According to Article 8 of the Notice on Issues Concerning Pre-tax Deduction of Public Welfare Donations (Caishui [2008]160), public welfare social organizations and people's governments at or above the county level, their constituent departments and directly affiliated institutions shall, when accepting donations, use the public welfare donation bills uniformly printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government respectively and affix their seals. After the newly established foundation applies for pre-tax deduction of donations, the donors of the original foundation can enjoy pre-tax deduction according to law with the donation bills.
Article 7 of the Notice on Pre-tax Deduction of Public Welfare Donations by Public Welfare Mass Organizations (Caishui [2009]124) further clarifies that public welfare mass organizations shall use the public welfare donation bills or the general payment receipt of non-tax income uniformly printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government according to the administrative level, and affix the seal of their own units; If an individual asks for a donation bill, he shall issue it.
Charitable organizations shall properly keep the stub of the donation ticket that has been issued, and the retention period is generally 5 years.
In addition, there are cases where charitable donation bills are exempted, which is an exception to the principle of issuing bills. First, the donor asked for anonymity; Second, donors give up accepting donation bills. Charitable organizations shall keep a good record of the above-mentioned situations in which donation bills are not required.