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Welfare Donations Law of the People's Republic of China
People's Republic of China Public Welfare Donation Law
(Adopted by the 10th Session of the Standing Committee of the Ninth National People's Congress on 28 June 1999)
Passed by the 10th meeting of the Standing Committee of the 9th National People's Congress on 6/28/99, to take effect on 9/1/99.
Chapter 1: General Provisions
No. 1 GENERAL PRINCIPLES
Article 1: This Law is formulated for the purpose of encouraging donations and standardizing the behaviors of both donation and receipt of donation; protecting the legitimate rights and interests of the donor, the recipient and the beneficiary; and promoting public welfare undertakings.
Article 1 These regulations are drawn up in order to encourage donations; standardize the behaviour of donors and recipients [shou zeng]; protect the legal rights of donors, recipients and beneficiaries; and promote the development of public welfare undertakings.
Article 2: This Law applies to any natural person, legal person, or other organization that is willing to donate assets to any legally established social bodies engaged in public welfare and to non?profit welfare administration units for the use of public welfare undertakings.
Article 2 Individuals, legal representatives [faren], and other organisations may voluntarily and freely make contributions to public welfare social organisations [gongyixing shehui tuanti] and public welfare non-profit institutional work units [gongyixing feiyingli de shiye danwei] to be applied according to these regulations for use in public welfare undertakings.
Article 3: The public welfare undertakings stated in this Law refer to the following non-profit activities:
Article 3 The following non-profit activities shall be deemed public welfare undertakings to which the regulations apply:
1. Activities carried out by social bodies and individuals to provide disaster relief, aid the poor, and give support and assistance to the physically disabled;
I.Disaster relief, poverty alleviation, and assistance to the handicapped, as well as activities for social groups [shehui tuanti] and individuals in straightened circumstances.
2. Educational, scientific, cultural, public health, and sports undertakings;
II.Education, scientific, cultural, public health, and athletic undertakings.
3. Construction of environmental protection facilities and public utilities in society;
III.Environmental protection and construction of public facilities.
4. Other public and welfare undertakings in society that aim to promote social development and progress.
IV.Other public welfare undertakings promoting social development and progress.
Article 4: Donations should be made on a voluntary and nonreimbursable basis. Any forced apportion or any covert act of apportion will be prohibited, and no one may engage in profitmaking activities of any kind under the guise of donation.
Article 4 Donations should be voluntarily and freely given. It is forbidden to forcefully or covertly extract donations, or to use the name of the donor in a for-profit enterprise.
Article 5: The use of donated assets ought to be based on the will of the donor and remain in keeping with public welfare purposes. No one is allowed to divert donated assets earmarked for public welfare to other uses.
Article 5 Donations should be used in a manner respecting the wishes of the donor, and conforming with the end purpose of public welfare. Donated property may not be diverted to other purposes.
Article 6: Donations should be made in observation of relevant laws, rules, and regulations; and must not transgress social morality, or impair public interests and other legitimate rights and interests of citizens.
Article 6 Donors should abide by laws and regulations; they should not violate social mores, and should not work against the public interest, or any other people's lawful interests.
Article 7: The donated assets received by social bodies engaged in public welfare as well as the any value added to such donated assets are all public assets of the society and are under the protection of relevant state laws. No unit or individual is allowed to encroach upon, divert for other purposes, or cause damage to donated assets.
Article 7 Donations received by public welfare organisations add to the value of society, and therefore receive the protection of the nation's laws from seizure, embezzlement, or damage by any work unit or individual.
Article 8: The State encourages the development of public welfare undertakings, and extends support and preferential treatment to social bodies engaged in public welfare and non?profit welfare administration units.
Article 8 The state encourages the development of public welfare undertakings, and grants support and preferential treatment to public welfare social organisations and public welfare non-profit institutional work units.
The state encourages natural persons, legal persons, or other organizations to make donations to public welfare undertakings.
The country encourages individuals, legal representatives, and other organisations to donate to public welfare undertakings.
Those natural persons, legal persons, or other organizations that have made outstanding contributions by making donations to public welfare undertakings will be commended by the people's governments or relevant departments in charge.
The government has granted commendations to individuals, legal representatives, or other organisations that have made notable contributions to public welfare undertakings.
The consent of the donor should first be sought before any public commendation is extended to the donor.
Before undertaking public commendation of donors, the donor's opinion must first be solicited.
Chapter II: Donation And Receipt Of Donation
No. 2 DONORS AND RECIPIENTS
Article 9: Natural persons, legal persons, or other organizations can choose to make donations to the social bodies engaged in public welfare and non?profit welfare administration units that fit their donation intentions. The assets they donate should be the legitimate assets to which they have the right of disposal.
Article 9 Individuals, legal representatives, or other organisations may choose to donate to any public welfare social organisation or public welfare non-profit institutional work unit that is conducting activities. Donations should be the lawful property of the donor.
Article 10: Social bodies engaged in public welfare and non?profit welfare administration units are allowed to receive donations in accordance with this Law.
Article 10 Public welfare social organisations and public welfare non-profit institutional work units can receive donations according to these regulations.
The social bodies engaged in public welfare stated in this Law refer to legally established social bodies that aim to develop public welfare undertakings.
Regulations of so-called public welfare social organisations are established with the principle aim of developing charities and other social organisations.
The non-profit welfare administration units stated in this Law refer to legally established educational organs, scientific research organs, medical and public health organs, social and public cultural organs, social and public sports organs, and social welfare organs that are engaged in public welfare undertakings with no profit?making purposes.
Regulations of so-called public welfare non-profit institutional work units apply to organisations engaged in working towards public welfare non-profit purposes including education organisations, scientific research organisations, medical and public health organisations, social welfare organisations and so on.
Article 11: In the case of natural disasters or when the people's governments and their departments at and above the county level are named by the donor outside the country as the recipient, the people's governments and their departments at and above the county level are allowed to receive the donation and to exercise management over the donation in accordance with relevant stipulations of this Law.
Article 11 At the occurrence of a natural disaster or other circumstances is which a donor asks government departments above the county level [xian ji yi shang renmin zhengfu jiqi bumen] to receive donations, the government department above the county level can receive donations, and furthermore according to the related regulations, can undertake the management of donated property.
The people's governments and their departments at and above the county level can either turn over the donated assets they have received to social bodies engaged in public welfare and non-profit welfare administration units, or they can distribute to or run public welfare undertakings according to the will of the donor. However, they are not allowed to list themselves as the beneficiary of the donation.
Government departments above the county level can pass received donations on to public welfare social organisations or public welfare non-profit work units; they can also, in accordance with the donor's wishes, distribute funds to set up public welfare undertakings, but they may not name their own organisation as the beneficiary.
Article 12: The donor can enter into a donation agreement with the recipient concerning the nature, quality, quantity, and uses of the donation. The donor has the right to decide the quantity, the use, and the form of the donation.
Article 12 Donors may specify the quality, amount, and use of a donations by means of contracts with recipients. The donor has the right to decide the type, use, and amount of the donation.
The donor should fulfill the donation agreement according to the law, and turn over the donated assets to the recipient in accordance with the time and the form agreed in the donation agreement.
Donors should fulfil the donation agreement, and according to the period of time and fashion arranged in the contract transfer the donated property to the recipient.
Article 13: If the donor is to donate assets to build a public welfare project, the donor is required to reach a donation agreement with the recipient on the capital, construction, management, and use of the project.
Article 13 Donors making contributions to public welfare undertaking construction projects should reach an agreement with the recipients arranging the construction project's funding, construction, management and use.
The recipient unit of the donated public welfare project should go through the necessary examination and approval formalities concerning the project according to relevant state stipulations, and will organize the construction of the project. The construction of the project can also be organized through joint efforts by both the donor and the recipient.
Donors to public welfare undertaking construction projects can act on behalf of the recipients, in accordance with relevant regulations, in handling the project's inspection and approval procedures; furthermore organisations can organise construction work, or recipients and donors can jointly organise construction work.
The quality of the project should meet state quality standards.
Construction quality should be meet the nation's quality standards.
Upon the completion of the donated public welfare project, the recipient unit should inform the donor of the construction progress, the use of construction funds, and the results of a quality assessment of the project.
At the completion of the donated public welfare undertaking construction project, the recipients should inspect the construction, the use of funds, and the construction quality to ensure that the conditions match the donor's specifications.
Article 14: The donor of a public welfare project can leave his or her name on the project as a remembrance. In the case that a donor is a sole donor or a principal donor of a public welfare project, the donor can suggest the name of the project and submit the suggestion to the people's governments at and above the county level for approval.
Article 14 Donors may have their name marked on public works construction projects; principal or sole contributors may select a name for the construction project, with the endorsement of a government department above the county level.
Article 15: The recipient of the assets donated by a donor outside the country is responsible for handling the entry formalities for the donated assets according to relevant state stipulations. As regards the donation of goods that require a permit, the recipient should apply for the permit according to relevant state stipulations, and the customs office should conduct examination, clearance, and supervision upon receipt of the permit.
Article 15 When foreign [jingwai] donors make contributions, the recipients should handle entry procedures in accordance with relevant government regulations. Donors require permits for the import management of goods. Recipients should handle permit applications according to the relevant government regulations; customs inspections will be based upon the permits.
For donations made by overseas Chinese to localities inside the country, the Departments of Overseas Chinese Affairs under the people's governments at and above the county level should help the donor to go through necessary entry formalities, and provide assistance for the donor with his donation of the project.
For Overseas Chinese wishing to make donations within China, the Office of Overseas Chinese Affairs [renmin zhengfu qiao bumen] may supply assistance in arranging entry procedures.
Chapter III: The Use And Management Of Donated Assets
No. 3 USE AND MANAGEMENT OF DONATED PROPERTY
Article 16: Upon receipt of donations, the recipient should issue a legal and valid receipt to the donor. In addition, the recipient should also register and put the donated assets on file, and take good care of the donated assets.
Article 16 After receiving donations, recipients should take care to present a receipt to the donor and file a record of the donations.
Article 17: Social bodies engaged in public welfare should use the donated assets they have received to subsidize activities and undertakings that are in keeping with their aims.
Article 17 Public welfare social organisations should make use of donations and financial aid in activities and undertakings that conform with the specified purpose.
They should promptly put into use the donated assets that are earmarked for disaster relief.
Donations made for disaster relief should promptly be used for relief activities.
As for funds, the amount of subsidies extended to public welfare undertakings every year should not go lower than the proportions stipulated by the State.
The proportion of their income that foundations give yearly in financial aid to public welfare undertakings may not be lower than the proportion specified by the government.
Social bodies engaged in public welfare must strictly observe relevant State stipulations, and take active steps to preserve and increase the value of donated assets in line with the principles of lawfulness, safety, and effectiveness.
Public welfare organisations should rigorously abide by relevant government regulations, in accordance with the principles of law, safety, and efficiency and work vigorously to bring about an increase in the value of the donation.
Non-profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction, and they are forbidden to divert the donated assets to other uses.
Public welfare non-profit institutional work units should ensure that donations are used for the development of that work unit's public welfare undertakings, and that funds are not diverted to other uses.
As for donated assets that are hard to keep in reserve or that will not bear transportation, as well as donated assets that have exceeded actual demands, the recipient can sell off the donated assets, and all the revenue acquired therefrom should be used for the original purpose of the donation.
Receivers may sell off donated goods that are not stored or transported easily, or that exceed practical needs, and the resulting income in its entirety should be used to achieve the donor's purpose.
Article 18: In the cases wherein a donation agreement is established between the recipient and the donor, the recipient should make use of the donated assets as agreed in the agreement, and is forbidden to change arbitrarily the uses of the donated assets.
Article 18 After reaching an agreement with the donors, the recipients should make use of the donated property according to the provisions of the agreement; they may not on their own authority change the use of the donation.
If a change in the uses of the donated assets is necessary, the recipient should seek the consent of the donor.
If there is an authentic need to change the use of the donation, the receiver should solicit the donor's consent.
Article 19: The recipient of donated assets must set up a perfect financial and accounting system, as well as a system for the uses of donated assets, in accordance with relevant state stipulations, with a view to reinforcing its management over the donated assets.
Article 19 The recipients should, in accordance with the country's relevant laws, establish adequate procedures for the management of donations [jianquan caiwu kuaiji zhidu] and a system for the regulated use of donations, as well as strengthen their management of donations.
Article 20: The recipient is required to subject itself to supervision by submitting a report to relevant government departments every fiscal year concerning the use and management of the donated assets.
Article 20 Each fiscal year, recipients should report to the relevant government Ministry on the use, management, and supervision of donations.
Relevant government departments can audit the accounts of the recipient when necessary.
It is essential that at any time relevant government Ministries can conduct an audit of the properties.
The customs office will exercise supervision and control according to the law over donated goods that enjoy tax exemptions or reductions.
Customs officials will supervise and manage reductions and exemptions of import duties on donated goods, in accordance with the law.
The people's governments at and above the county level can participate in supervision over the use and management of the assets donated by overseas Chinese to localities inside the country.
The Office of Overseas Chinese Affairs may participate in the management and supervision of projects sponsored by donations from Overseas Chinese.
Article 21: The donor has the right to inquire of the recipient about the use and management of his or her donated assets, and put forward opinions and suggestions concerning the use and management of the donated assets.
Article 21 Donors have the right to inquire to receivers about the use and management of donations, and to put forward their opinions and suggestions.
When so inquired, the recipient should respond truthfully.
The recipients must respond truthfully to the donor's inquiries.
Article 22: The recipient should subject itself to supervision by the society by making known to the public its receipt of donations, as well as its use and management of the donated assets.
Article 22 The recipients must make public the conditions, use and management of donations and must accept the supervision of society [jieshou shehui jiandu].
Article 23: Social bodies engaged in public welfare should practice strict economies, lower their management costs, and pay the salaries of their functionaries as well as administrative expenses with such revenues as bank interest according to relevant state stipulations.
Article 23 Public welfare social organisations should rigorously practice economy and reduce management costs; employees' salaries and office expenses should be derived from interest on donations and other income, and be commensurate with standards specified by the government.
Chapter IV: Preferential Measures
No. 4 PREFERENTIAL MEASURES
Article 24: Companies and other enterprises that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning enterprise income tax according to the stipulations of relevant laws and administrative regulations.
Article 24 Corporations and other enterprises that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy business tax benefits.
Article 25: Natural persons as well as individual businesses that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning personal income tax according to the stipulations of relevant laws and administrative regulations.
Article 25 Individuals and private small businesses [gongshanghu] that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy personal tax benefits.
Article 26: According to the stipulations of relevant laws and administrative regulations, import tariffs and the value?added tax imposed on import links will be reduced or exempted for goods donated by the donor from outside the country to social bodies engaged in public welfare and non?profit welfare administration units for the use of public welfare undertakings.
Article 26 Foreigners [jingwai] making donations of goods and materials to public welfare social organisations and public welfare non-profit institutional work units for use in public welfare undertakings, will in the administration of these regulations will enjoy reduction or elimination of import taxes and import procedural fees.
Article 27: Local people's governments should extend support and preferential treatment to the public welfare projects donated to localities under their jurisdiction.
Article 27 The local people's government should grant support and preferential treatment to donated construction projects.
Chapter V: Legal Liabilities
No. 5 LEGAL RESPONSIBILITIES
Article 28: Any recipient that has arbitrarily changed the nature and uses of donated assets without seeking the consent of the donor will be ordered to make corrections and will be given warnings by relevant departments under the people's governments at and above the county level.
Article 28 Recipients who have not solicited the donor's permission, or who have on their own authority changed the nature or use of a donation are to be ordered by a government department above the county level to correct their error, and are given a warning.
If the recipient refuses to make corrections, then upon the consent of the donor, the donated assets will be transferred by the people's governments at and above the county level to the care of a public welfare social body or a non-profit welfare administration unit that has the same or similar aims.
If they refuse to correct their error or solicit the donor's opinion, the government may turn over the donation to another public welfare social organisation or public welfare non-profit institutional work unit in the same or similar area of work.
Article 29: Anyone who has diverted the use of, encroached upon, or embezzled donated money and goods will be ordered by the people's governments at and above the county level to return the money and goods he has used and acquired, and will be penalized;
Article 29 In the event of embezzlement, seizure, or corruption of any of the donated goods, the relevant government department may order the return of the remaining funds or donated goods to the donor, in addition to imposing a fine.
those who are found to be directly responsible will be dealt with by their units according to relevant stipulations; and those who are found guilty of a crime will be prosecuted for criminal liability according to the law.
Furthermore, the persons responsible will be dealt with according to the regulations of the work unit. In criminal cases, criminal penalties will be applied in accordance with the law.
The donated money and goods recovered from people mentioned in previous articles should be used for the original purposes of the donation.
Article 30: In donation activities, anyone who is found to have committed one of the following offenses will be punished according to the stipulations of relevant laws and regulations; and anyone who is found guilty of a crime will be prosecuted for criminal liability according to the law:
Article 30 Among the activities of donors, the behaviours listed below are punishable by law; in criminal cases, criminal penalties will be applied in accordance with the law.
1. Evading foreign exchange controls and obtaining foreign exchange by fraud;
I.Evasion of exchange control
2. Evading taxes and defrauding the revenue service;
3. Engaging in smuggling;
III.Engaging in illicit activities
4. Selling, transferring, or diverting to other uses, any donated goods inside the country that are imported with tax reductions and exemptions, without obtaining the authorization of the customs office and without paying in full the payable taxes.
IV.Not obtaining customs permissions or not paying the proper amount of tax, and then transferring or selling goods for profit.
Article 31: Any functionaries in the recipient unit who have caused severe damage to the donated assets as a result of their abuse of power and authority, dereliction of duty, malpractice through favoritism and committing irregularities will be dealt with by their units according to relevant stipulations; and those who are found guilty of a crime will be prosecuted for criminal liability according to the law.
Article 31 Employees of recipients who abuse their powers, neglect their duties, or fail to act impartially and commit irregularities, resulting in a major loss of donated goods will be dealt with according to the regulations of the work unit. In criminal cases, criminal penalties will be applied in accordance with the law.
Chapter VI Supplementary Provisions
No. 6 SUPPLEMENTARY
Article 32: This law shall go into effect on September 1, 1999.
Article 32 These regulations will take effect on 9/1/99