Legal analysis: Corporate external donations are made through legally established public welfare social groups and public welfare non-profits in accordance with the "Public Welfare Donation Law of the People's Republic of China" and other relevant national laws and regulations. conducted by public institutions or people's governments at or above the county level and their constituent departments.

Corporate external donations should abide by the following principles and requirements:

(1) Advocate the principle of giving priority to individual donations. Enterprises should encourage operators and employees to actively contribute to the development of social welfare undertakings, and enterprises are not allowed to donate their property to external parties in their own name.

(2) Adhere to the principle that corporate donations must be approved. Enterprises are generally not allowed to donate or provide sponsorship with state-owned assets they occupy or use. If they really need to donate or sponsor external assets with corporate assets, they must report to the Municipal Government's State-owned Assets Supervision and Administration Commission for approval.

(3) Adhere to the principle of voluntariness and no compensation. After an enterprise makes a donation using the state-owned assets it possesses and uses, it shall not require the recipient to create convenient conditions in terms of financing, market access, administrative licensing, possession of other resources, etc. It shall not engage in profit-making activities in the name of donation, leading to unfair competition in the market. .

(4) Adhere to the principle of acting within one’s capabilities. If an enterprise suffers serious losses or if its external donation affects the enterprise's normal production and operation activities and the vital interests of its employees, it is not allowed to make external donations (except in special circumstances).

Legal basis: "Public Welfare Donation Law of the People's Republic of China" Article 9 Natural persons, legal persons or other organizations may choose public welfare social groups and public welfare and non-profit undertakings that meet their donation wishes Units make donations. Donated property should be legal property that the person has the right to dispose of.

Article 10: Public welfare social groups and public welfare non-profit institutions may accept donations in accordance with this law. The term "public welfare social groups" as used in this Law refers to foundations, charitable organizations and other social groups established in accordance with the law for the purpose of developing public welfare undertakings. The term "public welfare and non-profit institutions" as used in this Law refers to educational institutions, scientific research institutions, medical and health institutions, social welfare cultural institutions, and social welfare institutions that are established in accordance with the law and are engaged in public welfare undertakings and are not for profit. *Sports institutions and social welfare institutions, etc.