Legal analysis: the annual expenditure of public offering foundations for engaging in public welfare undertakings stipulated in the articles of association shall not be less than 70% of the total income of the previous year; Non-public offering foundations shall use not less than 8% of the fund balance of the previous year for public welfare undertakings as stipulated in the articles of association.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on Information Openness.

Seventh people's governments at all levels should actively promote the work of government information disclosure, and gradually increase the content of government information disclosure.

Article 8 People's governments at all levels shall strengthen the standardization and informatization management of government information resources, strengthen the construction of online government information disclosure platform, promote the integration of government information disclosure platform and government service platform, and improve the online processing level of government information disclosure.

Ninth citizens, legal persons and other organizations have the right to supervise the government information disclosure work of administrative organs, and make criticisms and suggestions.