The term "donor" as mentioned in these Regulations refers to overseas Chinese who provide donations to set up public welfare undertakings.
The recipient units mentioned in these Regulations refer to social welfare institutions, social organizations, institutions and other organizations that accept donations from overseas Chinese. Article 3 Overseas Chinese should follow the principles of voluntary donation and respect for donors' wishes when donating to set up public welfare undertakings. Fourth overseas Chinese donations to set up public welfare undertakings are protected by state laws.
Donors and recipients must abide by laws and regulations and conform to the interests of the state and society. Article 5 People's governments at all levels shall support, encourage and protect overseas Chinese donation activities, and shall commend those who have contributed to the establishment of public welfare undertakings through donations. Article 6 The overseas Chinese affairs administrative departments of the municipal and district people's governments shall be responsible for the guidance, management and supervision of overseas Chinese donations, and other relevant administrative departments shall do a good job in the management of overseas Chinese donations according to their respective duties. Chapter II Protection of Donations Article 7 Donors have the right to decide on their own the way, amount, use and recipients of donations.
No unit or individual may persuade or apportion against the wishes of the donor. Eighth donors have the right to directly or entrust the relevant units and individuals to check the use of donated funds and materials and the construction of public welfare undertakings.
For acts against the will of the donor, the donor has the right to complain to the administrative department of overseas Chinese affairs or the competent department of the recipient unit, and the administrative department of overseas Chinese affairs or the competent department of the recipient unit shall investigate and deal with the complaint within 30 days from the date of receiving it, and give a written reply to the donor. Article 9 Where a donor requests to keep his donation confidential, it shall keep it confidential.
Public reporting and publicity of overseas Chinese donations must obtain the consent of the donors and abide by the relevant provisions of the state. Article 10 Where a donor requests a name for the public welfare undertaking he donated, it shall be approved by the municipal or district people's government. Unless otherwise stipulated by the state, such provisions shall prevail. Article 11 The recipient entity shall not require the donor to bear the relevant taxes and fees other than the use of donated funds. Twelfth public welfare projects donated by overseas Chinese (hereinafter referred to as overseas Chinese donation projects) shall collect urban infrastructure supporting fees and land use fees. Article 13 If a donor uses its business income for public welfare undertakings, it shall deduct it when calculating the annual taxable income in accordance with the relevant provisions of the national tax law. Chapter III Donation Management Article 14 After accepting the donation, the recipient entity shall issue a certificate or receipt to the donor.
When the recipient unit accepts a donation with a value of less than 500,000 yuan, it shall report it to the local overseas Chinese affairs administrative department for the record. If the donation value exceeds 500,000 yuan, it shall be reported to the municipal administrative department for overseas Chinese affairs for the record. Article 15 When accepting imported materials donated by overseas Chinese, the recipient entity shall submit the following documents to the municipal administrative department for overseas Chinese affairs for examination and approval:
(a) the donor's donation intention or donation agreement;
(two) the report of the recipient's application for accepting the donation and the opinions of the competent department of the recipient;
(3) List of donated materials (including amount, type, quantity and quality, etc.). ).
The municipal administrative department for overseas Chinese affairs shall, within 15 days from the date of receiving the documents listed in the preceding paragraph, reply the examination and approval results in writing to the recipient unit. Article 16 The imported materials donated by donors shall be examined and released by the customs according to the provisions with the approval documents of the municipal overseas Chinese affairs administration department and the list of donated materials.
Donations that are subject to import license management and exclusive distribution of goods and materials shall be handled in accordance with state regulations. Article 17 The recipient entity shall not transfer the donated imported materials without authorization. If it is necessary to transfer donated materials under special circumstances, it shall obtain the consent of the donor and be approved by the original examination and approval authority and the customs. The transfer of imported materials with tax reduction or exemption shall be carried out in accordance with relevant state regulations, and the proceeds from the transfer shall still be used for related public welfare undertakings. Eighteenth recipient units should establish and improve the management system of donations, donations must be registered. A detailed account shall be set up for the donated RMB or foreign exchange, which shall be used exclusively for the purpose specified by the donor; Donated materials and real estate shall be properly used and managed according to the wishes of the donor, and shall not be used for other purposes without authorization.
If it is really necessary to change the use of donated money and materials, it shall obtain the consent of the donor and report it to the overseas Chinese affairs administrative department for filing or examination and approval. Nineteenth construction projects donated by overseas Chinese, the recipient unit shall sign a donation agreement with the donor.
The recipient unit shall be fully responsible for the construction and management of overseas Chinese donation projects. Twentieth overseas Chinese donation projects should be submitted for approval according to the procedures stipulated in the capital construction investment. The determination and location of overseas Chinese donation projects should conform to urban and rural planning and pay attention to social and environmental benefits. Planning, planning, land, construction, environmental protection and other departments should give priority to the relevant procedures; Relevant departments should give priority to water supply, power supply, communication and other supporting facilities.