Legal basis: People's Republic of China (PRC) Public Welfare Donation Law Article 1 This law is formulated in order to encourage donations, standardize donations, protect the legitimate rights and interests of donors, recipients and beneficiaries, and promote the development of public welfare undertakings.
Article 2 This Law is applicable to natural persons, legal persons or other organizations that voluntarily donate property to legally established public welfare social organizations and public welfare non-profit institutions for public welfare undertakings.
Article 3 The public welfare undertakings mentioned in this Law refer to the following non-profit-making undertakings.
(a) activities of social groups and individuals in need of help, such as disaster relief, poverty alleviation and disability assistance;
(2) Education, science, culture, health and sports;
(3) Environmental protection and public facilities construction;
(4) Other public interests and welfare undertakings that promote social development and progress.