(1) Financing income;
(2) Voluntary donations from natural persons, legal persons or other organizations;
(three) the value-added and investment income of the fund;
(4) government appropriation or appropriation;
(5) Other lawful income.
China narcotics control foundation shall abide by laws and regulations when organizing fund-raising and accepting donations, and conform to the purpose stipulated in the articles of association and the business scope of public welfare activities.
When china narcotics control foundation organizes fund-raising, it shall announce to the public the public welfare activities to be carried out after the fund-raising and the detailed plan for the use of funds. Major fund-raising activities shall be reported to the Ministry of Public Security and the Ministry of Civil Affairs for the record. China narcotics control foundation organizes fund-raising and may not apportion it or apportion it in any form.
China narcotics control foundation's property and other income are protected by law, and no unit or individual may occupy, privately divide or misappropriate them.
China narcotics control foundation uses property in accordance with the purpose stipulated in the articles of association and the business scope of public welfare activities; The donation agreement stipulates the specific purpose of the donation and shall be used in accordance with the provisions of the donation agreement. When donated materials cannot be used for china narcotics control foundation purposes, the Foundation can auction or sell them according to law, and the income will be used for donation purposes.
China narcotics control foundation property is mainly used for:
(a) to carry out work and activities within the business scope stipulated in the articles of association;
(2) Operating costs, financing costs and management expenses;
(3) Other expenses decided by the Council.
The main fund-raising and investment activities in china narcotics control foundation are:
(1) Large-scale nationwide fund-raising activities;
(2) Large and high-risk daily investment activities for fund appreciation.
China narcotics control foundation maintains and increases the value of the fund in accordance with the principles of legality, safety and effectiveness. The annual expenditure for public welfare as stipulated in the articles of association of china narcotics control foundation shall not be less than 70% of the total income of the previous year. The salary, welfare and administrative expenses of china narcotics control foundation staff shall not exceed 65,438+00% of the total expenditure of the year. China narcotics control foundation to carry out public welfare funded projects, should be open to the public the types of public welfare funded projects, as well as the application and evaluation procedures. China narcotics control foundation should feed back the use and management of donated assets to donors in a timely manner. Donors have the right to inquire about the use and management of donated property in china narcotics control foundation, and put forward opinions and suggestions. The foundation shall give a timely and true answer to the donor's inquiry. If china narcotics control foundation uses the donated property in violation of the donation agreement, the donor has the right to ask the Foundation to abide by the donation agreement or apply to the people's court to cancel the donation or contact the donation agreement. China narcotics control foundation can sign an agreement with the recipients to stipulate the funding method, funding amount, funding purposes and purposes. China narcotics control foundation has the right to supervise the use of funds. China narcotics control foundation has the right to terminate the grant agreement if the grantee fails to use the grant as agreed or violates the agreement. China narcotics control foundation should implement the unified national accounting system, conduct accounting according to law, establish and improve the internal accounting supervision system, and ensure that accounting information is legal, true, accurate and complete. China narcotics control foundation accepts the tax supervision and accounting supervision implemented by the competent tax and accounting departments according to law. China narcotics control foundation is equipped with accountants with professional qualifications. Accounting personnel shall not concurrently serve as cashiers. When an accountant transfers his job or leaves his post, he must go through the handover procedures with the recipient.
The operating fiscal year of china narcotics control foundation is 65438+ 10/0/to 65438+February 3 1. Before March 3 1, the board of directors will examine and approve the following matters:
(a) the business report and final accounts of funds for the previous year;
(2) Annual business plan and budget;
(3) list of property.
China narcotics control foundation shall conduct annual inspection, change, change of legal representative and liquidation, and conduct financial audit. China narcotics control foundation accepts the annual inspection organized by the Ministry of Civil Affairs according to the Regulations on the Administration of Foundations. After china narcotics control foundation passed the annual inspection of the Ministry of Civil Affairs, he published the annual work report in the media designated by the Ministry of Civil Affairs, and accepted the inquiry and supervision of the public.