(1) Income from organizing fund-raising;
(2) Voluntary donations from natural persons, legal persons or other organizations;
(3) Investment income;
(4) Other lawful income.
When organizing fund-raising and accepting donations, the foundation shall abide by laws and regulations and conform to the purpose stipulated in the articles of association and the business scope of public welfare activities.
When the foundation organizes fund-raising, it shall announce to the public the detailed plan for the public welfare activities and the use of funds to be carried out after fund-raising. Major fund-raising activities shall be reported to the competent business unit and the registration authority for the record.
The Foundation shall not apportion donations in any form or in disguised form.
The property and other income of the foundation shall be protected by law, and no unit or individual may occupy, privately divide or misappropriate it.
The foundation uses the property in accordance with the purpose stipulated in the articles of association and the business scope of public welfare activities; The donation agreement stipulates the specific purpose of the donation and shall be used in accordance with the provisions of the donation agreement.
When the donated materials cannot be used for the purpose of the foundation, the foundation can auction or sell them according to law, and the income will be used for the purpose of donation.
The property of the Foundation is mainly used for:
(a) the implementation of the provisions of the articles of association of charitable donations;
(two) the management fees of public welfare funded projects;
(3) Salary, welfare and administrative expenses of the staff of the Foundation;
(4) Other expenses decided by the Council.
The main fund-raising and investment activities of the Foundation refer to:
(1) Fund-raising activities that require examination and approval according to national laws;
(two) fund-raising activities that are expected to raise more than 5 million yuan;
(3) Investment activities with an amount exceeding 6,543,800 yuan (inclusive);
(4) Other activities that the Council considers to have a significant impact on the Foundation.
The Foundation shall maintain and increase the value of the Fund in accordance with the principles of legality, safety and effectiveness.
The annual expenditure of the foundation for engaging in public welfare undertakings as stipulated in the articles of association shall not be less than 70% of the total income of the previous year. The salary, welfare and administrative expenses of the staff of the Foundation shall not exceed 65,438+00% of the total expenditure of that year.
When the foundation carries out public welfare funded projects, it shall disclose the types of public welfare funded projects and the application and evaluation procedures.
Donors have the right to inquire about the use and management of donated property from the Foundation, and put forward opinions and suggestions. The foundation shall give a timely and true answer to the donor's inquiry.
If the foundation uses the donated property in violation of the donation agreement, the donor has the right to require the foundation to abide by the donation agreement or apply to the people's court to cancel the donation or terminate the donation agreement.
The foundation may sign an agreement with the recipient to stipulate the way of funding, the amount of funding, the use of funds and the way of use.
The foundation has the right to supervise the use of funds. If the recipient fails to use the grant as agreed or violates the agreement, the Foundation has the right to terminate the grant agreement.
The foundation shall implement the unified national accounting system, conduct accounting according to law, establish and improve the internal accounting supervision system, and ensure the legality, truthfulness, accuracy and completeness of accounting data.
The Foundation accepts the tax supervision and accounting supervision implemented by the competent tax and accounting departments according to law.
The foundation is equipped with accountants with professional qualifications. Accounting personnel shall not concurrently serve as cashiers. When an accountant transfers his job or leaves his post, he must go through the handover procedures with the recipient.
The operating fiscal year of the Foundation is 65438+ 10 1 to 65438+February 3 1. Before March 3 1 every year, the board of directors will examine and approve the following matters:
(a) the business report and final accounts of the previous year;
(2) Annual business plan and budget;
(3) list of property.
The annual inspection, change, change of legal representative and liquidation of the foundation shall be subject to financial audit.
The foundation shall accept the annual inspection organized by the registration authority in accordance with the Regulations on the Administration of Foundations.
After passing the annual inspection by the registration authority, the Foundation will publish the annual work report in the media designated by the registration authority, and accept public inquiries and supervision.