美国:实行联邦和州两级负责制

• 出 处: 大社会
• 发表日期: 2015年Z1期
• 关键词: 和州 联邦法律 公司法 税务局 业务主管部门 税收减免 免税待遇 公益时报 法律地位 社会募捐

对非营利组织的登记管理,美国实行联邦和州两级负责制,州以下部门不再登记管理非营利组织。联邦政府对非营利组织不做统一规定,各州管理方式不尽相同,但各州关于非营利组织的法律,都体现了联邦法律制度的基本精神,主要针对本州的实际,规范非营利组织的组建、管理、理事的权利义务、利益冲突的解决以及公信力等问题。在美国,注册非营利组织是在公司法和税法等有关法律规定下进

Non-profit organization registration management, the United States implemented the federal and state responsibility system, state departments no longer register and manage non-profit organizations. The federal government does not make uniform provisions for non-profit organizations, the state management methods vary, but the state laws on non-profit organizations, all reflect the basic spirit of the federal legal system, mainly for the actual state, regulate the formation of non-profit organizations, Management, the rights and obligations of directors, the resolution of conflicts of interest and credibility issues. In the United States, non-profit organizations are registered under the relevant laws and regulations such as company law and tax law