(1) 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 funds must be the money received;
(3) Having a standardized name, articles of association, organizational structure and full-time personnel suitable for its activities;
(4) Having a fixed residence;
(5) Being able to bear civil liability independently.
Bidding 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) The list of directors, identity certificates and resumes of the proposed chairman, vice-chairman and secretary-general;
(5) The document that the competent business unit agrees to set up.
The contents of foundation establishment registration include: name, domicile, type, purpose, business scope of public welfare activities, original fund amount and legal representative.
Where the Foundation intends to establish a branch or representative office, it shall apply to the original registration authority for registration, and submit documents such as the name, domicile and person in charge of the proposed institution.
operation sequence/order
The registration authority shall, within 60 days from the date of receiving all valid documents listed in the preceding paragraph, make a decision on whether to approve or disapprove the registration. If the registration is approved, the registration certificate of the branch (representative) of the foundation shall be issued; If the registration is not granted, the reasons shall be explained in writing.
To establish a representative office in Chinese mainland, an overseas foundation shall obtain the consent of the relevant competent business unit and submit the following documents to the registration authority:
(1) an application;
(two) the certificate of the foundation's legal registration and establishment 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 60 days from the date of receiving all valid documents listed in the preceding paragraph, make a decision on whether to approve or disapprove the registration. 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 establishment and registration of representative offices of overseas foundations include: name, domicile, business scope of public welfare activities and person in charge.
The representative offices of overseas foundations shall engage in public welfare activities that conform to the nature of public welfare undertakings within the territory of China. Overseas foundations shall bear civil liability for the civil acts of their representative offices in the mainland of China in accordance with the laws of China.
Where the registered items of foundations, foundation branches, foundation representative offices and overseas foundation representative offices need to be changed, they shall apply to the registration authority for registration of change.
In any of the following circumstances, the representative offices of foundations and overseas foundations shall apply to the registration authority for cancellation of registration:
(1) Termination in accordance with the articles of association;
(2) unable to continue to engage in public affairs according to the purpose stipulated in the articles of association? 1? 7? 1? 7? 1? 7 initiative;
(3) Termination for 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 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 the 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.
Processing basis
Regulations on the Administration of Foundations (the State Council Decree No.400th, March 8, 2004)
1) Find an affiliate first. The affiliated units of the National Foundation shall be above the deputy ministerial level, and the affiliated units of provincial (city) foundations shall be above the deputy ministerial level.
2) The National Foundation needs the approval of the central bank! The provincial (city) foundation is approved by the local people's bank!
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The scale of donation income is gradually expanding, which shows that social groups and individuals actively donate or set up foundations to support education.
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According to different nature, charitable foundations are divided into two forms: public offering and non-public offering. The form of corporate charitable foundation belongs to the latter, that is, the foundation has no right to raise donations from the society. According to Article 8 of the Regulations on the Management of Foundations promulgated by the State Council on June 1 2004, the conditions for setting up a corporate charitable foundation are: (1) setting up for a specific public welfare purpose; The original capital of the non-public offering foundation is not less than 2 million yuan, and the original capital must be the received monetary capital; Having a standardized name, articles of association, organizational structure and full-time personnel 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 (that is, the Civil Affairs Department of Zhejiang Province):
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 the enterprise has established a charitable foundation, it can donate money and materials to the society on its own. However, due to the nature of corporate charitable foundations, they have no right to raise funds from the society; Large-scale charitable investments of enterprises, such as the establishment of Hope School, Hope Park and Helping the Disabled Center, must go through the declaration procedures of Zhejiang Provincial Civil Affairs Department and then be examined and approved by the Bureau of Land Management.
Since charitable foundations are completely public welfare departments, 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 give part of their income to the government as tax; Or donate it to charity as a social donation. There is no order or difference between the two. In this way, instead of paying taxes to the government, it is better for individuals and enterprises to 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. This leads to one of the "charity benefits": individual enterprises do not take government channels = tax exemption.
Of course, the benefits of charitable funds being talked about by western enterprises are not only "tax exemption", but also "soft advertisements" called brands by western entrepreneurs. In foreign countries, every entrepreneur has an idea: corporate brand is not only corporate property, but also social public property. On a larger scale, the brand will even become a symbol of a city, a province, a country or an era. Therefore, many foreign entrepreneurs are very willing to invest in charitable funds to build "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 donations 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.