Legal analysis: the withdrawal ratio of management funds is 10%. Charitable organizations should actively carry out charitable activities, make full and efficient use of charitable property, follow the most necessary principle of management fees, practise economy and reduce unnecessary expenses. The annual expenditure for charitable activities of foundations qualified for public fundraising by charitable organizations shall not be less than 70% of the total income of the previous year or 70% of the average income of the previous three years; The annual management fee shall not exceed 10% of the total expenditure of the current year. Under special circumstances, if the annual management fee is difficult to meet the above requirements, it shall report to the civil affairs department of the place of registration and explain the situation to the public. The standards for the annual expenditure and management expenses of charitable organizations other than foundations with public fundraising qualifications shall be formulated by the civil affairs department of the State Council in conjunction with the finance and taxation departments of the State Council in accordance with the principles stipulated in the preceding paragraph. If the donation agreement stipulates the expenditure and management expenses of charitable activities for a single donation of property, such provisions shall prevail.

Legal basis: Article 60 of the Charity Law, charitable organizations should actively carry out charitable activities, make full and efficient use of charitable property, follow the principle of the most necessary management fees, practise economy and reduce unnecessary expenses. The annual expenditure for charitable activities of foundations qualified for public fundraising by charitable organizations shall not be less than 70% of the total income of the previous year or 70% of the average income of the previous three years; The annual management fee shall not exceed 10% of the total expenditure of the current year. Under special circumstances, if the annual management fee is difficult to meet the above requirements, it shall report to the civil affairs department of the place of registration and explain the situation to the public. The standards for the annual expenditure and management expenses of charitable organizations other than foundations with public fundraising qualifications shall be formulated by the civil affairs department of the State Council in conjunction with the finance and taxation departments of the State Council in accordance with the principles stipulated in the preceding paragraph. If the donation agreement stipulates the expenditure and management expenses of charitable activities for a single donation of property, such provisions shall prevail.