中华人民共和国公益事业捐赠法 Law of the Peoples 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

　　Contents

　　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, ch

arity 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 fo

r 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

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