This law contains two meanings:
Donation is a public welfare activity beneficial to the country and society. Donations from citizens, legal persons or other organizations to compulsory education, that is, "educational donations", refer to donations voluntarily provided by domestic and foreign enterprises, institutions, social organizations and individual citizens to compulsory education institutions to promote the development of compulsory education, such as building school buildings, purchasing teaching and research equipment and books.
Donations take many forms. For example, some students with financial difficulties can be subsidized to solve their difficulties in life and study with peace of mind, such as "Project Hope" and "Spring Bud Plan". You can donate money to set up scholarship funds to reward faculty and staff who have made outstanding contributions in education and teaching or students with excellent academic performance; Laboratory construction or other teaching infrastructure projects; You can subsidize the purchase or gift of teaching equipment or teaching materials.
All walks of life in our country have a good tradition of donating money to study. With the rapid development of national economy and the continuous enhancement of social and economic strength, all sectors of society pay more and more attention to the donation activities of compulsory education. At the same time, more and more overseas Chinese, compatriots from Hong Kong, Macao and Taiwan, and foreign friendly organizations have funded the development of compulsory education in China by organizations, individuals or other means.
For example, Hong Kong celebrities such as Henry Fok and Run Run Run Shaw donated money to schools in many provinces and cities across the country. Donations to compulsory education at home and abroad have played a positive role in increasing investment in compulsory education and improving school conditions; It has played an important role in forming a good atmosphere for all sectors of society to attach importance to and care about compulsory education and promoting the development of compulsory education.
With the deepening of reform and opening up and the development of economy, the demand and role of society for public welfare undertakings will increase day by day. Therefore, donations should be encouraged and advocated, so that more people can participate in the public welfare undertakings of compulsory education, which is very important for the development of compulsory education.
The purpose of making the above provisions by law is to encourage donations, make more citizens and social organizations donate money and materials for the public welfare undertakings of compulsory education, and provide more material basis for the development of compulsory education, thus promoting the development of public welfare undertakings of compulsory education.
The state encourages citizens, legal persons and other organizations to donate to compulsory education, and individuals, enterprises and other organizations that donate to compulsory education can enjoy preferential taxation in accordance with China's Law on Donation to Public Welfare and other relevant laws and regulations.
Where citizens, legal persons or other organizations voluntarily donate property to schools engaged in compulsory education to implement compulsory education, the relevant provisions of the Donation Law for Public Welfare shall apply. First of all, donations should be voluntary, and no individual or organization, compulsory education school or other relevant departments may require or force them.
The content, amount, object and purpose of the donation should respect the wishes of the donor. Of course, donations should be beneficial to the development of the country, society and compulsory education. The methods and contents of donation must comply with national laws, regulations and relevant policies, and shall not violate national laws, hinder the development of compulsory education, or engage in profit-making activities in the name of donation.
Secondly, donation should be free, and from the perspective of civil behavior, donation is also a gift. Therefore, the donation must be free, that is, the donor pays his own property to the recipient, and the recipient gets the donated property without paying the corresponding price to the donor.