作为促进私人基金会慈善公益之最新立法尝试,美国低收益有限责任公司法案在设立要求、运行、投资结构以及税收等方面特质明显。该法将促使美国私人基金发挥更大慈善效应,为营利与非营利组织实现社会公益目标提供一种创新的杂合组织形式。这对促进我国非公募基金会的发展及其立法完善具有积极的借鉴意义。 As the latest legislative attempt to promote philanthropic charity for private foundations, the Act of the U.S. Low Yield LLC is clear in setting requirements, operation, investment structure and taxation. This law will encourage the U.S. private funds to exert greater charitable effects and provide an innovative form of hybrid organization for the profit-making and non-profit organizations to achieve the goal of social welfare. This has a positive reference for promoting the development of our non-public foundations and the improvement of their legislation.