According to the financial report of 20 1 1 published by the Free Lunch Fund, the cost of business activities is 3,209,312 in 6 yuan, including the management fee 83 yuan, SRC = "/v2-7F72Ba2d68E9F7E2979E5 _. △ Screenshot from Free Lunch Fund 20 1 1 Financial Report

And free lunch 20 12 audit report

The management fee ratio of the foundation is 1 1.2. The official website China Social Welfare Foundation publicly released the special audit report on the balance of payments revealed by the audit reports of the China Social Welfare Foundation and the Free Lunch Fund over the years.

△ Screenshot from China Social Welfare Foundation official website

△ Screenshot from China Social Welfare Foundation official website

There are two obvious messages in this statement, which show that the management fees extracted by China Social Welfare Foundation and Free Lunch Fund 20 1 1 are greatly different from the financial reports published by Free Lunch Fund 20 1 and 20 12.

First place: the balance table between the annual report of the foundation and the special audit report of the free lunch fund.

△ Screenshot from China Social Welfare Foundation official website

According to this table:

20 1 1, the management fee raised by China Social Welfare Foundation is ￥903, and the second place: explain the difference of management fee in Article 4 of Part II.

△ Screenshot from China Social Welfare Foundation official website

After investigation, the difference in management fees is caused by the different management fee bases of the foundation at the same level and the free lunch fund. 20 1 1 when the free lunch fund was established, the foundation made a management fee of 5% of its income with reference to the practice of other special funds. There are two income statistics of the free lunch fund 20 1 1, one from the China Social Welfare Foundation (18067 yuan) and the other from the free lunch special fund (60.

903 yuan, which is consistent with the data in the description.

According to the audit reports of China Social Welfare Foundation and Free Lunch Fund, the annual income and expenditure of special funds are accounted for in accordance with the Accounting System for Non-profit Organizations promulgated by the state.

Article 62 of the Accounting System for Non-profit Organizations stipulates the expenses of non-profit organizations including foundations as follows:

Expenses refer to the outflow of economic benefits or service potential of non-governmental non-profit organizations to carry out business activities, resulting in the decrease of net assets in the current period. Expenses should be divided into business activities, management, financing and other expenses according to their functions.

Management fees should be part of the expenses.

At the same time, according to the financial report of the free lunch fund, the management fee is also a part of the public welfare expenditure.

△ Screenshot from Free Lunch Fund 20 1 1 Financial Report

To sum up, according to the "Special Audit Report on the Balance of Payments Revealed by the Audit Report of China Social Welfare Foundation and Free Lunch Fund", we can know that:

The management fee actually withdrawn by Foundation 20 1 1 is 903 yuan. Comparing the financial reports published by the Free Lunch Fund in 20 1 1 and 20 12, the following data will be obtained after recalculation and correction:

20 1 1 The actual operating expenses of the free lunch fund are:

4028, the calculation formula is: 83903,4028. Therefore, the actual proportion of management fees drawn by China Social Welfare Foundation is:

Calculation formula: ￥ 9,034,028, Article 60 of the Charity Law, which reads as follows:

△ Screenshot from Charity Law

The annual management fee shall not exceed 10%.

At the same time, the Ministry of Civil Affairs of the People's Republic of China, the Ministry of Finance and State Taxation Administration of The People's Republic of China have also formulated regulations on the annual expenditure and management expenses of charitable organizations in accordance with the Charity Law, of which Article 7 stipulates as follows:

△ Screenshot comes from "Regulations on Annual Expenditure and Management Expenses of Charitable Organizations for Charitable Activities"

Article 7 The annual expenditure for charitable activities of foundations qualified for public fundraising among charitable organizations shall not be less than 70% of the total income of the previous year; The annual management fee shall not be higher than ten percent of the total expenditure of the year. Social organizations and social service institutions with public fundraising qualifications in charitable organizations shall spend no less than 70% of their total income in the previous year; The annual management fee shall not be higher than thirteen percent of the total expenditure of the year.

The regulations require that the annual management fee should not be higher than 13% of the total expenditure.

The management fee ratio far exceeds 10% and 13%.

I hope to know.