The civil affairs department of the State Council is responsible for the registration management of the following foundations and foundation representative offices: (1) National public offering foundations; (2) Foundations with non-mainland residents as their legal representatives; (three) the original fund of more than 20 million yuan, the promoters to the civil affairs department of the State Council to apply for the establishment of non Public Offering of Fund; (4) The representative offices established in Chinese mainland by overseas foundations. The civil affairs departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the registration and management of mainland public and non-public foundations that do not fall under the circumstances specified in the preceding paragraph.

The establishment of a foundation shall meet the following conditions: (1) it shall be established for a specific public welfare purpose; (2) The original fund of the national public offering foundation is not less than 8 million yuan, the original fund of the local public offering foundation is not less than 4 million yuan, and the original fund of the non-public offering foundation is not less than 2 million yuan; The original funds must be the money received; (3) Having a standardized name, articles of association, organizational structure and full-time personnel suitable for its activities; (4) Having a fixed residence; (5) Being able to bear civil liability independently.

1. To apply for the establishment of a foundation, the applicant shall submit the following documents to the registration authority: (1) an application; (2) Draft articles of association; (3) capital verification certificate and residence certificate; (4) The list of directors, identity certificates and resumes of the proposed chairman, vice-chairman and secretary-general; (5) The document that the competent business unit agrees to set up.

2. The articles of association of the foundation must specify the public welfare nature of the foundation, and shall not stipulate the contents that will benefit specific natural persons, legal persons or other organizations. The articles of association of the foundation shall specify the following items: (1) Name and domicile; (two) the purpose and business scope of the public welfare activities; (3) The original fund amount; (4) The composition, powers and rules of procedure of the school board, qualifications of directors, procedures for formation and term of office. (five) the responsibilities of the legal representative; (six) the duties, qualifications, procedures and term of office of the supervisor. (seven) the preparation and examination system of financial and accounting reports; (eight) property management and use system; (nine) the conditions and procedures for the termination of the foundation and the disposal of the property after termination.

1. If a foundation, a branch of a foundation, a representative office of a foundation, or a representative office of an overseas foundation is under any of the following circumstances, the registration authority shall cancel its registration: (1) obtaining registration by fraud when applying for registration, or failing to carry out activities in accordance with the articles of association within 12 months from the date of obtaining the registration certificate; (two) in line with the cancellation conditions, not in accordance with the provisions of this Ordinance for cancellation of registration and continue to carry out activities.

2 foundations, foundation branches, foundation representative offices and overseas foundation representative offices shall be given a warning by the registration authority and ordered to stop their activities in any of the following circumstances; If the circumstances are serious, the registration may be revoked: (1) failing to carry out activities in accordance with the purpose and business scope of public welfare activities stipulated in the articles of association; (2) practicing fraud in filling in accounting vouchers, registering accounting books and preparing financial and accounting reports; (3) Failing to go through the registration of change in accordance with the provisions; (four) did not complete the public welfare expenditure quota in accordance with the provisions of this Ordinance; (five) failing to accept the annual inspection in accordance with the provisions of these regulations, or failing to pass the annual inspection; (6) Failing to fulfill the obligation of information disclosure or publishing false information.

3. If a foundation or representative office of an overseas foundation commits one of the acts listed in the preceding paragraph, the registration administration organ shall request the tax authorities to order it to make up for the tax relief enjoyed during the existence of the illegal act.

Legal basis:

"Regulations on the Administration of National Foundations in People's Republic of China (PRC)" Article 4 Foundations must abide by the Constitution, laws, regulations, rules and national policies, and may not endanger national security, unity and national unity, or violate social morality.

Article 5 The foundation shall follow the principle of openness and transparency when engaging in public welfare activities in accordance with its articles of association.

Article 6 The civil affairs departments of the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government are the registration and management organs of foundations.

The State Council Civil Affairs Department is responsible for the registration management of the following foundations and foundation representative offices:

(1) National public offering foundation.

(2) Foundations with non-mainland residents as their legal representatives;

(three) the original fund of more than 20 million yuan, the promoters to the civil affairs department of the State Council to apply for the establishment of non Public Offering of Fund;

(4) The representative offices established in Chinese mainland by overseas foundations.

The civil affairs departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the registration and management of mainland public and non-public foundations that do not fall under the circumstances specified in the preceding paragraph.

Article 7 The relevant departments in the State Council or organizations authorized by the State Council are the competent business units of foundations and representative offices of overseas foundations registered by the civil affairs department of the State Council.

The relevant departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or organizations authorized by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government are the competent business units of foundations registered by the civil affairs departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.