【摘要】 第三部门是指以服务公众为宗旨,不以营利为目的,其所得不分配给内部成员,其自身具有合法的免税资格和提供捐赠人减免税的合法地位的组织。该文重点分析了第三部门的特征以及第三部门概念与非营利部门、中介组织和事业单位等概念之间的关系以及区别,同时针对第三部门当前的状况和存在的问题,应该完善法律,放松规制;依法管理,依法监督;提高人员素质,改善经营管理等措施,以便加深对我国第三部门的再认识,促进我国第三部门健康稳定的发展。更多还原

【Abstract】 The Third Sector is an organization that takes “serving the public” as its aim. The purpose of this organization is not to make profit. The income it gets is not to be distributed among its members. The organization itself has a legal tax free identity and has a power to reduce and even remit the tax of the donator. The paper mainly analyses the characteristics of “the Third Sector”, making a comparison between the concept of “the Third Sector” and that of non profit sector, medium organization and public utility.更多还原