THE PEOPLES REPUBLIC OF CHINA PUBLIC DONATION LAW
This law is established in order to ensure all public donations to be used properly and efficiently, to encourage people engaging in public welfare, to promote the prosperity and development of public welfare undertakings, and to promote the social spirit of solidarity, mutual assistance, and friendly love.
Article 1 The term “public donation” in this Law refers to the non-material donations, which are directly or indirectly and voluntarily made by citizens, legal persons and other organizations with the purpose of public welfare, or the donated materials or their value from the said entities.
Article 2 Fls made under prescribed conditions as required by laws and regulations are not governed by this Law.
Article 3 Where people donate part of whose income to public benefit causes on a regular basis, such donations shall be governed by the provisions on public donations.
Article 4 The State encourages and supports voluntary public donations, and adopts measures to create a favorable environment for donations.
Article 5 The State shall protect and manage the public donation of donors according to law. Public donations can not be misappropriated, dissipated, transferred or encumbered.
Article 6 The donations and income generated from the making of public donations shall be used for public charitable purposes. Where the specific uses are not specified, the donations shall be handled according to the regulations of the donors.
Article 7 When accepting public donations, the donor is required to make a registered account, and the donation shall be used to finance the projects in accordance with the agreement between the donor and the recipient after accepting the donations.
Article 8 The State encourages and supports social groups, such as social management bodies, schools and charitable organizations, to actively promote and organize public donations, and to provide services for the donor and recipient in donation.
Article 9 Donors shall be encouraged to make contributions with their own property, including real estate, intangible assets and capital stocks, the donations of which shall not be subject to taxation or registration fees, or the land rent or real estate tax shall be delayed.
Article 10 Recipients of public donations shall take corresponding measures in accordance with the national laws and regulations on the utilization and management of public donations.
Article 11 State organs and institutions at both central and local levels shall have records of public donations and public welfare activities, and shall make these public.
Article 12 Those who misappropriate, defraud or illegally take public donations and disrupt their normal use shall be administratively punished or pursued for criminal liability by relevant departments in accordance with the law.
Article 13 Peoples governments of all levels shall, in accordance with their respective duties, arrange the expenditure of public donations, and make budgets and arrange the implementation of relevant social welfare projects in the financial allocations.
Article 14 This Law shall enter into force on the date of its promulgation.
