深圳经济特区捐赠公益事业管理条例 Regulations of Shenzhen Special Economic Zone on the Donation to the Public Welfare

(Adopted at the Eighteenth meeting of the Standing Committee of the Second Shenzhen Municipal People’s Congress on October 29, 1997.)
颁布日期：19971029 　实施日期：19980301 　颁布单位：深圳市人大常委会

　　Chapter ⅠGeneral Provisions

　　Article 1 In order to protect the lawful rights and interests of the benefactor and the donee, encourage and normalize the donating act, strengthen the management to the donating, develop the social public welfare undertaking and promote the construction of socialist material civilization and spiritual civilization, these regulations are formulated according to the basic principles of relevant laws and regulations of the State and combing with the actual circumstances of Shenzhen Special Zone.

　　Article 2 These regulations shall apply to the donating act of the benefactor and the act of accepting donation of the donee in Shenzhen Special Economic Zone.

　　Article 3 “Donation” in these regulations refers to the act that the benefactor contributes or bestows on the money and articles (including the money, material objects or immaterial assets) voluntarily and without compensation and the donee accepts the donated money and articles, which are used for the public welfare undertaking.

　　“Benefactor” in these regulations refers to the citizen, enterprise, institution, public organization, government agency, other social organization as well as individual and organization aboard.

　　“Donee” in these regulations refers to the public welfare foundation, public welfare organization, as well as the nonprofit institution or other social organization with the character of public welfare, which accepts and services the donation.

　　The state administrative organizations and the organizations exercising administrative functions according to law shall not accept donations, except the donations that in special circumstances they accept in their name but don’t regale on.

　　Article 4 The public welfare undertakings for that the donations are used include the followings:

　　(1) the causes of education, science and technology, culture, hygiene, physical culture and sports;

　　(2) disaster relief，remedy, assistance to the disabled as well as other social salvation and social services;

　　(3) natural environment and living environment protection and improvement of the city;

　　(4) other undertakings of social welfare.

　　Article 5 The donation shall follow the principles of voluntary donation and respecting the donation will of the benefactor.

　　The donation shall observe the laws and regulations of the State, accord with the development needs of the State and society, and shall not violate the social morality or damage the public interests.

　　If the donated money and articles belong to the public properties, they shall be examined and approved in advance according to relevant provisions.

　　Article 6 The money and articles donated by the benefactors are protected by the law. No unit or individual may encroach on, embezzle or derogate them. The donees shall use and manage them according to law.

　　Article 7 The people’s governments at all levels of Shenzhen shall support and protect the donation for the public welfare undertakings, strengthen the administration of the donating work according to law, and pay attention to beneficial results.

　　The competent departments of the donees are in charge of the direction to the donation, as well as supervision and examination to the use and management of the donated money and articles.

　　Chapter Ⅱ Protection of the Donation

　　Article 8 The benefactor has the right to decide by himself the kinds, amounts, qualities, means and purposes of the donated money and articles as well as the donee.

　　No unit or individual may induce the benefactor to donate against his will，may arbitrarily change the donating intentions of the be

nefactors, or may arbitrarily change the characters and purposes of the donated money and articles or the public projects constructed by donation.

　　Article 9 The benefactor may conclude donating agreement with the donee. If the benefactor donates money and articles to construct the public project, he shall conclude donating agreement with the donee. The donating agreement shall include the following contents:

　　(1) the benefactor and donee;

　　(2) the kinds, amounts, qualities, means and purposes of the donated money and articles, or the matters concerning the investment, construction and management of the donated public project.

　　(3) the supervision and examination of the use of the donated money and articles；

　　(4) other matters that should be agreed according to laws and regulations or consideration of both parties.

　　Article 10 The donation shall go into effect when the donee accepts the money and articles actually. Once the donation goes into effect, the benefactor no longer enjoys the ownership to his donated money and articles, but has the right to supervise and examine the use of the donated money and articles. The benefactor has the right to examine directly or entrust the competent departments, other relevant units or individuals to examine the public project constructed by donation, and may apply the auditing department or entrust social intermediary agencies to audit.

　　Article 11 For the act violating the donating intent of the benefactor or breaching the donating agreement, the benefactor has the right to require the competent department of the donee to rectify and deal with.

　　Article 12 If the benefactor donates the construction of a relatively large public project in Shenzhen Special Economic Zone and demands to denominate the project for commemoration, he shall get the approval of the People’s Government of Shenzhen Municipal (hereinafter referred to as the municipal government) or the district people’s government (hereinafter referred to as the district government); If the benefactor demands to mold a statute for commemoration, he shall get an approval of the municipal government.

　　If there are special provisions in national laws and regulations concerning the denomination of the public project constructed by donation or molding statute for commemoration, these provisions shall be observed.

　　Chapter Ⅲ The Treatment of the Donation

　　Article 13 The donated foreign exchange used for the payment abroad by the donees according to the donating intents of the benefactors shall be remitted according to relevant provisions of foreign exchange control department.

　　Article 14 For the donated articles abroad, the entry formalities shall be handled according to relevant provisions of the Customs.

　　Article 15 If the donated articles approved for import and released after examination by the Customs are exempt from taxation, they shall be handled according to relevant provisions of the tax laws of the State.

　　The imported donated articles that are exempt from taxation according to relevant provisions shall not be used for other purpose or be sold off generally. If the articles within the Customs’s control timelimit need to be used for other purpose or sold off under special circumstances, consent of the benefactor, approvals of original examining and approving department and the Customs shall be obtained, and the evaded taxes shall be paid according to laws.

　　Article 16 The enterprises’ donations used for public welfare and remedy shall be deducted when calculating the annual taxable income volume, according to relevant provisions of the tax laws of the State.

　　Article 17 The citizens’ donation used for public welfare undertakings shall be deducted when calculating the taxable income volume, according to relevant provisions of the tax laws of the State.

　　Article 18 Having been agr

eed by the municipal government and confirmed by the tax department, the incomes of the enterprises set up by the benefactors to maintain the public welfare undertakings shall be given the preference of tax concession, according to relevant provisions of the tax laws of the State.

　　Article 19 The public project constructed by donation that have been approved by the government at any level shall be preferentially put into plan by the planning department. The requisition or use of the needed land shall be preferentially conducted according to the laws and regulations of the State concerning land administration. The auxiliary facilities of water supply, power supply, communication and etc shall be preferentially arranged by relevant departments.

　　Article 20 If it needs to pull down the public projects constructed by donation because of the urban construction, the benefactors shall be informed beforehand and given corresponding compensation according to relevant provisions.

　　Article 21 Having acquired the consents of the benefactors themselves, the municipal and district governments shall recommend, award or confer honorary titles to the benefactors of outstanding donation contributions.

　　Chapter Ⅳ Administration of the Acceptance of Donation

　　Article 22 The standing committee of the People’s Congress of Shenzhen Municipal may formulate special administrative stipulations for large sum donation according to the requirements of the benefactors and the provisions of these regulations.

　　Article 23 Donees shall register the donated money and articles that they have accepted in detailed lists, issue effective receipts and report to the competent department for record. Any donee shall declare the accepted donation exceeding 500,000 yuan in value to the com

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