会，是指利用自然人、法人或者其他组织捐赠的财产，以从事公益事业为目的，按照本条例的规定成立的非营利性法人。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">9. 社会服务机构（民办非企业单位）</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">民办非企业单位，是指企业事业单位、社会团体和其他社会力量以及公民个人利用非国有资产举办的，从事非营利性社会服务活动的社会组织。常见的民办非企业单位有民办学校、民办医院、民办图书馆、民办博物馆、民办福利院等。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">2016年《慈善法》通过后，将民办非企业单位改名为社会服务机构。2017年《民法总则》再次明确了这一名称，但是由于《民办非企业单位登记管理暂行条例》修订的严重滞后，民办非企业单位称呼至今未退出历史舞台。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《民办非企业单位登记管理暂行条例》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 本条例所称民办非企业单位，是指企业事业单位、社会团体和其他社会力量以及公民个人利用非国有资产举办的，从事非营利性社会服务活动的社会组织。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">10. 事业单位</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">事业单位，是指国家为了社会公益目的，由国家机关举办或者其他组织利用国有资产举办的，从事教育、科技、文化、卫生等活动的社会服务组织。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;"><br></span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">事业单位和民办非企业单位最大的区别在于事业单位资产来源是国家，而民办非企业单位资产来源是社会。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">《事业单位登记管理暂行条例》</span></strong></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 本条例所称事业单位，是指国家为了社会公益目的，由国家机关举办或者其他组织利用国有资产举办的，从事教育、科技、文化、卫生等活动的社会服务组织。……</span></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">11. 社会团体</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">社会团体，是指中国公民自愿组成，为实现会员共同意愿，按照其章程开展活动的非营利性社会组织。社会团体包括宗教、文化、艺术、慈善事业等多种类型，各类行业协会、学会、商会、联合会等都是典型的社会团体。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">社会团体概念的演变经历了一定的历史过程。在新中国成立以后，社会团体的概念最早见于1950年颁布的《社会团体登记暂行办法》（已失效），当时规定社会团体包括人民群众团体、社会公益团体、文艺工作团体、学术研究团体、宗教团体。1988年9月27日，国务院制定的《基金会管理办法》（已失效）明确基金会属于社会团体法人。</span></p><p style="text-align: center;"><span class="wxart_image" wx-style="display:inline-block;width: 358px;height: 449px;"></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">1989年10月25日，国务院制定了《社会团体登记管理条例》（已失效），取代了1950年的《社会团体登记暂行办法》，明确规定社会团体类型包括协会、学会、联合会、研究会、基金会等。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">1998年10月25日，国务院制定了《社会团体登记管理条例》（现行有效）、《民办非企业单位登记管理暂行条例》（现行有效），上述条例取代了1989年制定的《社会团体登记管理条例》，明确了社会团体和民办非企业单位的概念。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《社会团体登记管理条例》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 本条例所称社会团体，是指中国公民自愿组成，为实现会员共同意愿，按照其章程开展活动的非营利性社会组织。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">《社会团体登记暂行办法》（1950年9月29日通过，已失效）</span></strong></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第三条 社会团体包括下列各类范围，（一）人民群众团体；（二）社会公益团体；（三）文艺工作团体；（四）学术研究团体；（四）宗教团体。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">《基金会管理办法》（1988年9月9日通过，已失效）</span></strong></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 本办法所称的基金会，是指对国内外社会团体和其他组织以及个人自愿捐赠资金进行管理的民间非营利性组织，是社会团体法人。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">12. 行业协会商会</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">行业协会商会，是指会员主体为从事相同性质活动的单位、同业人员或同地域的经济组织，名称以“行业协会”“协会”“商会”“同业公会”“学会”“促进会”“联合会”等字样为后缀，在民政部门登记的社会团体法人。行业协会商会是一种组织属性。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;"><br></span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">13. 人民团体、群众团体和群团组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">人民团体，是指各工商联、各级青、工、妇等人民群众团体。是由中国共产党领导的，按照其各自特点组成的从事特定的社会活动的全国性群众组织。这些人民团体，既是人民群众自己的组织，又是中国共产党联系人民群众的纽带和桥梁，有的还是一种统一战线的组织形式。</span><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">法律中“人民团体”的表述最早出现在1949年9月27日中国人民政治协商会议第一届全体会议通过的《中国人民政治协商会议组织法》中，该法第二条规定，“凡赞成本组织法第一条之规定的民主党派及人民团体，经中国人民政协全国委员会协商同意，得参加中国人民政协”。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">狭义的“人民团体”，是指中国人民政治协商会议（全国政协）组成单位，即工会、共青团、妇联、科协、侨联、台联、青联、工商联等8个单位，属中共中央党委序列。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">广义的人民团体可以和群众团体概念互换，还包括经国务院批准免于登记的社会团体等。分别是中国作协、中国文联及所属10个文艺家协会、新闻工作者协会、对外友协、外交学会、贸促会、残联、宋庆龄基金会、法学会、红十字总会、思想政治工作研究会、欧美同学会、黄埔同学会、中华职教社。以上团体主要依据是中央编办管理机构编制的群众团体机关名录，该名录列明的群众团体机关共22家。再加上作为虚体的全国青联，共有23家人民团体。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">群团组织是一个较新的概念，2015年《中共中央关于加强和改进党的群团工作的意见》出台前后，开始逐渐出现在党中央和国务院文件中。群团组织是人民团体的上位概念，典型的群团组织有工会、共青团、妇联等。一般认为，群团组织与群众团体（也即广义的人民团体概念）内涵相同。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p></section><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">14. NGO、NPO</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">NPO是英文“Non-Profit Organization”的缩写，直译为“非营利组织”。“非营利”并非无利润或是不经营，强调的是为非营利目的成立，不向出资人、设立人或会员分配利润，剩余财产也不能用于营利目的。NPO概念侧重于从经营角度对组织经营模式进行界定。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">NGO，全称“Non-Governmental Organization”，直译为“非政府组织”，指那些不属于政府、不由国家建立、以促进国家经济和社会发展为己任的组织。对于“非政府组织”不能按照字面理解，如尽管企业也是非政府的，却不属于非政府组织。NGO概念侧重于从“政府-社会”的二元视角对组织类型进行辨析。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">一般认为NGO对应我国法律规定的“社会组织”概念，包括基金会、社会团体、民办非企业单位。对于NGO还存在更狭义的理解，即强调非政府、非党派属性，将有政府和党派背景的基金会、社会团体等也排除在这一概念之外。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;"><br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">通常情境下，NGO与NPO指向的对象范围一致，可以互换，只是概念侧重不同、各个国家使用习惯不一。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">15. 境外非政府组织</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">境外非政府组织，属于法律概念，指在境外合法成立的基金会、社会团体、智库机构等非营利、非政府的社会组织。由于海外组织注册名称各异，并不能简单以该机构名称后缀来判断该组织是否属于境外非政府组织（<em>比如香港注册的机构会叫基金会有限公司）</em>，一般而言判断是否属于境外非政府组织，主要看该组织是否在境外取得免税资格。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《中华人民共和国境外非政府组织境内活动管理法》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">第二条 本法所称境外非政府组织，是指在境外合法成立的基金会、社会团体、智库机构等非营利、非政府的社会组织。</span></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><br></p><section style="margin-right: 8px; margin-left: 8px; font-size: 16px; height: auto; box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;display: flex;flex-flow: row nowrap;box-sizing: border-box;"><section style="margin-right: 20px;display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section powered-by="xiumi.us" style="font-size: 25px;font-family: PingFangSC-light;box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 18px;"><strong style="box-sizing: border-box;">16. 社会企业</strong></span></p></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 auto;align-self: flex-end;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section powered-by="xiumi.us" style="box-sizing: border-box;"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: 40px;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 10px;height: 10px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(171, 186, 206);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;height: auto;align-self: flex-start;box-sizing: border-box;"><section powered-by="xiumi.us" style="text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 13px;height: 13px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 210px;border-style: none;border-color: rgb(62, 62, 62);background-color: rgb(216, 226, 233);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding-right: 8px; padding-left: 8px; font-size: 16px; box-sizing: border-box; line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;">社会企业，并不属于法律概念，也不是一种法律形式，而是社会中形成的一种称呼，主要是指那些融合了社会和商业的特点和目标的组织，其经营目标是为了社会，而不是个人利益最大化。</span><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">在多数国家，社会企业是十分多样的，没有单独或一致的法律形式，而分散在各种法律形式之中。社会企业既可以采取营利企业形式，也可以采取非营利形式，不能依据法律形式的异同，来判定组织是否是社会企业。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">在我国现有实践中，一些省市在改革发展中，也有类似对“社会企业”的定义。比如成都市明确社会企业是以营利企业形式出现，强调社会企业是以公益为宗旨、以市场化运作为手段，是兼有双重属性的法人主体。</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><br></p><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><ul class="list-paddingleft-1" style="width: 561.438px;"><li style="font-weight: bold;"><section style="box-sizing: border-box;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">法条索引</span></strong></p></section></section></li></ul></section></section><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section><section style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-top: 5px;display: inline-block;width: 548px;height: 240px;vertical-align: top;overflow-y: auto;border-style: solid;border-width: 6px;border-color: rgb(163, 220, 227);box-sizing: border-box;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section powered-by="xiumi.us" style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><section style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><strong><span style="font-family: PingFangSC-light;font-size: 15px;">《成都市社会企业培育发展管理办法》</span></strong><br></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">本办法所称社会企业，是指经企业登记机关登记注册，以协助解决社会问题、改善社会治理、服务特定群体或社区利益为宗旨和首要目标，以创新商业模式、市场化运作为主要手段，所得部分盈利按照其社会目标再投入自身业务、所在社区或公益事业，且社会目标持续稳定的特定法人主体。</span></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p><p style="padding-right: 8px;padding-left: 8px;box-sizing: border-box;line-height: 1.75;"><br></p></section></section></section></section></section></section><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px; text-align: center;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">作者丨何国科<br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px; text-align: center;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">民政部社会组织管理局专家咨询委员会委员</span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px; text-align: center;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">中致社会发展促进中心主任<br></span></p><p style="padding-right: 8px; padding-left: 8px; box-sizing: border-box; line-height: 1.75; font-size: 16px; text-align: center;"><span style="font-family: PingFangSC-light;font-size: 15px;box-sizing: border-box;">北京市致诚律师事务所合伙人</span></p><section class="mp_profile_iframe_wrp"><mpprofile class="js_uneditable custom_select_card mp_profile_iframe" data-pluginname="mpprofile" data-id="MzA3ODcyNzAxMA==" data-headimg="http://mmbiz.qpic.cn/mmbiz_png/YDfvgMtLdymVFicBywNGKhHncpcg37r1M3UOycKUj1HKYQfcjw2y5XWicRBfzy91XtNgcBcdV8nZj8lCl1nzG3sw/0?wx_fmt=png" data-nickname="致诚社会组织" data-alias="ngolawyers" data-signature="提高社会组织法律能力建设；推动社会组织健康发展；依法保障社会组织正当权利；搭建政府与社会组织沟通交流平台。" data-from="0"></mpprofile></section><br>转载声明：本文转载自「致诚社会组织」，搜索「ngolawyers」即可关注，[<a target="_blank" href="https://mp.weixin.qq.com/s/YC2tDJUkJ8ZBsyYC89mj8g">阅读原文</a>]。</div><p></p>
页:
[1]