To establish a foundation, the following conditions shall be met:
(1) It is 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 fund must be the money received;
(3) It has a standardized name, articles of association, organization and full-time staff suitable for its activities;
(4) having a fixed residence;
(5) Being able to bear civil liability independently.
application materials
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) list of directors, identity certificates and resumes of the chairman, vice-chairman and secretary-general to be appointed;
(5) documents approved by the competent business unit.
The registration of foundation establishment includes: name, domicile, type, purpose, business scope of public welfare activities, original fund amount and legal representative.
if the foundation intends to set up a branch or representative office, it shall apply to the original registration authority for registration, and submit documents on the name, domicile and person-in-charge of the proposed institution.
Procedures
The registration administration organ shall make a decision on approval or disapproval of registration within 6 days from the date of receiving all valid documents listed in the preceding paragraph. If the registration is approved, the registration certificate of the branch (representative) institution of the foundation shall be issued; If the registration is not granted, the reasons shall be explained in writing.
To set up a representative office in mainland China, an overseas foundation shall submit the following documents to the registration authority with the consent of the relevant competent business units:
(1) an application;
(2) the certificate of legal registration and establishment of the foundation abroad and the articles of association of the foundation;
(3) the identity certificate and resume of the person in charge of the proposed representative office;
(4) proof of residence;
(5) the document that the competent business unit agrees to set up a representative office in the mainland of China.
the registration authority shall, within 6 days from the date of receiving all valid documents listed in the preceding paragraph, make a decision on whether to approve or not to register. If the registration is approved, the Registration Certificate for Representative Offices of Overseas Foundations shall be issued; If the registration is not granted, the reasons shall be explained in writing.
The registration of representative offices of overseas foundations includes: name, domicile, business scope of public welfare activities and person in charge.
representative offices of overseas foundations shall engage in public welfare activities that conform to the nature of public welfare undertakings in China. Overseas foundations shall bear civil liabilities for the civil acts of their representative offices in the mainland of China in accordance with the laws of China.
if the registered items of a foundation, a branch of a foundation, a representative office of a foundation and a representative office of an overseas foundation need to be changed, they shall apply to the registration authority for registration of change.
A foundation or representative office of an overseas foundation shall apply to the registration authority for cancellation of registration under any of the following circumstances:
(1) It is terminated in accordance with the articles of association;
(2) unable to continue to engage in public welfare activities according to the purpose stipulated in the articles of association;
(3) termination due to other reasons.
if the foundation cancels its branch or representative office, it shall go through the cancellation registration of the branch or representative office with the registration management authority.
if the foundation is cancelled, its branches and representative offices shall be cancelled at the same time.
before going through the cancellation of registration, the foundation shall set up a liquidation organization under the guidance of the registration authority and the competent business unit to complete the liquidation work.
the foundation shall cancel its registration with the registration authority within 15 days from the date of liquidation; Activities other than liquidation shall not be carried out during the liquidation period.
the establishment, alteration and cancellation of registration of foundations, foundation branches, foundation representative offices and overseas foundation representative offices shall be announced to the public by the registration administration organ.
According to
Regulations on Foundation Management (the State Council Order No.4, March 8, 24)
1), first find an affiliated unit. The affiliated units of national foundations should be above the deputy ministerial level, and those of provincial (city) foundations should be above the deputy departmental level.
2) National foundations should be approved by the central bank! The provincial (city) foundation is approved by the local people's bank!
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-----------. According to Article 8 of the Regulations on the Management of Foundations promulgated by the State Council on June 1, 24, the conditions for the establishment of corporate charitable foundations are as follows: (1) Established for a specific public welfare purpose; The original fund of the non-public offering foundation shall be no less than RMB 2 million, and the original fund must be the received monetary fund; Having a standardized name, articles of association, organization and full-time staff suitable for its activities; Have a fixed residence; Be able to bear civil liability independently. To apply for an enterprise charitable foundation, the following documents shall be submitted to the registration authority (i.e. Zhejiang Civil Affairs Department):
1. Application; 2. Draft articles of association; 3. capital verification certificate and residence certificate; 4. List of directors, identity certificates and resumes of the proposed chairman, vice-chairman and secretary-general; 5, the competent business unit agreed to set up the document. .
Implementation and benefits of charitable foundations
If enterprises set up charitable foundations, they can donate money and materials to the society by themselves. However, due to the nature of corporate charitable foundations, they have no right to raise funds from the society; Large-scale charitable investment by enterprises, such as the establishment of Hope School, Hope Park and Center for Helping the Disabled, must go through the declaration procedures of Zhejiang Provincial Civil Affairs Department and then be approved by the Bureau of Land Management.
Since charitable foundation is a completely public welfare department, what "benefits" make enterprises so keen on charity?
according to western economics, citizens and enterprises can choose two different ways to perform the duties of taxpayers: they can pay part of their income to the government as tax; Or donate it to charity as a social donation. There is no order between the two, and there is no difference. In this way, instead of paying taxes to the government, individuals and enterprises should decide the public expenditure of this fee, and it is better to use part of their income as social feedback and directly use it for public welfare or welfare undertakings. From this, one of the "charity benefits" is drawn: individual enterprises do not go through government channels = tax exemption.
Of course, the benefits that charitable funds have been talked about by western enterprises are not only "tax exemption", but also "soft advertising" that western entrepreneurs call brands. In foreign countries, every entrepreneur has an idea: corporate brand is not only corporate property, but also social public property. On a larger scale, brand will even become a symbol of a city, province, country or an era. Therefore, many foreign entrepreneurs are very willing to invest in charitable funds to create "public welfare brands", so that the "characteristic brands" of enterprises can reflect public welfare values, enhance affinity and attract consumers. Furthermore, for enterprises, charitable foundations create activity funds through voluntary fund-raising among employees, help employees in difficulty, and increase the cooperation and interaction of all employees, which is conducive to creating a "harmonious and happy" corporate moral culture.