近期,国务院出台《关于促进慈善事业健康发展的指导意见》(以下简称《意见》)。这是新中国成立以来由中央政府颁发的第一个专门规范慈善事业发展的文件,对促进慈善事业的健康发展做出了系统安排,也为宗教慈善的健康发展指明了新方向。一是要充分认识《意见》对宗教慈善的特殊意义。《意见》明确指出,“鼓励有条件的宗教团体和宗教活动场所依法依规开展各类慈善活动”。宗教慈善首次被写入中央政府 Recently, the State Council promulgated the Guiding Opinions on Promoting the Healthy Development of Charities (hereinafter referred to as Opinions). This is the first document issued by the Central Government since the establishment of New China to regulate the development of philanthropy. It has systematically arranged for the sound development of philanthropy and has also pointed out a new direction for the healthy development of religious charity. First, we should fully understand the special significance of “opinions” to religious charity. The Opinion clearly states: “Encourage qualified religious groups and places for religious activities to carry out various charitable activities according to law and regulations ”. Religious charity was first written into the Central Government