Forty-fourth people's governments at or above the county level may set up special funds to finance the development of private schools and reward and commend collectives and individuals who have made outstanding contributions.

Forty-fifth people's governments at or above the county level may take measures such as funding, leasing and transferring idle state-owned assets to support private schools.

Forty-sixth private schools enjoy preferential tax policies stipulated by the state.

Article 47 Private schools may accept donations from citizens, legal persons or other organizations in accordance with relevant state laws and regulations.

The state shall, in accordance with relevant regulations, give tax incentives and recognition to citizens, legal persons or other organizations that donate property to private schools.

Article 48 The State encourages financial institutions to use credit to support the development of private education.

Article 49 When the people's government entrusts a private school to undertake the task of compulsory education, it shall allocate corresponding education funds according to the entrustment agreement.

Fiftieth new construction and expansion of private schools, the people's government shall give preferential treatment in accordance with the relevant provisions of public land use and construction. Educational land shall not be used for other purposes.

Article 51 After deducting the cost of running a school, the development fund and other necessary expenses in accordance with the relevant provisions of the state from the balance of running a school, investors can get reasonable returns. Specific measures for obtaining reasonable returns shall be formulated by the State Council.

Article 52 The state shall take measures to support and encourage social organizations and individuals to set up private schools and develop educational undertakings in minority areas and remote and poor areas.