中华人民共和国公益事业捐赠法 Law of the People's Republic of China on Donation for Public Welfare Undertakings
(Adopted at the Tenth Meeting of the Standing Committee of the Ninth National People's Congress on June 28,1999; promulgated by the Order No. 19 of the President of the People's Republic of China on June 28, 1999 and effective as of September 1, 1999)
颁布日期：19990628 实施日期：19990901 颁布单位：全国人大常委会
Chapter I General Provisions
Chapter II Donation and Acceptance of Donation
Chapter III Usage and Management of Property Donated
Chapter IV Preferential Measures
Chapter V Legal Liability
Chapter VI Supplementary Provisions
Chapter I General Provisions
Article 1 This Law is enacted with a view to encouraging donation, standardizing the act of donation and acceptance of donation, protecting the lawful rights and interests of donors, donees and beneficiaries, and promoting the development of public welfare undertakings.
Article 2 On the condition that natural persons, legal persons, and other organizations voluntarily donate property to legally established public welfare associations and not-for-profit public welfare institutions without any compensation, and the donated property is used for public welfare undertakings, this Law shall be applied.
Article 3 Public welfare undertakings mentioned in this Law refer to following matters:
(1)activities of relieving disasters, helping the poor, assisting the disabled as well as other social groups and individuals in trouble;
(2)education, science, culture, public health, and sports;
(3)environmental protection, construction of public facilities;
(4)other social and public welfare undertakings promoting the development and progress of society.
Article 4 Donation shall be made on a voluntary basis and without compensation, compulsory apportions or apportions in disguised form are prohibited, the engagement of for-profit activities in the name of donation shall not be permitted.
Article 5 The use of donated property shall be subject to the willingness of a donor, and conforms to the purpose of public welfare, the donated property shall not be misappropriated for other purposes.
Article 6 The making of donation shall be in conformity with laws and regulations; it shall not go against social morality, nor impair public interests and other citizens' legal rights and interests.
Article 7 Property and its increment accepted as donation by public welfare associations is social and public property, which is protected by laws of the State; no unit or individual may appropriate, seize, or damage it.
Article 8 The State supports the development of public welfare undertakings, and gives supports and preferential treatments to public welfare associations and not-for-profit public welfare institutions with a nature of.
The State encourages natural persons, legal persons and other organizations to make donations to public welfare undertakings.
Natural persons, legal persons and other organizations making outstanding contributions to donation for public welfare undertakings are to be given commendation by the people's governments or the relevant departments. Before giving public commendation to a donor, comment for the donor shall be obtained in advance.
Chapter II Donation and Acceptance of Donation
Article 9 Natural persons, legal persons and other organizations may make donations to public welfare associations and not-for-profit public welfare institutions comforting to their wishes of making donation. The property they donate shall be legal property on which they have the right of disposition.
Article 10 Public welfare associations and not-for-profit public welfare institutions may accept donation in accordance with this Law.
Public welfare associations mentioned in this Law refer to legally established foundations, charity organizations and other associations that hold the principle of developing public interests.
Not-for-profit public welfare institutions mentioned in this Law refer to legally established educational institutions, institutions for scientific research, medical and public health institutions, social and public cultural institutions, social and public physical institutions and social welfare institutions, etc, which are engaged in public welfare undertakings and do not aim at making profit.
Article 11 When natural disaster happens or the donors out of the territory require the people's governments at or above the county level or their departments to be the donees, the people's governments at or above the county level or their departments may accept the donation, and manage the donated property according to the relevant provisions of this Law.
The people's governments at or above the county level or their departments may transfer the property they accept as donation to public welfare associations or not-for-profit public welfare institutions; may also distribute the property in light of the donors' wishes or use it to initiate public welfare work, however, the people's governments at or above the county level and their departments themselves shall not a beneficiary.
Article 12 Donors may make a donation agreement with donees in terms of the sorts, quality, quantity and use of donated property. Donors have the right to decide quantity, use and forms of donation.
Donors shall perform the donation agreement according to law, and transfer the donated property to donees in accordance with the time limit and forms agreed upon in the agreement.
Article 13 When donating property to initiate a public welfare project, the donor shall make a donation agreement with the donor, agreeing on the capital, construction, management and use of the projects.
For a donated public welfare project, the unit accepting the donation shall undergo examination and approval procedures according to the provisions of the State, and shall alone, or together with the donor, organize the construction. The quality of the project shall conform to the standards of the State.
After the completion of a donated public welfare project, the unit accepting the donation shall report particulars to the donors about the construction, use of construction capital, and check-and-acceptance of quality of the project.
Article 14 A donor may head the donated project with his name for commemoration; for a project wholly donated by a donor or a project constructed with the capital mainly donated by the donor, the donor may propose the title of the project, and then submit to the people's government at or above the county level for approval.
Article 15 As to property donated by donors outside the territory, the donee shall undergo entry procedures according to the relevant provisions of the State; where the donated property is under the management of license, the donee shall undergo the procedures for applying and obtaining a license according to the relevant provisions of the State, the Customs shall check, clear and supervise the property on the basis of the license.
If overseas Chinese make donations, the department of the people's governments at or above the county level in charge of overseas Chinese affairs may assist to undergo entry procedures, and provide help to the donors in implementing the projects.
Chapter III Usage and Management of Donated Property
Article 16 After accepting a donation, the donee shall issue a legal and valid receipt to the donor, register the donated property on a record, and management the property in a proper way.
Article 17 Public welfare associations shall use the donated property to imburse activities and undertakings conforming to their principles. Property donated for salvation shall be promptly used for salvation. The amount of capital used for imbursing public welfare undertakings by a foundation every year shall not be less than the proportion prescribed by the State.
A public welfare association shall strictly abide by the relevant provisions of the State, and actively keep and increase the value of the donated property according to principle of legality, safety and effect.
A not-for-profit public welfare institution shall use the donated property to develop public welfare undertakings of its own, and shall not misappropriate the property for other purposes.
As to property not easy for storage or transportation, or exceeding actual necessity, the donee may sell it, the income therefrom shall be used for the purpose of the donation.
Article 18 Where a donation agreement has been made between the donee and the donor, the donee shall use the property according to the purpose agreed upon, and shall not change the uses of the donated property without authorization. If it is really necessary to change the uses of the property, consent form the donor shall be obtained.
Article 19 The donees shall, according to the relevant provisions of the State, establish and perfect financial and accounting systems and systems for using donated property, strengthen the management of donated property.
Article 20 The donees shall report to the relevant governmental departments the use and management of the donated property every year, and accept supervision. When necessary, the relevant governmental departments may audit their finance.
The Customs shall conduct supervision and management on donated articles import duties of which are reduced or exempted,
The overseas Chinese affairs department under the people's government at or above the county level may take part in supervising the use and management of the property donated by oversea Chinese.
Article 21 Donors have rights to donees with respect to the use and management of donated property, and put forward suggestion and opinion. As to the inquiries of the donors, the donees shall make truthful replies.
Article 22 Donees shall publicize the donation and use as well as management of the donated property, and accept supervision of the society.
Article 23 Public welfare associations shall practise strict economy, and decrease managerial cost; salary of staff members and administrative expenses shall be paid from interest and other income according to the standards prescribed by the State.
Chapter IV Preferential Measures
Article 24 When donating property for public welfare undertakings according to the provisions of this Law, corporations and other enterprises may be given preferential treatment in enterprise income tax according to the provisions of laws and administrative regulations.
Article 25 When donating property for public welfare undertakings according to the provisions of this Law, Natural persons, individual businesses of industry and commerce may be given preferential treatment in individual income tax according to the provisions of laws and administrative regulations.
Article 26 As to materials donated from abroad to public welfare associations and not-for-profit public welfare institutions for public welfare undertakings, import duties and value-added tax in import may be reduced or exempted according to the provisions of laws and administrative regulations.
Article 27 As to donated projects, the local people's governments shall give support and preference.
Chapter V Legal Liability
Article 28 Without permission of a donor, if a donee presumes to change the nature and uses of the donated property, the relevant department of the people's government at or above the county level shall order to make corrections, and give a warning. Where the making of corrections is refused, upon approval of the donor, the people's government at or above the county level may hand over for management the property to public welfare associations or not-for-profit public welfare institutions that have identical or similar principles.
Article 29 Whoever misappropriates, seizes or embezzles donated property shall be ordered by the relevant departments of the people's government at or above the county level to return the misused money or articles, and shall also impose a fine; the direct responsible persons shall be punished by units to which they belong according to the relevant provisions; where a crime is constituted, criminal liability shall be investigated according to law.
The money and articles returned or recovered according to the provisions of the preceding paragraph shall be used for their original purposes and uses.
Article 30 In the course of donation, whoever commits any one of the following acts shall be punished according to the relevant provisions of laws and regulations; where a crime is constituted, criminal liability shall be investigated according to law.
(1)to evade foreign exchange, to wangle foreign exchange;
(2)to evade or dodge tax;
(3)to engage in smuggling activities;
(4)with no permission of the Customs and not paying due tax, to sell, transfer or use for other purposes within the territory the donated property that is imported with a reduced or exempted tax.
Article 31 The staff members in the unit accepting the donation who abuse their powers, neglect their duties or practise favoritism for personal interests, thereby causing heavy losses to donated property, shall be punished by the unit to which they belong according to the relevant provisions; where crimes are constituted, criminal liabilities shall be investigated.
Chapter VI Supplementary provisions
Article 32 This Law shall take effect as of September 1, 1999.