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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。
The Disaster Relief Trust was qualified as a charity trust by the US Inland Revenue Department, which led to the basic legal basis for the operation of this trust in the United States Trust Act’s special rules on charitable trusts, which provided for the trustee of such a trust And to clarify its cautious obligation in accordance with the law, the fulfillment of this obligation will, in fact, be demonstrated by its adherence to the “Prohibition of the Use of Charity Assets to Excessive Private Interests”. At the same time, the U.S. legislation also stipulates that donors and the Attorney General may exercise their right of prosecution granted by law and by virtue of the power of the court to enforce the trust, as the charities acting as trustees of disaster relief trusts refuse to perform the relevant fiduciary duties obligation. These practices in the United States have considerable reference to the improvement of the relevant legal system in our country.