Folding Chapter I
General
Article I In order to encourage donations, regulate the donation and the recipient behavior, the protection of the legitimate rights and interests of the donor, the recipient and the beneficiaries, and to promote the development of public welfare undertakings, the enactment of this law.
Second natural persons, legal persons or other organizations voluntarily and free of charge to the lawfully established public welfare organizations and public welfare non-profit institutions to donate property for the public welfare, the application of this law.
Article 3 The public welfare undertakings referred to in this Law refers to the following non-profit:
(1) disaster relief, relief of poverty, help the disabled and other difficult social groups and individuals in the activities;
(2) education, science, culture, health, sports;
(3) environmental protection, the construction of social **** facilities;
( (iv) other social public **** and welfare undertakings that promote social development and progress.
(Related articles: Literature of Law 1 article 1 time)
Article 4 The donation shall be voluntary and gratuitous, prohibit the forced apportionment or disguised apportionment, and shall not be engaged in profit-making activities in the name of donation.
Article V. The use of donated property shall respect the wishes of the donor, in line with the public welfare purposes, shall not be donated property for other purposes.
Article VI of the donation shall comply with laws and regulations, shall not be contrary to social morality, shall not harm the interests of public **** and the legitimate rights and interests of other citizens.
Article VII of the public welfare organizations donated property and its value-added for the public **** property, protected by state law, any unit or individual shall not encroach on, misappropriation and destruction.
Article VIII The State encourages the development of public welfare undertakings and gives support and preferential treatment to public welfare social organizations and public welfare non-profit institutions.
The state encourages natural persons, legal persons or other organizations to make donations to public welfare undertakings.
Natural persons, legal persons or other organizations that have made outstanding contributions to public welfare donations shall be commended by the people's government or relevant departments. Public recognition of the donor, the donor should be consulted in advance.
Folding Chapter II
Donation and Dedication
Article IX natural persons, legal persons or other organizations can choose to meet their donation wishes of public welfare organizations and public welfare non-profit institutions to make donations. Donated property shall be its right to dispose of lawful property.
Article 10 public welfare organizations and public welfare non-profit institutions can accept donations in accordance with this Law.
The public welfare associations referred to in this Law refers to those established in accordance with the law, with the development of public welfare for the purpose of foundations, charitable organizations and other social organizations.
The public welfare non-profit institutions referred to in this Law means educational institutions, scientific research institutions, medical and health institutions, social public ****cultural institutions, social public ****sports institutions and social welfare institutions established in accordance with the law to engage in public welfare without the purpose of profit.
Article 11 In the event of a natural disaster or when an overseas donor requests the people's government at or above the county level and its departments to act as a donee, the people's government at or above the county level and its departments may accept the donation and manage the donated property in accordance with the relevant provisions of this Law.
The people's governments at or above the county level and its departments can be transferred to the donated property to public welfare organizations or public welfare non-profit institutions; can also be distributed in accordance with the wishes of the donor or public welfare undertakings, but shall not be benefited by this organ.
Article XII of the donor and the donee can donate property on the type, quality, quantity and use of the content of the donation agreement. The donor has the right to decide the amount, purpose and manner of donation.
The donor shall fulfill the donation agreement in accordance with the law, in accordance with the donation agreement agreed period and transfer of donated property to the donee.
Article XIII of the donor to donate property to build public welfare projects, shall enter into a donation agreement with the donee, the project funds, construction, management and use of the agreement.
Donation of public welfare projects by the recipient unit in accordance with relevant state regulations for project approval procedures, and the organization of construction or by the recipient and the donor **** with the organization of construction. Project quality should be in line with national quality standards.
Donation of public welfare projects completed, the recipient unit shall be the construction, the use of construction funds and the quality of the project acceptance to the donor.
Article XIV of the donor for the donation of public welfare projects can be memorialized; donor alone donated projects or mainly by the donor to fund the construction of projects, can be proposed by the donor of the project name, reported to the people's government at or above the county level for approval.
Article XV of the foreign donors to donate property, the donee in accordance with relevant state regulations for entry formalities; donations of items subject to license management, the donee in accordance with the relevant provisions of the state for licensing formalities, the customs clearance, supervision and control of licenses.
Overseas Chinese donations to the territory, the people's governments at or above the county level overseas Chinese affairs departments can assist in the relevant entry formalities for the donor to implement the donation project to provide assistance.
Folding Chapter III
Donated property use and management
Article XVI of the donee to accept the donation, shall issue a legal and valid receipt to the donor, will be the donated property registers, proper storage.
Article XVII of the public welfare organizations shall be donated property for the purpose of funding activities and undertakings in line with its purpose. For the donated property accepted for disaster relief, should be used in a timely manner for relief activities. The amount of funds used by the foundation to subsidize public welfare undertakings each year shall not be less than the proportion prescribed by the state.
Public welfare organizations shall strictly abide by the relevant provisions of the state, in accordance with the principle of lawful, safe and effective, and actively realize the preservation and enhancement of the value of donated property.
Public welfare non-profit institutions shall be donated property for the development of the unit's public welfare, shall not be diverted to other uses.
For not easy to store, transportation and more than the actual need of the donated property, the donee can sell, all the income obtained, should be used for the purpose of the donation.
Article 18 of the donee and the donor entered into a donation agreement, shall be used in accordance with the agreed purposes of the donated property, shall not change the use of donated property. If there is a need to change the use of the donor's consent should be obtained.
Article 19 of the recipient shall, in accordance with the relevant provisions of the state, establish and improve the financial accounting system and the use of donated property system, strengthen the management of donated property.
Article 20 The donee shall report annually to the relevant government departments on the use and management of the donated property and accept supervision. If necessary, the relevant government departments may audit their finances.
The Customs and Excise Department shall supervise and manage the donated goods with reduced or waived tariffs in accordance with the law.
Overseas Chinese Affairs Department of the people's governments at or above the county level can participate in the supervision of the use and management of property donated by overseas Chinese to the territory.
Article 21 The donor has the right to the donee to inquire about the use and management of donated property, and put forward comments and suggestions. For the donor's inquiries, the donee shall respond truthfully.
(Related articles: referee documents 1 1 times)
Article 22 The donee shall make public the acceptance of donations and the use of donated property, management, and accept social supervision.
Article 23 public welfare organizations shall practice economy and reduce management costs, staff salaries and office expenses from interest and other income in accordance with the state standards.
Folding Chapter IV
Preferential Measures
Article 24 Corporations and other enterprises that donate property for public welfare in accordance with the provisions of this Law shall be entitled to preferential treatment in respect of enterprise income tax in accordance with the provisions of laws and administrative regulations.
Article 25 Natural persons and individual industrial and commercial households in accordance with the provisions of this Law to donate property for public welfare, in accordance with the provisions of laws and administrative regulations to enjoy the benefits of personal income tax.
Article 26 of the foreign to the public welfare organizations and public welfare non-profit institutions to donate materials for public welfare, in accordance with the provisions of laws and administrative regulations reduced or exempted from import tariffs and value-added tax on imports.
Article 27 For donated projects, the local people's government shall give support and preferential.
Folding Chapter V
Legal Responsibility
Article 28 If the donee fails to obtain the permission of the donor and changes the nature and use of the donated property without authorization, the relevant departments of the people's governments at or above the county level shall order correction and give a warning. Refuse to make corrections, after consulting the donor, the people's governments at or above the county level will be donated property to the same or similar to its purpose of public welfare organizations or public non-profit institutions.
Article 29 embezzlement, misappropriation or embezzlement of donations, by the people's governments at or above the county level, the relevant departments shall order the return of the use, the proceeds of the money, and impose a fine; the directly responsible personnel, by the unit shall be dealt with in accordance with the relevant provisions of the law; constitutes a crime, shall be investigated for criminal responsibility.
In accordance with the preceding paragraph recovered, recovered donations, should be used for the original donation purpose and use.
Article 30 in the donation activities, one of the following acts, in accordance with the relevant provisions of laws and regulations shall be punished; constitutes a crime, be held criminally responsible:
(a) foreign exchange evasion, fraudulent purchase of foreign exchange;
(b) tax evasion, tax evasion;
(c) smuggling activities;
(d) without the Customs permit and without paying back the tax due, unauthorized tax reduction, duty-free import of donated goods in the territory of the sale, transfer or transfer for other purposes.
Article 31 of the recipient unit of the staff, abuse of power, dereliction of duty, favoritism, resulting in major losses caused by the donated property, by their units in accordance with the relevant provisions to be dealt with; constitutes a crime, shall be investigated for criminal responsibility.
Folding Chapter VI
Attachment
Article 32 This Law shall come into force on September 1, 1999, shall come into force.