وضعیت حقوقی اموال موسسات خیریه پس از انحلال آن‎ها

وضعیت اموال موسسات خیریه پس از انحلال آنها از موضوعات حائز اهمیّتی است که نه‌تنها در قوانین و مقررات موضوعه به‌صورت مبنایی، نظام‌مند و کامل مشخص نشده، در دیدگاههای حقوقی نیز تا کنون تحلیل نشده است؛ از این رو، نگارندگان در این تحقیق درصدد تحلیل وضعیت حقوقی اموال موسسات خیریه پس از انحلال آنها برآمده‌اند. در همین راستا مولفان با تمسک به دلایل مربوطه اثبات کرده‌اند اطلاق قسمت «ص» مادۀ 16 آیین‌نامۀ تشکل‌های مردم‌نهاد (مصوب 27/05/1395 هیئت وزیران با اصلاحات و الحاقات بعدی) استنادپذیر نیست؛ بنابراین، نمی‌توان اموال و درآمدهای مازاد موسسات خیریه را بین موسسان و اعضای آنها تقسیم کرد. افزون بر این، برخی از مصوبات که مقرر داشته‌اند که درآمدهای موسسات خیریه در صورتی مشمول مالیات به نرخ صفر می‌شوند که اساسنامۀ آنها حاکی از این باشد که اموالشان پس از انحلال، به سازمان بهزیستی کشور یا یکی از موسسات دو‌لتی یا خیریه و عام‌المنفعه دیگر و‌اگذار شود. با توجه به مبادی حقوقی اموال موسسات خیریه (یعنی اعمال حقوقی‌ای که این اموال از رهگذر آنها به موسسات خیریه منتقل شده یا در اختیار آنها قرار گرفته‌اند)، از حیث اصول و قواعد حقوقی پذیرفتنی نیست.

legal status of the properties of charitable institutions after their liquidation

introductiontoday, non-governmental organizations, including charitable institutions, play an important role in various fields of human societies. in the various categories of economy, politics, science, culture and art, environment, religion, sports, health and treatment, etc., it is rare to find a category that is not under the influence of non-governmental organizations (see: tayeb nia et al., 2019: 32; derakhshan and nasrollahi, 2013: 62). in iranian law, however, the relations and legal issues of these organizations have not been paid attention to, as it deserves, neither at the level of laws, regulations, and judicial procedure, nor at the level of research and scientific studies. the authors of this article analyze one of the fundamental issues related to charitable institutions, i.e. the legal status of the property of these institutions after their liquidation. research methodologyit should be said that the authors of these lines have taken a step towards identifying and collecting research sources with the library method. then, they have taken a proof or descriptive approach to the analysis of the mentioned sources, and by adhering to the normative or prescriptive approach, they presented their appropriate suggestions. findings of the researchby relying on the relevant reasons, the authors have proven that the use of part s of article 16 of the non-governmental organization’s regulations (approved on 17/08/2016 by the council of ministers with subsequent amendments and additions) is not referable in any way; therefore, it is not possible to divide the property and surplus income of charitable institutions among their founders, managers, and members. in addition, some approvals such as part d of article 6 of the executive regulations subject of note 3 of article 139 of the amendment of the direct taxes law (approved by the council of ministers on 19/02/2002), paragraph 4 of the instructions on how public benefit charities are exempted from the subject clause (i) of article 139 of the amendment of the direct taxes law (approved by the tax affairs organization of the country) and part t of article 1 instructions for authorities, description of the duties and features of supervisors of charitable and non-profit institutions subject of clause (i) of article 139 amendment of the law on direct taxes have stipulated thatthe incomes of charitable institutions are subject to tax at a zero rate if their articles of association indicate that their property will be handed over to the country’s welfare organization or one of the government institutions or other charitable and public benefit institutions after liquidation. considering legal principles, the property of charitable institutions is not acceptable in terms of legal principles and rules.  discussion and conclusion first of all, the liquidation of charitable institutions is one of the important issues that its various and complicated aspects are not analyzed and explained in the relevant regulations and legal studies. secondly, the application of part s of article 16 of the non-governmental organization’s regulations (approved by the council of ministers on 17/08/2016  with subsequent amendments and additions) is not referable; therefore, it is not possible to divide the property and surplus income of charitable institutions among their founders, managers, and members. thirdly, handing over the property of charitable institutions after their liquidation to executive bodies such as the country’s welfare organization is against the appropriate legal standards.