本文首先回顾公益型非营利组织的历史演变和相关理论的发展过程 ,强调它们的重要作用。其次 ,分析非营利组织获得公益地位的先决条件以及相应的优惠 ,着重分析纳税优惠和相应责任 ,在责任与优惠之间取得平衡是经常出现的问题。再次 ,从比较角度分析公益地位判定过程中存在的不同管理条例以及不同管理方法的内在逻辑。最后 ,分析对公益型非营利组织进行分类和管理的模型以及未来发展趋势 This article first reviews the historical evolution of nonprofit nonprofit organizations and the development of related theories and emphasizes their important role. Secondly, analyzing the preconditions and corresponding preferential treatment of nonprofit organizations for obtaining public service status, focusing on analyzing tax preference and corresponding responsibility, and balancing the responsibility and preferential treatment are the frequent problems. Thirdly, from the perspective of comparison, we analyze the different management regulations existing in the judgment of public welfare status and the internal logic of different management methods. Finally, it analyzes the model of classification and management of nonprofit nonprofit organizations and the future development trend