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

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

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