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截至2020年2月3日0时,中国慈善联合会监测到全国用于新型肺炎疫情防控工作的慈善捐赠共计172.87亿元,捐赠总量相比1月30日统计数额增长了71.49亿元。其中,大额捐赠1070笔,共计161.67亿元(其中未包含部分物资捐赠的折算价值),包括企业捐赠143.01亿元,社会组织捐赠16.39亿元,个人捐赠2.27亿元。此外,腾讯公益、公益宝、阿里巴巴/支付宝公益、水滴公益、联劝网、苏宁公益等平台共上线了超过200个募捐项目,共吸引超过2000万人次的社会公众捐赠,筹集资金逾11.20亿元。
与巨额捐赠相对应的,是公益捐赠领域相关法律规定和政策的复杂性,由此导致社会公众、医疗机构乃至慈善组织对自身权利义务的不明晰,引发了一些争论,一定程度上也影响了社会慈善捐赠的积极性,以及慈善捐赠环境的健康存续。为此,笔者将通过《谁有资格接受慈善捐赠》《我的捐赠能做多少主》《施大义者须拘小节》《善款善物不能一拿了之》四部分,分别从受赠人的资格、捐赠人的权利、捐赠的风险与应对、慈善组织的义务与责任等方面,详细阐述回答新冠肺炎疫情慈善捐赠的相关法律问题。本文即是其二。
随着新冠肺炎疫情防疫工作越来越艰巨,人们的捐赠热情日益高涨,但同时也不免存在慈善捐款被滥用的隐忧。在法律上认真对待慈善捐赠人权利、确认与保障慈善捐赠人权利是确保慈善捐赠被善用,调动和发挥慈善捐赠人积极性的主要着力点。本文将对慈善捐赠人选择捐赠对象的权利、要求受赠人签订捐赠协议的权利、索要捐赠票据的权利、税收及行政事业费用优惠权、知情及监督权、撤销及解除权等主要权利进行详细阐述。
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