《慈善法》是一部以“发展慈善事业”为立法目的的促进性法律。它采用了“大慈善”概念,涵盖较广义的慈善事业领域,涉及公募资格、多元捐赠、慈善信托、公开透明、政府促进等方面内容,并表现出较高的立法规格和参与力度。但是由于税法和慈善立法之间的不对接,《慈善法》中的核心概念“慈善组织”缺乏实质性法律内涵,其促进性意图可能面临空置或“鸡肋”选择的尴尬境地。使《慈善法》成为撬动慈善事业的杠杆,有待税法对慈善组织“免税”内涵的有效跟进,后者又有赖对公益慈善认知的深化及立法体系自身的制度协调。 The “Charity Law” is a promotional law that aims at “developing philanthropy” for the purpose of legislation. It adopts the concept of “Great Philanthropy” and covers the broader philanthropy fields. It covers such aspects as public offering qualifications, multiple donations, charitable trusts, openness and transparency, and government promotion. It also shows higher legislative standards and participation. However, due to the mismatch between the tax law and the charity legislation, the “charitable organization” in the “charity law” lacks substantive legal connotation and its promotional intention may face vacancy or embarrassment of choice. The “charity law” has become a lever for leveraging philanthropy, pending the effective follow-up of the tax law to the “tax exemption” of charitable organizations, which in turn depends on the deepening of the awareness of charitable charities and the institutional coordination of the legislative system itself.