在中文閱讀中理解慈善法

Chapter I General Provisions of the Charity Law of the People's Republic of China Article 1 This Law is formulated for the purpose of developing charity, promoting charity culture, regulating charity behavior, protecting the legitimate rights and interests of charitable organizations, donors, volunteers and beneficiaries, and promoting social progress. Article 2 This Law shall apply to natural persons, legal persons or other organizations in carrying out charitable activities and activities related to charity. Where there are special provisions in other laws, such provisions shall prevail. Article 3 The term "charity activities" as mentioned in this Law refers to the following non-profit activities voluntarily carried out by natural persons, legal persons or other organizations by donating property or providing voluntary services: (1) helping the poor and needy, helping the elderly, the sick and the disabled and other needy groups; (two) to rescue the damage caused by natural disasters and other emergencies; (three) to promote the development of education, science, culture, health and sports; (4) Preventing and controlling pollution and other public hazards, and protecting and improving the environment; (five) other activities in line with the interests of the public. Article 4 Natural persons, legal persons or other organizations shall follow the principles of legality, voluntariness, good faith and non-profit in carrying out charitable activities, and shall not violate social morality or harm the interests of the public or the legitimate rights and interests of others. Article 5 The State encourages and supports natural persons, legal persons or other organizations to carry out charitable activities according to law. Article 6 The civil affairs department of the State Council is in charge of the national charity work, and the civil affairs departments of local people's governments at or above the county level are in charge of the charity work in their respective administrative areas. The relevant departments of the people's governments at or above the county level shall, in accordance with their respective responsibilities, do a good job in related charity work. Article 7 March 5th every year is "China Charity Day". Chapter II Charitable Organizations Article 8 The term "charitable organizations" as mentioned in this Law refers to non-profit organizations registered according to law and aiming at charitable activities. Article 9 A charitable organization shall meet the following conditions: (1) To carry out charitable activities as its purpose; (2) Not for profit; (3) Having its own name and domicile; (4) Articles of association; (5) Having necessary property; (6) Having qualified organizations and responsible persons; (seven) other conditions stipulated by laws and administrative regulations. Article 10 The establishment of a charitable organization shall apply to the civil affairs department of the people's government at or above the county level for registration. If the conditions stipulated in this Law are met, the civil affairs department shall make a decision to approve the registration within 30 days from the date of accepting the application; If it does not meet the requirements stipulated in this law, it shall not be registered and the reasons shall be explained in writing. If an established social organization meets the requirements of a charitable organization, it may apply to the originally registered civil affairs department for change of registration as a charitable organization, and the civil affairs department shall make a decision on approving the change of registration within 20 days from the date of accepting the application. Eleventh charitable organizations can take the form of foundations, social organizations, social service institutions and other social organizations. Article 12 The articles of association of a charitable organization shall specify the following items: (1) Name and domicile; (2) Organizational form; (three) the purpose and scope of business; (four) the source and composition of the property; (five) the composition and responsibilities of the decision-making and execution institutions; (6) Internal supervision mechanism; (7) Property management and use system; (eight) the project management system; (nine) termination conditions and the disposal of the property after termination; (10) Other important matters. Thirteenth charitable organizations shall, in accordance with the provisions of laws, administrative regulations and articles of association, establish and improve the internal governance structure, and clarify the responsibilities and powers of decision-making, implementation and supervision. Charitable organizations shall implement the unified national accounting system, conduct accounting according to law, establish and improve the accounting supervision system, and accept the supervision and management of relevant government departments. Article 14 The property of a charitable organization includes: (1) the founding property; (2) Donating property; (3) Other lawful property. Article 15 The property of a charitable organization can only be used for charitable purposes according to the articles of association or the donation agreement, and may not be distributed among the promoters, donors and members of the charitable organization. No organization or individual may privately divide, misappropriate or occupy charitable property. Article 16 Charitable organizations shall register the raised property, properly manage it and use it for special purposes. If the kind donated by the donor is difficult to be stored, transported or directly used for charitable purposes, the charitable organization may auction or sell it according to law, and all the income after deducting the necessary expenses such as costs shall be used for the agreed donation purpose. Seventeenth charitable organizations should carry out charitable activities in accordance with the charitable purposes stipulated in the articles of association. The proportion of charitable organizations to carry out charitable activities and the standard of management cost, if there is an agreement in the donation agreement, it shall be in accordance with its agreement; If the donation agreement is not stipulated, it shall be in accordance with the relevant provisions of the civil affairs department of the State Council. Article 18 A charitable organization shall follow the principles of legality, safety and effectiveness when making investments to preserve and increase the value of its property. The investment plan shall be approved by more than two-thirds of the members of the decision-making body, but the property funded by the government and the property that is not allowed to be invested in the donation agreement shall not be used for investment. Article 19 The promoters, major donors and managers of charitable organizations shall not take advantage of their relationship to harm the interests of charitable organizations and social public interests. Sponsors, major donors and managers of charitable organizations shall not participate in the decision-making of such transactions, and the relevant transactions must be made public. Twentieth charitable organizations shall not engage in or fund activities that endanger national security and social public interests, and shall not accept additional gifts that violate laws and regulations. Twenty-first senior managers of charitable organizations should abide by the Constitution, laws and social ethics; In any of the following circumstances, he shall not be a senior manager of a charitable organization: (1) He has no capacity for civil conduct or has limited capacity for civil conduct; (2) Being sentenced to a penalty, and it has not been more than five years since the execution of the penalty; (3) Being the person in charge of an organization whose registration certificate has been revoked or banned, and less than five years have passed since the date when the organization's registration certificate has been revoked or banned; (4) Other circumstances stipulated by laws and administrative regulations. Article 22 A charitable organization shall be terminated under any of the following circumstances: (1) It needs to be terminated due to division or merger; (2) The termination conditions stipulated in the articles of association occur; (3) Not engaging in charitable activities for three consecutive years; (4) The registration has been cancelled or the registration certificate has been revoked according to law; (5) Other circumstances that should be terminated as stipulated by laws and administrative regulations. Where a charitable organization terminates, its registration shall be cancelled. Article 23 When a charitable organization terminates, it shall be liquidated. The decision-making body of a charitable organization shall set up a liquidation group for liquidation within 30 days after the civil affairs department announces the termination of its business activities. If the liquidation group is not established or fails to perform its duties, the civil affairs department may apply to the people's court to appoint relevant personnel to form a liquidation group for liquidation. The remaining property after liquidation shall be donated to charitable organizations with the same or similar purposes under the auspices of the civil affairs department and announced to the public. Article 24 Charitable organizations may establish trade organizations according to law. Charity industry organizations should reflect the demands of the industry, promote industry exchanges, strengthen industry self-discipline, improve the credibility of the charity industry, and promote the development of charity. Chapter III Charity Donation Article 25 Charity Donation mentioned in this Law refers to the activities of qualified charitable organizations to raise property for charitable purposes. Charity fundraising includes public fundraising for the public and private fundraising for specific objects. Twenty-sixth charitable organizations can make private donations to specific objects from the date of registration. A charitable organization that has been legally registered for two years and has standardized operation may apply to the original registered civil affairs department for a public fundraising qualification certificate. After examination, the civil affairs department does not find that it is subject to administrative punishment as stipulated in this law, and shall issue a qualification certificate for public fundraising. Charitable organizations that can make public donations from the date of registration according to laws and administrative regulations shall be issued with qualification certificates for public donations by the civil affairs departments. Twenty-seventh charitable organizations to carry out public fundraising, should be registered in the administrative area of the civil affairs department, but the donor's donation behavior is not limited by the region. Public fundraising can take the following ways: (1) Set up donation boxes in local public places; (two) in the local charity performance, charity competition, charity sale, charity exhibition, charity auction, charity evening, etc.; (three) through the local radio, television, newspapers and other media to publish fundraising information; (4) Other public fundraising methods. Twenty-eighth charitable organizations with public fundraising qualifications can conduct fundraising through the Internet. Charitable organizations registered with civil affairs departments at or above the provincial level may raise funds through their websites or other websites. Charitable organizations registered in the civil affairs departments of cities and counties with districts can carry out internet fundraising on charitable information platforms established or designated by their registered civil affairs departments. Twenty-ninth charitable organizations to carry out public fundraising, should formulate a fundraising plan. The fundraising plan shall include the purpose of fundraising, the starting and ending time and region, the name and public address of the person in charge of the activity, the way of receiving donations, the bank account, the beneficiaries, the purpose of the fundraising, the fundraising cost, and the disposal method of the remaining property. Thirtieth charitable organizations to carry out public fundraising shall announce the name of the fundraising organization, public fundraising qualification certificate, fundraising plan, contact information, fundraising information inquiry method, etc. at the scene of fundraising activities or in a prominent position of the fundraising carrier. Article 31 An organization or individual that is not qualified for public fundraising may not conduct public fundraising by means of public fundraising, but may conduct public fundraising in cooperation with charitable organizations that are qualified for public fundraising, and the funds and materials raised shall be managed by charitable organizations that are qualified for public fundraising. Thirty-second radio, television, newspapers and periodicals, network service providers and telecom operators shall verify the registration certificate and qualification certificate of public fundraising of charitable organizations that use their platforms. Thirty-third urban and rural community organizations and units can carry out fund-raising activities within their own communities and units. Thirty-fourth major natural disasters, accidents, public health incidents or social security incidents, the relevant people's governments should establish a coordination mechanism, provide demand information, and orderly guide the fund-raising and relief activities. Thirty-fifth fund-raising activities shall not be assessed or assessed in disguise, and shall not interfere with public order, enterprise production and people's lives. Article 36 It is forbidden for any organization or individual to defraud property in the name of charity. Chapter IV Charitable Donation Article 37 The term "charitable donation" as mentioned in this Law refers to the voluntary and gratuitous donation of property by natural persons, legal persons or other organizations for charitable purposes. Article 38 Donors may donate through charitable organizations or directly to beneficiaries. The property donated by the donor shall be the legal property that the donor has the right to dispose of. Charitable donation property includes tangible or intangible property such as funds, physical objects, securities, stock rights and intellectual property income. Article 39 The physical objects donated by donors shall have use value and meet the standards of safety and hygiene. Donors who donate products of the enterprise shall provide product qualification certificates or quality inspection certificates. Article 40 If a natural person, legal person or other organization conducts performances, competitions, sales, auctions and other business activities, and promises to donate all or part of the proceeds to charity, it shall sign a donation agreement with the charity organization or other recipients before the event, implement the donation according to the donation agreement after the event, and make the donation results public. Forty-first charitable organizations to accept donations, should be issued to the donor by the financial sector unified supervision (seal) system of public welfare donations. 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. Article 42 When a charitable organization accepts a large donation, it shall sign a written donation agreement with the donor, unless the donor indicates that it will not sign it. If a charitable organization accepts a small donation and the donor requests to sign a written donation agreement, the charitable organization shall sign a written donation agreement with the donor. The written donation agreement includes the names of donors and charitable organizations, the type, quantity, quality, use and delivery time of donated property. Article 43 When donors and charitable organizations agree on the use and beneficiaries of donated property, they shall not designate their interested parties as beneficiaries against the charitable purpose. No organization or individual may use charitable donations to publicize matters prohibited by laws and regulations such as tobacco products and their producers and sellers. Article 44 Donors shall fulfill their donation obligations. If the donor fails to deliver the donated property within the time limit in violation of the donation agreement, in any of the following circumstances, the charity organization or other recipients may request delivery; If the donor refuses to deliver, he may apply to the people's court for a payment order or bring a lawsuit according to law: (1) Donate the property for charitable activities as stipulated in Items 1 and 2 of Article 3 of this Law, and conclude a written donation agreement; (two) the donor publicly promised to donate through radio, television, newspapers and the Internet. If the donor's economic situation deteriorates significantly after concluding a written donation agreement or publicly committing to donate, which seriously affects his production, operation or family life, he may no longer fulfill his donation obligations. Forty-fifth donors have the right to inquire and copy the relevant materials used in the management of their donated property; If the donated property is of great value, the charitable organization shall promptly take the initiative to feedback the relevant information to the donor. If a charitable organization abuses the donated property in violation of the purposes agreed in the donation agreement, the donor has the right to ask it to correct; If the donor refuses to make corrections, he may bring a suit in a people's court. Chapter V Charitable Trust Article 46 Charitable trust is an act in which the trustor entrusts his property to the trustee according to law, and the trustee manages and disposes in the name of the trustee according to the wishes of the trustor, and conducts charitable activities. Article 47 The establishment of a charitable trust and the appointment of the trustee shall be in writing. Where the trust document requires filing, the trustee shall file the trust document with the civil affairs department of the people's government at or above the county level. Article 48 The trustee of a charitable trust may be a charitable organization or financial institution trusted by the trustor, or a natural person with full capacity for civil conduct. Article 49 In managing and disposing of the trust property, the trustee shall fulfill his duties according to the purpose of the trust, and fulfill the obligations of good faith and prudent management. The trustee shall timely report the handling of trust affairs and the management and use of trust property according to the trust documents and the requirements of the trustor. The trustee of a charitable trust filed in the civil affairs department shall report the handling of trust affairs and financial status to the civil affairs department at least once a year and make it public. Article 50 If the trustee violates the trust obligation or is difficult to perform his duties, the trustor may change the trustee. Article 51 A charitable trust may, if necessary, have a trust supervisor as stipulated in the trust documents. The trustee and other executors of trust affairs shall not concurrently serve as trust supervisors. The trust supervisor shall supervise the trustee's behavior and safeguard the rights and interests of the trustor and beneficiary according to law. If the trust supervisor finds that the trustee has violated the trust obligations or is difficult to perform his duties, he shall file a complaint with the trustor and have the right to bring a lawsuit in his own name. Article 52 The beneficiaries of charitable trusts shall be determined according to the trust documents. Article 53 Charitable trust property and its income shall not be used for non-charitable purposes. Article 54 The remuneration of the trustee and the trust supervisor and the expenses required for performing their duties shall be paid out of the trust property in accordance with the provisions of the trust documents and made public. The specific standards for the management cost of charitable trust, which are not specified in the trust documents, shall be in accordance with the relevant provisions of the civil affairs department of the State Council. Article 55 Where a charitable trust filed with the civil affairs department is terminated, unless otherwise stipulated in the trust documents, the trustee shall report the reasons for termination and the date of termination to the civil affairs department within 15 days from the date of occurrence of the reasons for termination, and carry out liquidation according to law. Article 56 If there are provisions on the remaining property of a charitable trust after liquidation, such provisions shall prevail; If there are no provisions in the trust documents, the remaining property shall be transferred to charitable organizations or other charitable trusts with the same or similar purposes. Chapter VI Charity Services Article 57 Charity services mentioned in this Law refer to non-profit services provided by charitable organizations and other organizations or individuals to others or society for charitable purposes. Fifty-eighth charitable organizations can provide charitable services themselves, or entrust other organizations with service expertise or recruit volunteers to provide them. Fifty-ninth charitable organizations to carry out charitable services, should be in accordance with the provisions of laws, regulations and articles of association, in accordance with the donation plan or donation agreement to use the donated property. If it is really necessary to change the donation plan or the use of donated property as stipulated in the donation agreement, the consent of the donor shall be obtained. Article 60 A charitable organization shall reasonably design charitable projects, optimize the implementation process, reduce the operating cost and improve the efficiency in the use of charitable property. Charitable organizations shall establish a project management system to track and supervise the implementation of the project. Article 61 When determining the beneficiaries of charitable services, charitable organizations shall adhere to the principles of openness, fairness and impartiality, and shall not designate the close relatives of the managers of charitable organizations as beneficiaries against the purpose of charity. Article 62 A charitable organization may sign an agreement with the beneficiary according to the need, specifying the rights and obligations of both parties, and agreeing on the purpose, amount, service content and method of the funded property. If the beneficiary fails to use the subsidized property according to the agreement or has other serious violations of the agreement, the charity organization has the right to ask him to correct it; If the charity refuses to make corrections, it has the right to terminate the agreement. Article 63 In providing charitable services, the personal dignity of the beneficiaries shall be respected and the privacy of the beneficiaries shall not be infringed. Sixty-fourth to carry out medical rehabilitation, nursing, education and training, social work and other charitable services with special skills, should implement the standards and regulations formulated by the state or industry associations. Article 65 Charitable organizations may recruit volunteers to participate in charitable services. When recruiting volunteers, all the information related to charity service shall be publicized, and the possible risks in the process of volunteer service shall be informed. Charitable organizations can sign agreements with volunteers according to their needs, clarify the rights and obligations of both parties, and stipulate the contents, methods and time of volunteer service. Sixty-sixth charitable organizations should register the volunteers' real names and record the service time, content, evaluation and other information of volunteers. According to the requirements of volunteers, charitable organizations should issue a record certificate of volunteer service free of charge and truthfully. Sixty-seventh charitable organizations should arrange volunteers to engage in charitable services that are suitable for their age, education, skills and physical condition, and carry out relevant training as needed. Sixty-eighth volunteers who accept the arrangement of charitable organizations to participate in charitable services shall obey the management of charitable organizations and receive necessary training. Sixty-ninth charitable organizations should provide necessary conditions for volunteers to carry out charitable services and protect the legitimate rights and interests of volunteers. Before arranging volunteers to participate in charitable services that may cause personal danger, charitable organizations shall purchase corresponding personal accident insurance for volunteers. Article 70 If the donated property remains after the termination of charitable projects, it shall be handled according to the fundraising plan or donation agreement; If the fundraising plan is not stipulated or the donation agreement is not stipulated, the charitable organization shall use the remaining property for other charitable projects with the same or similar purposes and make it public. Article 71 The civil affairs departments of the people's governments at or above the county level shall establish a coordination mechanism, provide demand information and convenient conditions, and guide and support charitable organizations and other organizations or individuals to carry out charitable services in an orderly manner. Chapter VII Information Disclosure Article 72 Charitable organizations and relevant departments shall fulfill their obligation of information disclosure according to law. Charity information disclosure shall be true, complete and timely, and there shall be no false records or misleading statements. Seventy-third people's governments at or above the county level shall establish and improve the system of charity information statistics and release. The State Council civil affairs departments should establish a unified charity information system. The civil affairs departments of the people's governments at or above the county level shall establish or designate a charity information platform, disclose charity information to the public in a timely manner, and provide charity information publishing services free of charge. The trustees of charitable organizations and charitable trusts shall publish charitable information on the platform specified in the preceding paragraph and be responsible for the authenticity of the information. Article 74 The civil affairs departments of the people's governments at or above the county level shall disclose the following charitable information to the public in a timely manner: (1) Registration items of charitable organizations; (2) Filing matters of charitable trusts; (3) A list of charitable organizations qualified for public fundraising; (4) A list of charitable organizations qualified for pre-tax deduction of public welfare donations; (five) tax incentives, subsidies and other promotional measures for charitable activities; (6) Information on purchasing services from charitable organizations; (seven) the results of inspection and evaluation of charitable organizations and charitable trusts; (eight) the results of commendation and punishment for charitable organizations or other organizations and individuals; (nine) other information that should be disclosed in accordance with laws and regulations. Article 75 A charitable organization shall disclose the following information to the public every year: (1) Registration information such as articles of association, unified social credit code and registration certificate number; (2) Information on members of decision-making, implementation and supervision institutions; (three) the annual work report, including the audited financial accounting report, the annual fundraising and donations, charitable projects; (four) other information required by the civil affairs department of the State Council. In case of major changes in the above information, charitable organizations shall make it public in a timely manner. Seventy-sixth charitable organizations should promptly disclose the situation of soliciting donations from the public and the operation of charitable projects. If the period of public fundraising is more than six months, the specific situation of fundraising shall be disclosed at least once every three months, and the fundraising situation shall be fully disclosed within three months after the end of public fundraising activities. If the operation period of a charity project is more than six months, the specific situation of the project operation shall be disclosed at least once every three months, and the operation of the project and the use of the raised funds and materials shall be fully disclosed within three months after the end of the project. Article 77 When a charitable organization collects money from a specific target, it shall promptly inform the donor of the collection and the management and use of the money and materials raised. Seventy-eighth charitable organizations should inform the beneficiaries of their funding standards, work processes and work norms. Seventy-ninth urban and rural community organizations and units to carry out charitable donations, should be in the community, the unit within the timely disclosure of the collection and use of funds and materials. Article 80 Information involving state secrets, personal privacy, business secrets and other information that is prohibited by laws and administrative regulations shall not be made public. If the donor or beneficiary does not agree to disclose his name, name, domicile and other information, it shall not be disclosed. Chap VIII promotion measures article 81 that people's government at or above the county level shall, in accordance with this Law and the local economic and social development, formulate plan, policies and measures for promoting the development of charity. The people's governments at or above the county level and their relevant departments shall, within the scope of their respective duties, provide information on charitable needs to charitable organizations and trustees, and provide guidance and help for charitable activities. Article 82 The civil affairs department of the people's government at or above the county level shall establish a charity information sharing mechanism with other departments. Eighty-third charitable organizations and their income shall enjoy tax concessions according to law. Eighty-fourth natural persons, legal persons or other organizations that donate property for charitable activities shall enjoy tax concessions according to law. Materials donated overseas for charitable activities shall be reduced or exempted from import duties and import value-added tax according to law. Article 85 Beneficiaries who accept charitable donations or charitable services shall enjoy preferential tax treatment according to law. Eighty-sixth charitable organizations, donors and beneficiaries enjoy preferential tax according to law, the relevant departments shall timely go through the relevant formalities. Article 87 Where a donor donates physical objects, negotiable securities, stock rights or intellectual property rights to a charity organization, it shall be exempted from relevant administrative fees for the transfer of rights according to law. Eighty-eighth charitable organizations to carry out poverty alleviation, helping the poor, helping the disabled, supporting the elderly, saving orphans need land for charitable services, can use state-owned allocated land or rural collective construction land according to law. The land for charitable service facilities shall not be changed without legal procedures. References:

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