【正文】 focus, but its role is to be the legal living space from large organizations, the nonprofit organization legal person status, put it into the appropriate legal system, to ensure the independence, autonomy, nonprofit organization. (b) Raise funds through various fund source of nonprofit organization three channels: the folk donation, service charges and the government donations, including from individuals, foundations and corporate donations, this is the source of ine of nonprofit organization unique, one of them is with the public sector and private forprofit developed countries, the folk donation is the United States highest proportion, accounted for 19%.The rest of the world is more limited, England, Germany, law, respectively, accounted for only 12%, 4%, 7%, 1%.The service charge is an extremely important source to obtain funds to nonprofit the US, Italy, Japan, from fees, charges and business ine in the proportion of more than half, constitute the largest part of the total ine of nonprofit organization. In the United States, a new trend in recent years is the nonprofit sector increasingly mercialized. Government subsidies, including direct grants, contracts and pensation. In the developed countries in Europe, a nonprofit organization source of funds is the biggest government subsidies and as the German nonprofit organization 68% of the ine from the government, France accounted for 60%.In the United States, the government in addition to the nonprofit organizations to direct assistance, but also through the ine tax exemption for enterprises, private and nonprofit donation tax cuts for nonprofit organizations provide indirect abundant sources of funds, to a certain extent, to ensure that the nonprofit organization has the ability to realize its rescue function, democratic participation and democratic management functions, scientific and cultural innovation, sustainable development and make up for the market failure and government failure function. (c) Forming partnerships with the government In concept, nonprofit organizations should not only keep their and the relative independence of the government and the enterprises, but also can form good relations of Germany, there are six major association has established a cooperative relationship with the government official, the government has the obligation to social development problems with their this way, the nonprofit organization can participate in the policy making process, munication with the government have institutional the UK, on behalf of the government and the nonprofit organization in 1998 signed a the British government and the voluntary and munity sector Relations Agreement.The Agreement establishes 5 items of responsible government and the voluntary and munity sector each them, the government39。在美國，對非營利組織的管理以稅收為重點，管理的法律框架亦以稅法為基礎(chǔ)。以參與、明確、透明的原則提供資助，并需要就融資方式、簽署合同、承包等方面征詢志愿及社會部門的意見 。在發(fā)達國家，民間捐贈比例最高的是美國，占到 19%。非營利組織的發(fā)展根植于市場經(jīng)濟和民主政治體制，歐美發(fā)達國家的市場經(jīng)濟有上百年的發(fā)展歷史，其非營利組織的發(fā)展中有一些較為共通的東 西和成熟的經(jīng)驗，是值得我們?nèi)W(xué)習(xí)和借鑒的。近年來，政府從“全能政府”轉(zhuǎn)向“有限政府”，為非營利組織的發(fā)展提供了廣闊的體制空間。 (二 )多渠道籌集資金。在英國，政府和非營利組織的代表于 1998 年共同簽署了一份《英國政府和志愿及社會部門關(guān)系的協(xié)議》。根據(jù)許多國家的實踐，政府采購，尤其是公開招標的方式，是一種既能有效提供必要的財政支持，同時又不至于過多干涉非營利組織內(nèi)部事務(wù)的機制。.History will prove that, the importance of this revolution of the late twentieth Century world not as important as the rise of national for the