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Accounting standard system for charitable funds
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& lt Charitable Law of the People's Republic of China Chapter III Charitable Donation

Article 21 Charitable donations mentioned in this Law refer to the activities of charitable organizations to raise property for charitable purposes.

Charity fundraising includes public fundraising for the public and targeted fundraising for specific objects.

Twenty-second charitable organizations to carry out public fundraising, should obtain the qualification of public fundraising. A charitable organization that has been registered for two years according to law may apply to its registered civil affairs department for public fundraising qualification. The civil affairs department shall make a decision within twenty days from the date of accepting the application. Charitable organizations that meet the conditions of sound internal governance structure and standardized operation shall be issued with qualification certificates for public fundraising; Do not meet the conditions, shall not issue a public fundraising qualification certificate and explain the reasons in writing.

Foundations and social organizations that can make public donations from the date of registration as stipulated by laws and administrative regulations shall be directly issued with public donation qualification certificates by the civil affairs departments.

Extended data

& lt Charity Law of the People's Republic of China.

Twenty-third to carry out public fundraising, you can take the following ways:

(1) Setting up donation boxes in public places;

(2) Holding charity performances, competitions, sales, exhibitions, auctions, charity parties, etc. For the public;

(three) through radio, television, newspapers, the Internet and other media to publish information on fundraising;

(4) Other public fundraising methods.

Charitable organizations that conduct public fund-raising in the ways specified in Items 1 and 2 of the preceding paragraph shall do so within the jurisdiction of the civil affairs department where they are registered. If it really needs to be carried out outside the jurisdiction of the civil affairs department where the household registration is located, it shall be reported to the civil affairs department of the people's government at or above the county level for the record. Donors' donation behavior is not subject to geographical restrictions.

Charitable organizations that conduct public fundraising through the Internet shall publish fundraising information on the charity information platform unified or designated by the civil affairs department of the State Council, and may also publish fundraising information on its website at the same time.

Twenty-fourth to carry out public fundraising, a fundraising plan should be formulated. The fundraising plan includes the purpose of fundraising, the starting and ending time and area, the name and office address of the person in charge of the activity, the way of accepting the donation, the bank account, the beneficiary, the purpose of the fundraising, the fundraising expenses, and the disposal of the remaining property.