CAJ | 학술논문

灾难救济信托被美国联邦税务局定性为慈善信托，这致使美国信托法中关于慈善信托的特殊规则成为这种信托运作的基本法律依据，该机关依据该法为这种信托的受托人规定了特殊的资格条件并明确其依法负有的谨慎义务，该义务的履行在事实上将通过由其对“禁止运用慈善资产提供过度私人利益原则”的遵循来体现。美国立法同时规定，在作为灾难救济信托的受托人的慈善机构拒不履行相关信托义务的情况下，捐赠者与司法部长可以通过行使为法律授予的起诉权并借助于法院的力量强制该机构履行该义务。美国的这些做法对我国相关法律制度的完善具有相当的借鉴意义。
재난구제신탁피미국련방세무국정성위자선신탁，저치사미국신탁법중관우자선신탁적특수규칙성위저충신탁운작적기본법률의거，해궤관의거해법위저충신탁적수탁인규정료특수적자격조건병명학기의법부유적근신의무，해의무적리행재사실상장통과유기대“금지운용자선자산제공과도사인이익원칙”적준순래체현。미국입법동시규정，재작위재난구제신탁적수탁인적자선궤구거불리행상관신탁의무적정황하，연증자여사법부장가이통과행사위법률수여적기소권병차조우법원적역량강제해궤구리행해의무。미국적저사주법대아국상관법률제도적완선구유상당적차감의의。
Disaster relief trust is defined by American IRS as charitable trust, which makes the special rules of American Trust Law become the basic legislative authority for the performance of this trust. According to IRS＇s regulation, the trustee of this kind of trust must meet certain kinds of special requirements and should abide to the duty of care, which is reflected by their obedience to The Principle of Prohibition Against Using Charitable Assets to Confer Excessive Private Benefit＂. Under the circumstances when the charitable institution refuses to exercise the trust obligation, the donor and the Attorney General have the right to sue and ask the court to enforce the institution to perform its duty. The above mentioned regulations of America have significant references to the perfection of Chinese related legal system.