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general rule
Article 1 This Law is formulated with a view to encouraging donations, standardizing donations, protecting the legitimate rights and interests of donors, recipients and beneficiaries, and promoting the development of public welfare undertakings.
Article 2 This Law is applicable to natural persons, legal persons or other organizations that voluntarily donate property to legally established public welfare social organizations and public welfare non-profit institutions for public welfare undertakings.
Article 3 The public welfare undertakings mentioned in this Law refer to the following non-profit projects:
(a) activities of social groups and individuals in need of help, such as disaster relief, poverty alleviation and disability assistance;
(2) Education, science, culture, health and sports;
(3) Environmental protection and public facilities construction;
(4) Other public interests and welfare undertakings that promote social development and progress.
(Related articles: legal literature 1 article 1 time)
Article 4 Donations shall be voluntary and free of charge. Forcible or disguised apportionment and profit-making activities in the name of donation are prohibited.
Article 5 The use of donated property shall respect the wishes of the donors, conform to the purpose of public welfare, and shall not be used for other purposes.
Article 6 Donations shall abide by laws and regulations, and shall not violate social morality, and shall not harm the public interests and the legitimate rights and interests of other citizens.
Article 7 The donated property of public welfare social organizations and its added value belong to public property and are protected by state laws. No unit or individual may occupy, misappropriate or damage it.
Article 8 The State encourages the development of public welfare undertakings and gives support and preferential treatment to public welfare social organizations and public welfare non-profit institutions.
The state encourages natural persons, legal persons or other organizations to donate to public welfare undertakings.
Natural persons, legal persons or other organizations that have made outstanding contributions to public welfare undertakings shall be commended by the people's government or relevant departments. In public recognition of donors, the opinions of donors should be sought in advance.
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Donations and donations
Article 9 Natural persons, legal persons or other organizations may choose public welfare social organizations and public welfare non-profit institutions that meet their donation wishes to make donations. The donated property shall be the legal property that it has the right to dispose of.
Article 10 Public welfare social organizations and public welfare non-profit institutions may accept donations in accordance with this Law.
The public welfare social organizations mentioned in this Law refer to foundations, charitable organizations and other social organizations established according to law with the purpose of developing public welfare undertakings.
The public welfare and non-profit institutions mentioned in this Law refer to non-profit educational institutions, scientific research institutions, medical and health institutions, social public cultural institutions, social public sports institutions and social welfare institutions established in accordance with the law.
Article 11 In the event of natural disasters or when overseas donors request the people's governments at or above the county level and their departments to be recipients, the people's governments at or above the county level and their departments may accept donations and manage the donated property in accordance with the relevant provisions of this Law.
People's governments at or above the county level and their departments may hand over donated property to public welfare social organizations or public welfare non-profit institutions; It is also possible to distribute or set up public welfare undertakings according to the wishes of donors, but this organ may not be the beneficiary.
Article 12 The donor may conclude a donation agreement with the donee on the type, quality, quantity and use of the donated property. Donors have the right to decide the quantity, purpose and method of donation.
The donor shall fulfill the donation agreement according to law and transfer the donated property to the donee in the time limit and manner agreed in the donation agreement.
Thirteenth donors to donate property to build public welfare projects, should conclude a donation agreement with the donee, and make an agreement on the funds, construction, management and use of the project.
Donation of public welfare projects shall, in accordance with the relevant provisions of the state, be examined and approved by the recipient unit, and the recipient unit and the donor shall jointly organize the construction or implementation. The quality of the project shall conform to the national quality standards.
After the completion of the donated public welfare project, the recipient unit shall inform the donor of the project construction, the use of construction funds and the project quality acceptance.
Fourteenth donors can leave their names to commemorate the donated public welfare projects; For an engineering project donated by the donor alone or mainly funded by the donor, the donor may propose the name of the engineering project and report it to the people's government at or above the county level for approval.
Fifteenth property donated by overseas donors, the donee shall go through the entry formalities in accordance with the relevant provisions of the state; Donation of goods subject to license management shall be handled by the donee in accordance with the relevant provisions of the state, and the customs shall release and supervise them with the license.
If overseas Chinese donate to China, the overseas Chinese affairs department of the people's government at or above the county level may assist in handling the relevant entry procedures and provide assistance to the donor in implementing the donation project.
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Use and management of donated property
Article 16 After accepting the donation, the donee shall issue a legal and valid receipt to the donor, register the donated property and keep it properly.
Seventeenth public welfare social organizations should use the donated property to finance activities and undertakings that meet their purposes. The property donated for disaster relief shall be used for disaster relief activities in a timely manner. The amount of funds used by the foundation to finance public welfare undertakings each year shall not be less than the proportion stipulated by the state.
Public welfare social organizations shall strictly abide by the relevant provisions of the state and actively realize the preservation and appreciation of donated property in accordance with the principles of legality, safety and effectiveness.
Public welfare and non-profit institutions shall use the donated property for the development of public welfare undertakings and shall not use it for other purposes.
For donated property that is difficult to store and transport and exceeds the actual needs, the donee can sell it, and all the proceeds will be used for donation purposes.
Article 18 Where the donee and the donor conclude a donation agreement, they shall use the donated property according to the purpose agreed in the agreement, and may not change the purpose of the donated property without authorization. If it is really necessary to change the use, the consent of the donor shall be obtained.
Article 19 The donee shall, in accordance with the relevant provisions of the state, establish and improve the financial accounting system and the use system of the donated property, and strengthen the management of the donated property.
Article 20 The donee shall report the use and management of donated property to the relevant government departments every year and accept supervision. When necessary, the relevant government departments can audit their finances.
The customs shall supervise the donated goods with reduced or exempted customs duties according to law.
The overseas Chinese affairs departments of the people's governments at or above the county level may participate in supervising the use and management of property donated by overseas Chinese.
Twenty-first donors have the right to inquire about the use and management of donated property from the donee and put forward opinions and suggestions. The donee shall truthfully answer the donor's inquiry.
(Related articles: 1 judgment document 1 time)
Article 22 The donee shall openly accept the donation and the use and management of the donated property, and accept social supervision.
Twenty-third public welfare social organizations should practise economy and reduce management costs, and staff salaries and office expenses should be paid from interest and other income in accordance with the standards set by the state.
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Preferential measures
Article 24 Companies and other enterprises that donate property to public welfare undertakings in accordance with the provisions of this Law shall enjoy preferential corporate income tax in accordance with the provisions of laws and administrative regulations.
Article 25 Natural persons and individual industrial and commercial households who donate property to public welfare undertakings in accordance with the provisions of this Law shall enjoy preferential personal income tax in accordance with the provisions of laws and administrative regulations.
Article 26 If overseas donates materials for public welfare undertakings to public welfare social organizations and public welfare non-profit institutions, import duties and import value-added tax shall be reduced or exempted in accordance with the provisions of laws and administrative regulations.
Article 27 The local people's government shall give support and preferential treatment to the donated projects.
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Legal liability
Article 28 If the donee changes the nature and use of the donated property without the permission of the donor, the relevant department of the people's government at or above the county level shall order it to make corrections and give a warning. If the people's government at or above the county level refuses to make corrections, after soliciting the opinions of the donors, the donated property will be managed by public welfare social organizations or public welfare non-profit institutions with the same or similar purposes.
Twenty-ninth misappropriation, embezzlement or corruption of donated funds and materials, by the relevant departments of the people's governments at or above the county level shall be ordered to return the money and materials used, and impose a fine; The person directly responsible shall be dealt with by his unit in accordance with the relevant provisions; If a crime is constituted, criminal responsibility shall be investigated according to law.
Donations recovered and recovered in accordance with the preceding paragraph shall be used for the original purpose and purpose of donation.
Thirtieth in the donation activities, one of the following acts, shall be punished in accordance with the relevant provisions of laws and regulations; If the case constitutes a crime, criminal responsibility shall be investigated according to law:
(a) evasion or fraudulent purchase of foreign exchange;
(2) tax evasion;
(three) engaged in smuggling activities;
(4) Whoever sells, transfers or uses donated materials imported with tax reduction or exemption for other purposes in China without the permission of the customs shall pay back the tax.
Article 31 If the staff of the recipient unit abuses their powers, neglects their duties or engages in malpractices for selfish ends, resulting in heavy losses to the donated property, the unit to which they belong shall handle it in accordance with relevant regulations; If a crime is constituted, criminal responsibility shall be investigated according to law.
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supplementary terms
Article 32 This Law shall come into force as of 1 September 19991day.