Theory and Practice on the Charitable Trust System in a “Post-Charity Law Era”

Abstract

There are still many theoretical and practical issues of urgency to be interpreted, following the enactment of the Charity Law. This article explores such issues as a charitable trust filing system, whether charitable trusts can carry out public fundraising, whether charitable organizations and natural persons can become trustees, and whether supervisors can be appointed at one’s discretion, and goes on to conclude that theorists and practitioners should, when understanding and applying charitable trust legislation, not be self-limited but make good use of such merits of the trust system as flexibility and convenience to promote the charity trust system and the cause of charity.