| 单词 | Charitable institution |
| 释义 | 慈善機構 An institution established for charitable purposes and the benefit of the public. Charitable institutions enjoy a certain degree of tax advantages: Inland Revenue Ordinance (Cap 112) s 88; Estate Duty Ordinance (Cap 111) ss 6(7), 10 (g), 37(3); Hongkong and Shanghai Bank Hong Kong (Trustee) Ltd v The Incorporated Trustee of the Islamic Community Fund of Hong Kong [1984] HKC 152. A charitable institution, whether a corporation or an unincorporated association, with powers to amend its objects may lose its charitable status if it amends to include non-charitable purposes as part of its objects: Hong Kong Housing Services for Refugees Ltd v S-J [1999] 4 HKC 292. See also Charity. 為慈善目的和公眾利益而成立的機構。慈善機構享有某程度的稅務利益：《稅務條例》（第112章）第88條；《遺產稅條例》（第111章）第6(7)、10(g)及37(3)條；Hongkong and Shanghai Bank Hong Kong (Trustee) Ltd v The Incorporated Trustee of the Islamic Community Fund of Hong Kong [1984] HKC 152。有修改其宗旨的權力的慈善機構（不論是法團或非法團組織），如修改其宗旨至包括非慈善目的，即可喪失其慈善地位：Hong Kong Housing Services for Refugees Ltd v S-J [1999] 4 HKC 292。另見 Charity。 |
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