2018 4, 3,, ( ) ( );, ;,,,,,,,, 4 2., 5,,,,,,, : ; ;,,,,,, ( ),,,, 3 SeeJamesJ.Fishman,TheDevelopmentofNonprofitCor- porationlawandanagendaforreform,3
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1 ( ) ( 210 ) * ** :,,,,,, : DOI: /j.cnki.fxpl , 1, 2,, :, ;, ; ; ;,, ( ) 1.,, * ** 1 2 : < > < >:, ,,,,,,,, 1
2 2018 4, 3,, ( ) ( );, ;,,,,,,,, 4 2., 5,,,,,,, : ; ;,,,,,, ( ),,,, 3 SeeJamesJ.Fishman,TheDevelopmentofNonprofitCor- porationlawandanagendaforreform,34emoryl.j.657(1985). 4, 5 : < > ( ), 2017, 618 ; : ( ), 2017, 363 ; : ( ), 2017, 636 ; :, 2017,
3 : 95 ; ; ; ( ), 6, , :(1) ;(2) ;(3) ;(4) ;(5) ;(6) 6, 6 SeeHenryB.Hansmann,ReformingNonprofitCorporationLaw,129U.Pa.L.Rev (1981). 7 3, :( ) ;( ) ;( ) ;( ) 2 5, 8 60,, :( ) ;( ) ; ( ) ;( ) ;( ) ;( ), ; ( ) 3
4 2018 4,,, ( ),,,, ( ), 9,,, 瑏瑠, 瑏瑡, 瑏瑢,, 瑏瑣,,,,, 瑏瑤,,,,,,,, : ( ) 1.,, 瑏瑥,,, 9, [ ] :,, 2014, 24 瑏瑠, 2007, ;[ ] :,, 2015, 瑏瑡 SeeRobAtkinson,AltruisminNonprofitOrganizations,31B.C.L.Rev (1990). 瑏瑢 SeeM.ToddHendersonandAnup Malani,CorporatePhilanthropyandtheMarketforAltruism,109Colum.L.Rev (2009). 瑏瑣 [ ] R. - :,, 2016, 3 瑏瑤 [ ]A.C. : ( ),, 2006, 瑏瑥, : < > ( ), 2017, 618 ; : ( ), 2017, 363 4
5 :,,,,,,,,,,,, ( ) 瑏瑦, (mutualbenefit) 瑏瑧,,,,,,,,, 2. (1),, 瑏瑨,, ;,, ( ),, ( ) 瑏瑦,, mutualbenefit, SeeBrent R.Walters,NonprofitsAreCorporationsToo:NowIt stimeforiowatotreatthem That Way,28J.Crop.L (2002). 瑏瑧 SeeBrentR.Walters,NonprofitsAreCorporationsToo:NowIt stimeforiowatotreatthem That Way,28J. Crop.L.189(2002). 瑏瑨 SeeKennethB.Orenbach,A New TwisttoanOn-goingDebateAboutSecuritiesSelf- regulation:it stimetoendfinra sfederalincometaxexemption,31va.taxrev.139(2011). 5
6 ( ),,,,,,,,,,,,,, ( ), ( ),,,,,,,,, :, ;,, :,,,,,,,,,,,,,,, (2),,,,,,,,,,,,,,,,, 6
7 :,,, ; ( ) 1. (1) ( ),,2001 ( ), 3,,,,, 2017, 6,,,,,, 瑏瑩,, ,,, 105 2,,,,,, 瑐瑠,,, ,,,,,,,,,,,,,, 瑏瑩 :, ; :, ; :, ; :, 瑐瑠, :,
8 2018 4,,, (2) ,,, 2002 ( ),2017 4, ;,,,,,,, 瑐瑡, : ;,, ( ),,, ;,,,,,,, 瑐瑢, (3) 155 1,, (4) 5,,,, 2. 90, ,,,,,, 瑐瑣, 瑐瑡 76 瑐瑢 :, 瑐瑣 10 2,,, 8
9 :, 2007 ( ) ( ),, 瑐瑤,,, : ( ) 1.,,,,,, ( ),, ( ), ( ),, 瑐瑥,, ( ),,,, 瑐瑦 2. 瑐瑧, 瑐瑨, (1987 ) 瑐瑩, 瑐瑤 8 2,,, 瑐瑥 瑐瑦, 瑐瑧 SeeJamesJ.Fishman,TheDevelopmentofNonprofitOrganizationLawandanAgendaforReform,34EmoryL.J (1985);HenryB.Hansmann,ReformingNonprofitCorporationLaw,129U.Pa.L.Rev (1981). 瑐瑨 SeeLizabethA.Moody,The Who,What,andHowoftheRevised ModelNonprofitCorporationLaw,16N.Ky.L. Rev (1989). 瑐瑩,,, (1987 ) 2.02 :, 2006, 10 9
10 ; 瑑瑠, : ; ; 瑑瑡,,,,,,, 瑑瑢,,,,,,,,,,, ( ) 92 1, 92 2,,,,,,,,,,,2017, 23,,,,,, 瑑瑣,, ( ),,, 瑑瑤, 10 瑑瑠 瑑瑡 瑑瑢 瑑瑣 See WarrenJ.AbbotandCaroleRitsKornblum,TheJurisdictionoftheAtorneyGeneralOverCorporateFiduciar- iesunderthenew CaliforniaNonprofitCorporationLaw,13U.S.F.L.Rev (1979).,, 2014, 14, 22,, : ; ; ; ; 瑑瑤,, [ ] R. - :,, 2016,
11 :, 瑑瑥,, 瑑瑦,, 瑑瑧,, ;,,,,,, 瑑瑨, :,,,,,, ( ), 87, ( ), ( ), 瑑瑩 瑒瑠,, 瑒瑡 瑒瑢 瑒瑣 瑑瑥,Hansmann /, Hansmann, SeeHerryB. Hansmann,TheRoleofNonprofitEnterprise,89YaleL.J (1980). 瑑瑦 53,,, 瑑瑧 瑑瑨,, : [ ] R. - :,, 2016, 111 瑑瑩, (capital),,,,,, 瑒瑠 SeeHenryB.Hansmann,ReformingNonprofitCorporationLaw,129U.Pa.L.Rev.501(1981). 瑒瑡 SeeHenryB.Hansmann,TheRoleofNonprofitEnterprise,89Y.L.J (1980). 瑒瑢 29 2, 10% 瑒瑣 7 ; 26 3,, 11
12 2018 4, 瑒瑤 ( ),,,,,,,,,, ;,, ( ),, ( ), 瑒瑥 ( ),, 瑒瑦,, 瑒瑧,, 79,,, 91 93,,,, 瑒瑨 ( ),, 瑒瑩 瑓瑠 瑒瑤 瑒瑥, 瑒瑦 SeeJamesJ.Fishman,TheDevelopmentofNonprofitCorporationLawandanAgendaforReform,34EmoryL.J. 665(1985).,, :, 瑒瑧, See WarrenJ.AbbotandCaroleRitsKornblum,TheJurisdictionoftheAtorneyGeneralOverCorporateFiduciar- iesunderthenew CaliforniaNonprofitCorporationLaw,13U.S.F.L.Rev (1979). 瑒瑨,,, 瑒瑩 SeeLesterM.Salamon & HelmutK.Anheier,DefiningtheNonprofitSector:A Cross-nationalAnalysis,Manches- teruniversitypress,1977,pp 瑒瑦, 瑓瑠 : ( ), 2017,
13 : ( ) 瑓瑡,, ;,,,, 1.,,,,, 瑓瑢, ; 瑓瑣,,,,,,, 瑓瑤,, 瑓瑥 2., ( ),,, 瑓瑦,, :, ( ),, 3. 瑓瑡 :, ( ) 瑓瑢,,, [ ] :,, 2012, 16 瑓瑣, : < >, 瑓瑤, 瑓瑥 ( [2011]5 ) ( [2011]37 ) 瑓瑦, [ ] [ ] : ( ) ),, 2011,
14 2018 4,,,, 瑓瑧,,,,,,, ( ) 4.,, 瑓瑨, ( ),,,,,,, 瑓瑩,, ( ) 95,, 1.,, 瑔瑠, 瑓瑧 [ ] : ( 2 ),, 2012, 瑓瑨, ,,,,2007, ( ), 瑓瑩,,,,,, ( ), ( ), (, ), 14 瑔瑠 : ( ), 2017, 390
15 :, 瑔瑡, 瑔瑢,,, 瑔瑣,, 瑔瑤,, :, A, A B 瑔瑥,,, ( ) 瑔瑦,,, - -,,,, 2.,, 瑔瑧,,,, ( ),, 瑔瑡 [ ] R. - :,, 2016, 瑔瑢 瑔瑣 瑔瑥 瑔瑦 瑔瑧 [ ] [ ] : ( ) ),, 2011, 瑔瑤, [ ] [ ] : ( ) ( ),, 2011, 498 瑔瑡,[ ] R. -, 163,, 60,, 15
16 2018 4,,,,, Abstract: Intermsofthepartythebenefitsaredesignedtoprovidefor,non-profitpurposescanbedividedintothree types:publicbenefit,mutualbenefitandself-benefit.non-profitpublicbenefitcorporationsusualyprovidenon-economic benefitsforabroadgoodandisthushighlyaltruistic.non-profitmutualbenefitcorporationsareformedoroperatedtobenefit theirmembers.theycouldbedesignedtoprovideeconomicbenefits.theyincludepublictradingplatformsandnon-benefit publicsocialgroups.non-profitself-benefitcorporations,whichmainlyreferstothevenuesforholdingreligiousactivities, providebenefitsforitself.thenon-profitmutualbenefitorself-benefitcorporationsshalnotperform businessactivities. Upondissolutionanon-profitmutualbenefitcorporationcouldonlydistributeresidualpropertytoitsinvestorslimitedly. Key Words: AnyOtherNonprofitPurpose ;thenonprofit MutualBenefitCorporations;theNonprofitSelf-benefit Corporations;BusinessActivities;LimitedDistribution ( : ) 16
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