摘要
以利益的归属方为标准,可以将非营利目的划分为公益、互益与自益。公益性法人的利益主要是非经济福利,其归属于第三方,体现高度利他性。互益性法人的利益归属于成员自身,其利益属性可以包括经济利益,其类型包括经济类公共交易平台与非公益性社会团体。自益性法人的利益归属于法人自身,主要是指宗教活动场所。互益性法人与宗教活动场所法人原则上都不得从事经营活动。互益性法人终止时出资人只能有限分配剩余财产。
In terms of the party the benefits are designed to provide for,non-profit purposes can be divided into three types：public benefit,mutual benefit and self-benefit.Non-profit public benefit corporations usually provide non-economic benefits for a broad good and is thus highly altruistic.Non-profit mutual benefit corporations are formed or operated to benefit their members.They could be designed to provide economic benefits.They include public trading platforms and non-benefit public social groups.Non-profit self-benefit corporations,which mainly refers to the venues for holding religious activities,provide benefits for itself.The non-profit mutual benefit or self-benefit corporations shall not perform business activities.Upon dissolution a non-profit mutual benefit corporation could only distribute residual property to its investors limitedly.
出处
《法学评论》
CSSCI
北大核心
2018年第4期1-16,共16页
Law Review
关键词
其他非营利目的
互益性法人
自益性法人
经营活动
有限分配
Any Other Nonprofit Purpose
the Nonprofit Mutual Benefit Corporations
the Nonprofit Self--benefit Corporations
Business Activities
Limited Distribution
