1. When charitable organizations accept donations, they should issue them to donors, that is to say, they should record relevant bills and sign a written donation agreement at the request of donors. When accepting donations, public welfare social organizations and people's governments at or above the county level, their constituent departments and directly affiliated institutions shall 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 according to their administrative levels, and affix the seal of their own units. 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.

2. Legal basis: Article 38 of the Charity Law of the People's Republic of China.

When a charitable organization accepts donations, it shall issue a donation bill to the donor under the unified supervision of the financial department. The donation bill shall specify the donor, the type and quantity of the donated property, the name of the charity organization and the name of the agent, the date of the bill, etc. If the donor is anonymous or refuses to accept the donation bill, the charity organization shall make relevant records.

Second, do individual donations have to be invoiced?

1. According to Announcement No.99 of the Ministry of Finance and State Taxation Administration of The People's Republic of China (20 19), public welfare social organizations and state organs shall issue donation notes in accordance with regulations when accepting individual donations; Individuals who ask for donation bills should issue them. If an individual can't get the donation bill in time when making a public donation, he can temporarily deduct it with the payment voucher of the public donation bank, and provide the withholding agent with a copy of the payment voucher of the public donation bank. The individual shall supplement the donation bill to the withholding agent within 90 days from the date of donation. If the individual fails to provide the donation bill as required, the withholding agent shall report to the competent tax authority within 30 days.