Non-profit organizations can issue donation bills. The financial department shall strictly examine the application materials provided by charitable organizations according to the Measures for the Administration of Financial Bills and the Interim Measures for the Administration of the Use of Donation Bills for Public Welfare, examine and approve applications that meet the provisions on the administration of donation bills for public welfare, handle the receipt (purchase) of financial bills, and issue donation bills for public welfare. Secondly, accepting donations is based on the principle of issuing donation bills. When a charitable organization accepts donations, it shall issue a donation bill. When charitable organizations accept monetary (including foreign currency) donations, they shall fill in the donation notes according to the actual amount received. When charitable organizations accept non-monetary donations, they should fill in donation bills according to their fair values.