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The Charity Law

Translated by China Development Brief

The Charity Law of the People ’ s Republic of China

中华人民共和国 慈善法

The Charity Law of the People’s
Republic of China

目 录

第一章 总 则
第二章 慈善组织
第三章 慈善募捐
第四章 慈善捐赠
第五章 慈善信托
第六章 慈善财产
第七章 慈善服务
第八章 信息公开
第九章 促进措施
第十章 监督管理
第十一章 法律责任
第十二章 附 则

Contents

Chapter 1. General Principles

Chapter 2. Charitable Organizations

Chapter 3. Charitable Fund -raisi ng

Chapter 4. Charitable Donations

Chapter 5. Charitable Trusts

Chapter 6 Charitable Assets

Chapter 7. Charitable Services

Chapter 8. Disclosure of Information

Chapter 9. Promotional Measures

Chapter 10 . Supervision and Management

Chapter 1 1. Legal Responsibility

Chapter 1 2. Supplementary Provisions

Translated by China Development Brief

第一章 总 则

第一条 为了发展慈善事业,
弘扬慈善文化,规范慈善活动,保
护慈善组织、捐赠人、志愿者、受
益人等慈善活动参与者的合法权
益,促进社会进步,共享发展成
果,制定本法。
第二条 自然人、法人和其他
组织开展慈善活动以及与慈善有关
的活动,适用本法。 其他法律有特
别规定的,依照其规定。
第三条 本法所称慈善活动,
是指自然人、法人和其他组织以捐
赠财产或者提供服务等方式,自愿
开展的下列公益活动:
(一)扶 贫、济困;
(二)扶老、救孤、恤病、助
残 、优抚 ;
(三)救助自然灾害、事故灾
难和公共卫生事件等突发事件造成
的损害;
(四)促进教育、科学、文
化、卫生、体育等事业的发展;

Chapter 1. General Principles

Article 1. This law is designed to develop
charitable causes, promote the culture of
charity and standardize charitable
activities, as well as to protect the rig hts
and interests of charitable organizations,
donors, volunteers, beneficiaries and
others who work in the field of charity,
while promoting social progress and
distributing the fruits of social
development.

Article 2. This law applies to natural
persons , legal persons and other
organizations carrying out charitable
activities and related activities. Where
there are special provisions in other laws,
the special provisions shall apply.

Article 3. ‘Charitable activities’ in this law
refers to the followin g public interest
activities voluntarily carried out by
natural persons, legal persons and other
organizations through the donation of
property, the provision of services or
other means:

(1) Helping the poor and the needy;

(2) Assisting the elderly, orphans, th e ill,
the disabled , and providing special care ;

(3) Alleviating losses incurred by natural
disasters, accidents, public health
incidents and other emergencies;

(4) Promoting the development of
education, science, culture, health, sports
and other causes ;

(5) Preventing and alleviating pollution
and other public hazards, protecting and
improving the eco -environment;

(6) Other public interest activities in

Translated by China Development Brief
(五)防治污染和其他公害,
保护和改善生态环境;
(六) 符合本法规定的 其他公
益活动。
第四条 开展慈善活动,应当
遵循合法、自愿、诚信、非营利的
原则,不得违背社会公德,不得 危
害国家安全、 损害社会公共利益和
他人合法权益。
第五条 国家鼓励和支持自然
人、法人和其他组织践行社会主义
核心价值观,弘扬中华民族传统美
德,依法开展慈善活动。
第六条 国务院民 政部门主管
全国慈善工作,县级以上地方各级
人民政府民政部门主管本行政区域
内 的慈善工作 ; 县级以上人民政府
有关部门依照本法和其他有关法
律,在各自的职责范围内做好相关
工作。
第七条 每年 9月 5日为“中
华慈善日”。

第二章 慈善组织

第八条 本法所称慈善组织,
accordance with this law .

Article 4. Charitable activities shall abide
by the principles of being lawful,
voluntary, honest, and non -profit, and
must not violate social morality, or
endanger national security or harm
societal public interests or the lawful
rights and interests of other persons.

Article 5. The government encourages
and supports natura l persons, legal
persons and other organizations in legally
carrying out charitable activities that
represent the core values of socialism and
promote the traditional morals of the
Chinese nation.

Article 6. The civil affairs departments of
the State Coun cil are in charge of
charitable work nationwide and the civil
affairs departments of the local people’s
governments at the county level or above
are in charge of charitable work in their
respective areas of administration ; the
relevant departments of the p eople’s
governments at the county level or above
complete relevant work within their
authority in accordance with this law and
other related laws.

Article 7. September 5 th of each year will
henceforth be “China Charity Day”.

Chapter 2. Charitable O rganizations

Article 8. ‘Charitable organizations’ refers
to legally established non -profit

Translated by China Development Brief
是指依法成立 、符合本法规定 ,以
面向社会 开展慈善活动为宗旨的非
营利 性 组织。
慈善组织可以采取 基金会、社
会团体、社会服务机构等 组织形
式 。
第九条 慈善组织应当符合下
列条件:
(一)以开展慈善活动为宗
旨;
(二)不以营利为目的;
(三)有自己的名称和住所;
(四)有 组织章程;
(五)有必要的财产;
(六)有符合条件的组织机构
和负责人;
(七)法律、行政法规规定的
其他条件。
第十条 设立慈善组织,应当
向县级以上人民政府民政部门申请
登记,民政部门应当自受理申请之
日起三十日内作出决定。符合本法
规定条件的,准予登记并向社会公
告;不符合本法规定条件的,不予
organizations that are in accordance with
this law, that aim to carry out charitable
activities catering to society .

Charitable organizations include
foundations, social groups, social service
organizations and other forms of
organizatio n.

Article 9. Charitable organizations shall
meet the following requirements:

(1) Aim to carry out charitable activities;

(2) Not have the goal of making a profit;

(3) Have a na me and address;

(4) Have an organizational charter;

(5) Have necessary financial assets;

(6) Have an organizational structure and
person in charge in accordance with the
requirements;

(7) Meet other conditions stipulated by
laws and administrative regu lations.

Article 10. Those establishing a charitable
organization shall apply for registration
with the civil affairs department of a
people’s government at the county level or
above. The civil affairs department shall
issue a decision within 30 days of
receiving the application; organizations
meeting the requirements stipulated by
this law shall have their registration
approved, and the decision shall be
publicly announced; registration shall be
withheld from organizations that do not
meet the requirement s stipulated by this
law and the reasons explained in writing.

Non -profit organizations such as
foundations, social groups and social
service organizations that were
established before the p ublication of this

Translated by China Development Brief
登记并书面说明理由。
本法公布前已经设立的基金
会、社会团体、社会服务机构等非
营利性组织, 可以向 其 登记的民政
部门申请认定为慈善组织,民政部
门应当自受理申请之日起二十日内
作出决定。符合慈善组织条件的,
予以 认定并向社会公告;不符合慈
善组织条件的,不予认定并书面说
明理由。
有特殊情况需要延长登记或者
认定期限的,经国务院民政部门批
准,可以适当延长,但延长的期限
不得超过六十日。
第十一条 慈善组织的章程,
应当符合法律法规的规定,并载明
下列事项:
(一)名称和住所;
(二)组织形式;
(三)宗旨 和活动 范围;
(四)财产来源及构成;
(五)决策、执行机构的组成
及职责;
(六)内部监督机制;
law may apply for identification as a
charitab le organization with the civil
affairs department with which they
registered. The civil affairs department
shall issue a decision approving the
change of registration within 20 days of
receiving the application. Organizations
meeting the requirements shall be
identified as charitable organizations and
the decision publicly announced;
identification shall not be granted to
organizations that do not meet the
requirements, and the reasons explained
in writing.

Where an extension to the period needed
to apply for a registration or identification
is required due to special circumstances, a
reasonable extension may be approved by
the civil affair departments under the
State Council, but the extension must not
exceed 60 days.

Article 11. The charter of a charita ble
organization shall abide by the laws and
regulations, and specify the following
items:

(1) Name and address;

(2) Type of social organization;

(3) Aims and scope of activities;

(4) Sources and composition of financial
assets;

(5) Structure and duti es of decision –
making and implementation bodies;

(6) Internal supervision mechanisms;

(7) Financial asset management system;

(8) Project management system;

(9) Circumstances for ceasing operations

Translated by China Development Brief
(七)财产管理使用制度;
(八)项目管理制度;
(九)终止情形及终止后 的清
算办法 ;
(十)其他重要事项。
第十二条 慈善组织应当根据
法律法规以及章程的规定, 建立健
全内部治理结构,明确决策、执
行、监督等方面的职责权限 ,开展
慈善活动 。
慈善组织应当执行国家统一的
会计制度,依法进行会计核算,建
立健全会计监督制度,并接受政府
有关部门的监督管理。
第十三条 慈善组织应当每年
向其登记的民政部门报送年度工作
报告和财务会计报告。报告应当包
括年度开展募捐和接受捐赠情况、
慈善财产的管理使用情况、慈善项
目实施情况以及慈善组织工作人员
的工资福利情况。
第十四条 慈善组织的发起
人、主要捐赠人以及管理人员,不
得利用其关联关系损害慈善组织 、
受益人的 利益和社会公共利益。
and methods of liquidation after
operations have ceased ;

(10) Other important items.

Article 12. Charitable organizations shall
establish sound internal governance
structures and clarify the delineation of
authority and responsibility for decision –
making, implementation and supervision ,
and carry out charita ble activities on the
basis of laws and the organizational
charter.

Charitable organizations shall implement
the unified national accounting system,
manage their accounting in accordance
with the law, establish a sound accounting
supervision system and ac cept the
supervision and management of the
relevant government departments.

Article 13. Charitable org anizations shall
annually submit an annual work report
and financial reports to the civil affairs
departments that they registered with,
which will inc lude annual fund -raising
activities, donations received,
management and usage of charitable
assets, details of the implementation of
charitable projects , and the salary and
benefits of the staff of the charitable
organizations .

Article 14. Founders, maj or donors and
management staff of a charitable
organization must not abuse their
connections to harm the interests of the
organization , the interests of the
beneficiaries, or societal public interests.

Where the founders, major donors and
management staff of a charitable
organization are involved in a business
transaction with that organization, they
shall not participate in the decision –

Translated by China Development Brief
慈善组织的发起人、主 要捐赠
人以及管理人员与慈善组织发生交
易行为的,不得参与慈善组织有关
该交易行为的决策,有关交易情况
应当 向社会公开。
第十五条 慈善组织不得从
事、资助危害国家安全和社会公共
利益的活动,不得接受附加违反法
律法规和 违背 社会公德条件的捐
赠 ,不得对受益人附加违反法律法
规和违背社会公德的条件 。
第十六条 有下列情形之一
的,不得担任慈善组织的负责人:
(一)无民事行为能力或者限
制民事行为能力的;
(二) 因故意犯罪被判处刑
罚, 自刑罚执行完毕之日起未逾五
年的;
(三)在被吊销登记证书或者
被取缔的组织担任负责人,自该组
织被吊销登 记证书或者被取缔之日
起未逾五年的;
(四)法律、行政法规规定的
其他情形。
第十七条 慈善组织有下列情
making of the charitable organization
concerning that transaction and the
circumstances of the transaction shall be
made public.

Article 15. Charitable organizations must
not undertake or assist activities that
endanger national security and societal
public interests or accept contributions
that carry additional conditions in
violation of laws, regulations and social
mores , a nd must not attach conditions for
beneficiaries that are in violation of laws,
regulations and social mores .

Article 16. A person shall not serve as the
leader of a charitable organization if:

(1) They have limited or no civil capacity;

(2) They have been sentenced in court for
intentional crimes and less than five years
have passed since the date they were
released from their sentences;

(3) They were in charge of an organization
that had its registration certificate
withdrawn or was banned and less than
five years have passed since the day the
organization had its registration
certificate withdrawn or was banned;

(4) They fail to meet the conditions set out
by other laws and administrative
regulations.

Article 17. A charitable organization shall
be terminated if:

(1) The circumstances for termination as
set out in the organizational charter are
met;

(2) Termination is required due to
division or merger;

(3) It has not engaged in charitable

Translated by China Development Brief
形之一的,应当终止:
(一) 出现章程规定的终止情
形的;
(二) 因分立、合并需要终止
的;
(三)连续二年未从事慈善活
动的;
(四)依法被撤销登记或者吊
销登记证书的;
(五)法律、行政法规规定应
当终止的其他情形。
第十八条 慈善组织终止,应
当进行清算。
慈善组织决策机构应当在本法
第十七条规定的终止情形出现之日
起三十日内成立清算组进行清算,
并向社会公告。不成立清算组或者
清算组不履行职责的,民政部门可
以申请人民法院 指定有关人员组成
清算组进行清算。
慈善组织清算后的剩余财产,
应当 按照慈善组织章程的规定 转给
宗旨相同或者相近的慈善组织 ;章
程未规定的,由民政部门主持转给
宗旨相同或者相近的慈善组织,并
activities for two consecutive years;

(4) It is de -re gistered or has its
registration certificate withdrawn
according to the law;

(5) Other conditions set out by laws and
administrative regulations under which
an organization shall terminate are met.

Charitable organizations that cease
operations shall ann ul their registration.

Article 18. A liquidation shall be
conducted upon the termination of
charitable organizations.

The decision -making body of the
charitable organization shall establish a
team for liquidation within 30 days,
starting from the date wh en the
circumstances for termination contained
in Article 17 are appeared. If the
organization does not establish such a
team or if the team does not fulfill its
duties, the civil affairs department may
apply to a people’s court to assign
relevant personne l to form a team and to
conduct the liquidation.

Financial assets remaining after
liquidation shall be transferred , in
accordance with the charter of the
charitable organization , to charitable
organizations with the same or similar
aim s; where the charte r does not specify
any requirements, the assets shall be
transferred under the leadership of the
civil affairs departments to charitable
organizations with the same or similar
causes and information regarding the
transfer made public.

After completion of liquidation, the
charitable organization shall apply for
deregistration with the civil affairs
department s with which they registered ,
and the civil affairs departments shall

Translated by China Development Brief
向社会公告。
慈善组织清算结束后,应当 向
其登记的民政部门 办理注销登记,
并由民政部门向社会公告。
第十九条 慈善组织依法成立
行业组织。
慈善行业组织应当反映行业诉
求,推动行业交流,提高慈善行业
公信力,促进慈善事业发展。
第二十条 慈善组织的组织形
式、登记管理的具体办法由国务院
制定。

第三章 慈善募捐

第二十 一 条 本法所称慈善募
捐 ,是指慈善组织基于慈善宗旨募
集财产的活动。
慈善募捐,包括面向社会公众
的公开募捐和面向特定对 象的定向
募捐 。
第二十二条 慈善组织开展公
开募捐,应当取得公开募捐资格。
依法登记满二年的慈善组织,可以
向 其 登记的民政部门申请公开募捐
announce the results to the public.

Article 19. Charitable organizations may
leg ally establish industry organizations.

Charity industry organizations shall
reflect the needs of the profession,
promote professional exchange,
strengthen professional self -discipline,
raise the credibility of the charity sector
and promote the developmen t of
charitable causes.

Article 20. The State Council stipulate s
the organizational forms of charitable
organizations and the specific methods of
their registry management.

Chapter 3. Charitable Fund -raising

Article 2 1. ‘Fund -raising ’ refers to the
charity -based collection of financial assets
by charitable organizations.

Fund -raising includes public fund -raising
activities directed at society at -large and
targeted fund -raising activities directed at
specific targets.

Article 22. Charitable orga nizations
carrying out public fund -raising activities
shall acquire the qualifications for public
fund -raising . Charitable organizations that
have been legally registered for two years
may apply for a public fund -raising
certificate with the civil affairs
department with which they registered.
The civil affairs department shall make a
decision within 20 days of agreeing to
review the application . Where the

Translated by China Development Brief
资格。 民政部门应当 自受理申请
之日起二十日内作出决定。 慈善组
织 符合 内部治理结构健全、运作规
范的 条件的 ,发给公开募捐资格证
书 ;不符合条件的,不发给公开募
捐资格证书并书 面说明理由 。
法律、行政法规规定自登记之
日起可以公开募捐的 基金会和社会
团体 ,由民政部门 直接 发给公开募
捐资格证书。
第二十三 条 开展公开募捐,
可以采取下列方式:
(一)在公共场所设置募捐
箱;
(二)举办 面向社会公众的 义
演、义赛、义卖、义展、义拍、慈
善晚会等;
(三)通过广播、电视、报
刊、互联网等媒体发布募捐信息;
(四)其他公开募捐方式。
慈善组织采取前款第一项、第
二项规定的方式开展公开募捐的,
应当在其登记的民政部门管辖区域
内进行 确有必要在其登记的民政部
门管辖区域外进行的,应当报其开
organization meet s the requirements of
having a sound internal management
system and operating accordi ng to the
rule , the civil affairs department shall
issue the public fund -raising certificate;
where the requirements are not met, the
civil affairs department shall not issue the
public fund -raising certificate and the
reasons shall be explained in writing .

Civil affairs departments shall issue public
fund -raising certificates directly to
foundations and social organizations that
may raise fund publicly from the day of
their registration, as set out by the laws
and regulations.

Article 23 The following me thods may be
used for public fund -raising :

(1) Setting up a collection box for
donations in a local public space;

(2) Organizing local charitable
performances, competitions, sales,
exhibitions, auctions and gala dinners
directed to the public ;

(3) Publi cizing fund -raising information
through local media such as radio,
television, newspapers and journals, and
the internet;

(4) Other public fund -raising methods.

Where charitable organizations carry out
public fund -raising activities according to
the meth ods set out by provisions (1), (2)
of this Article, they shall do so within the
administrative area of the civil affairs
department with which they registered .
Where there is a necessity to carry out
public fund -raising activities outside the
administrativ e area of the civil affairs
department with which the organization
registered , the y shall be recorded with the
local civil affairs department above the
county level. Donors are not subject to

Translated by China Development Brief
展募捐活动所在地的县级以上人民
政府民政部门备案 。 捐赠人的捐赠
行为不受地域限制。
慈善组织通过互联网开展 公开
募捐的,应当在 国务院 民政部门统
一或者指定的 慈善信息平台发布募
捐信息 ,并 可以 同时 在其网站发布
募捐信息。
第二十四条 开展公开募捐,
应当制定募捐方案。募捐方案包括
募捐目的、起止时间和地域、活动
负责人姓名和办公地址、接收捐赠
方式、银行账户、受益人、募 得 款
物用途、募捐成本、剩余财产的处
理等。
募捐方案应当在开展募捐活
动前报慈善组织登记的民政部门备
案。
第二十五条 开展公开募捐,
应当在募捐活动现场或者募捐活动
载体的显著位置,公布募捐组织名
称、公开募捐资格证书、募捐方
案、联系方式、募捐信息查询方法
等。
第二十六条 不具有公开募捐
资格的组织或者个人基于慈善目
geographical limitations when making
donations.

Charitable org anizations using the
internet to carry out fund -raising shall
publish the relevant information on the
charity information platforms unified or
designated by the civil affairs
departments . Charitable organizations
registered with a civil affairs department
at the provincial level or above may use
their website to publish the relevant
information

Article 24. A fund -raising proposal shall
be drafted when carrying out public fund –
raising . The proposal shall include, among
other things, the goals, duration and
location of the fund -raising activities, the
name and office address of the person in
charge, the method of receiving donations,
as well as bank details, beneficiaries, use
of assets collected, cost of fund -raising
activities, and methods of dealing with
excess funds.

The fund -raising proposal shall be
recorded with the civil affairs department
with which the organization registered
before the fund -raising activities are
carried out .

Article 25. When carrying out public
fund -raising activities, informa tion such
as the name of the organization carrying
out the activity, the public fund -raising
certificate, the fund -raising proposal, the
contact information and the means of
inquiry for further information regarding
the activity shall be displayed in a
pro minent place at the site of the activity
or on the medium used for fund -raising .

Article 26. Organizations or individuals
that do not have a public fund -raising
certificate may cooperate with charitable
organizations that have a public fund –
raising certif icate . The charitable

Translated by China Development Brief
的 ,可以与具有公开募捐资格的慈
善组织合作 , 由该慈善组织开展公
开募捐并管理募得款物。
第二十七条 广播、电视、报
刊以及网络服务提供者、电信运营
商,应当对利用其平台开展公开募
捐的慈善组织的登记证书、公开募
捐资格证书进行验证。
第二十八条 慈善组织自登记
之日起可以开展 定向募捐。
慈善组织开展定向募捐,应当
在发起人、理事会成员和会员等 特
定对象的范围内进行,并向募捐对
象说明募捐目的、募得款物用途等
事项。
第二十九条 开展定向募捐,
不得采取或者变相采取本法第二十
三条规定的方式。
第 三十 条 发生重大自然灾
害、事故灾难和公共 卫生事件等突
发事件, 需要迅速开展救助时, 有
关人民政府应当建立协调机制,提
供需求信息, 及时 有序引导开展募
捐和救助活动。
第三十一条 开展募捐活
动,应当尊重和维护募捐对象的合
organization shall carry out the public
fund -raising and manage the d onati ons
collected.

Article 27. Radio broadcasters, television
stations, newspapers and journals, as well
as Internet service providers and
telecommunications opera tors shall
inspect and verify the registration
certificate and public fund -raising
certificate of charitable organizations
using their platform to carry out public
fund -raising activities.

Article 28. Charitable organi zations may
engage in targeted fund -raising activities
from the date of their registration.
Charitable organizations engaging in
targeted fund -raising activities shall
specify the scope of their targets and the
period of fund -raising , and provide
information on matters such as the
purpose of the fund -raising and the usage
of the raised funds and items.

Article 29 . Targeted fund -raising shall not
use or covertly use the methods stipulated
in article 23 of this law.

Article 30 . In the case of emergencies
such as natural disasters, catastrophic
accidents and public health incidents that
are in need of rapid alleviation , the
relevant people’s governments shall
establish coordinating mechanisms,
provide needed information and orderly
and timely guide fund -raising and
emergency assistance.

Article 31. Those carrying out fund –
raising activities shall respect and
safeguard the legal rights of their targets ,
ensure their rights to be informed, and
shall not deceive and mislead the targets
into donating.

Article 32 . Those carrying out fund –
raising act ivities are not permitted to

Translated by China Development Brief
法权益,保障募捐对象的 知情权 ,
不得通过虚构事实等方式欺骗、诱
导募捐对象实施捐赠。
第 三十二 条 开展募捐活动,
不得摊派或者变相摊派,不得妨碍
公共秩序、企业生产 经营和居民 生
活。
第三十 三 条 禁止任何组织或
者个人假借慈善名义或者假冒慈善
组织开展募捐活动,骗取财产。

第四章 慈善捐赠

第三十 四 条 本法所称慈善捐
赠,是指自然人、法人和其他组织
基 于慈善目的,自愿、无偿赠与财
产的活动。
第三十 五 条 捐赠人可以通过
慈善组织捐赠,也可以直接向受益
人捐赠。
第三十 六 条 捐赠人捐赠的财
产应当是其有权处分的合法财产。
捐赠财产包括货币、实物、 房屋、
有价证券、股权、知识产权等有形
或者无形财产。
engage in forcible apportionment or
covert forced apportionment 1 and must
not obstruct public order, corporate
production or the lives of the people.

Article 3 3. It is forbidden for any
organization or individual to obtain
fin ancial assets and carry out fund -raising
activities by fraudulent means in the name
of charity or posing as a charitable
organization.

Chapter 4. Charitable Donations

Article 3 4. ‘Charitable Donations’ as
stated in this law refers to the voluntar y,
non -compensated donation of property by
natural persons, legal persons or other
organizations for charitable purposes.

Article 3 5. Donors can donate through
charitable organizations or directly to
beneficiaries.

Article 3 6. Property donated by donors
shall be legal property that the donors
hold the right to dispose of. Charitable
donations of property include cash,
physica l objects , buildings , marketable
securities, equity, intellectual property,
and other tangible or intangible property.

Donat ed ob jects shall have use value, and
shall comply with safety, health,
environment al and other standards.
1trans. Note: ‘ 摊派 ‘ refers to the conduct that compel s people or organizations to pay a set portion of a donation

Translated by China Development Brief
捐赠人捐赠的实物应当具有使
用价值,符合安全、卫生、环保等
标准。
捐赠人捐赠本企业产品的,应
当 依法承担产品质量责任和义务。
第三十 七 条 自然人、法人和
其他组织开展演出、比赛、销售、
拍卖等经营性活动,承诺将全部或
者部分所得用于慈善目的的,应当
在举办活动前与慈善组织或者其他
接受捐 赠的人签订捐赠协议,活动
结束后按照捐赠协议履行捐赠义
务,并将捐赠情况向社会公开。
第三十 八 条 慈善组织接受捐
赠,应当向捐赠人开具由财政部门
统一监(印)制的捐赠票据。捐赠
票据应当载明捐赠人、捐赠财产的
种类及数量、慈善组织名称和经办
人姓名、票据日期等。捐赠人匿名
或者放弃接受捐赠票据的,慈善组
织应当做好相关记录。
第三十 九 条 慈善组织接受捐
赠,捐赠人要求签订书面捐赠协议
的,慈善组织应当与捐赠人签订书
面捐赠协议。
书面捐赠协议包括捐赠人和慈

Donors donating products from their own
enterprises shall provide product
certifications or quality inspection
certificates.

Article 3 7. Natural persons , legal persons
and other organizations that organize
income generating activities, such as
performances, competitions, sales,
auctions or other commercial activities,
and that promise to use all or part of the
proceeds for the purposes of charity, shall
sign a donation agreement with charitable
organizations or other beneficiaries
before the event, fulfill their obligations
after the event in accordance with the
donation agreement, and make public the
status of the donation.

Article 3 8. Charitable organi zations that
accept donations shall issue to the donors
a donation receipt uniformly printed by or
printed under the supervision of the
finance department s. Donation receipts
shall specify the donor, the type and
quantity of donations, the charitable
organ ization ’s name, the name of the
person responsible, the date of the receipt,
etc. In the case of donors wishing to
remain anonymous or waive the donation
receipt, charitable organizations shall
record the relevant information.

Article 3 9. When accepting a donation,
charitable organizations shall sign a
written donation agreement with the
donor if the donor requests so.

Written donation agreements shall
include the names of the donor and
charitable organization, the type, quantity,
quality, purpose and d elivery time of the
donated property, etc.

Translated by China Development Brief
善组织名称、捐赠财产的种类、数
量、质量、用途、交付时间等内
容。
第 四十 条 捐 赠人与慈善组织
约定捐赠财产的用途和受益人时,
不得指定 捐赠人的 利害关系人作为
受益人。
任何组织和个人不得利用慈善
捐赠 违反法律规定 宣传烟草制品 ,
不得利用慈善捐赠以任何方式宣传
法律禁止宣传的产品和事项。
第 四十一 条 捐赠人应当按照
捐赠协议履行捐赠义务。捐赠人违
反捐赠协议逾期未交付捐赠财产,
有下列情形之一的,慈善组织或者
其他接受捐赠的人可以要求交付;
捐赠人拒不交付的,慈善组织 和 其
他接受捐赠的人可以依法向人民法
院申请支付令或者 提起诉讼 :
(一)捐赠人通过广播、电
视、报刊、互联网等 媒体 公开承诺
捐赠的;
(二)捐赠财产用 于本法第三
条第一项至第三项规定的慈善活
动,并签订书面捐赠协议的。
第 四十二 条 捐赠人有权查

Article 40 . When agreeing on the purpose
and beneficiaries of donated properties,
donors and charitable organizations must
not appoint interested parties from the
donors ’ side to act as beneficiaries.

No organi zation or individual shall use
charitable donations to publiciz e tobacco
products in violation of the law , and shall
not use charitable donations or any other
methods to publicize products and
matters prohibited from being publicized
by laws.

Article 41 . Donors shall fulfill their
donation obligations in accordance with
their agreements. If donors delay or fail to
deliver donated properties in violation of
a donation agreement, under the following
circumstances, charitable organizations or
other beneficia ries may require delivery
from donors; charitable organizations and
other beneficiaries may apply to the
people’s court for an order of payment or
bring a prosecution if donors refuse
delivery:

(1) Donors have made a public pledge of
donation through the radio, television,
newspapers, the internet or other media ;

(2) Donated properties are for charitable
activities specified in terms (1) – (3) of
article 3 of this law, and a written
donation agreement is signed .

Article 42 . Donors have the right to
inqu ire about and photocopy relevant
information on the management and use
of their donated properties ; charitable
organizations shall take the initiative to
provide relevant updates to donors in a
timely manner.

If charitable organizations misuse donated

Translated by China Development Brief
询、复制其捐赠财产管理使用的有
关资料,慈善组织应当及时主动向
捐赠人反馈有关情况。
慈善组织违反捐赠协议约定的
用途,滥用捐赠财产的,捐赠人有
权要求其改正;拒不改正的,捐赠
人可以向 向民政部门投诉、举报或
者 向 人民法院 提起诉讼 。
第四十三条 国有企业实施慈
善捐赠应当遵守有关国有资产管理
的规定,履行批准和备案程序。

第五章 慈善信托

第四十 四 条 本法所称慈善信托 属
于 公益信托,是指委托人基于慈善
目的,依法将其财产委托给受 托
人,由受托人按照委托人意愿以受
托人名义进行管理和处分,开展慈
善活动的行为。
第四十 五 条 设立慈善信托、
确定受托人和监察人,应当采取书
面形式。受托人应当在 慈善 信托文
件签订之日起七日内 , 将 相关 文件
向受托人所在地县级以上人民政府
民政部门备案。
未按照前款规定将相关文件报
property in violation of the donation
agreement, donors are entitled to request
correction; donors ma y report or
complain to the civil affairs department or
bring a prosecution to the people’s court if
charitable organizations refuse to correct.

Article 43. State owned enterprises shall
carry out charitable donations in
accordance with regulations on the
management of state owned assets, and
conduct approval and recording
procedures.

Chapter 5. Charitable Trusts

Article 44. In this law a charitable trust ,
which is classified as a public interest
trust , refers to the legal arrangement by
which a principal ( 委托人 ), acting for
charitable purposes, entrusts their
property to a trustee ( 受托人 ), who
manages and disposes of the property in
charitable activities in the trustee’s name
and in accordance with the wishes of the
principal.

Article 4 5. Charitab le trusts shall be
established, and trustees and supervisors
(信托监察人) determined, in written
form. Trustees shall file the charitable
trust documents within seven days of the
signing with the civil affairs departments
of the people’s governments at or above
the county level where the trustees reside .

Those who do not file the relevant
documents with the civil affairs

Translated by China Development Brief
民政部门备案的,不享受税收优
惠。
第四十 六 条 慈善信托的受托
人, 可以 由委托人确定其信赖的慈
善组织 或者信托公司 担任。
第四十 七 条 慈善信托的受托
人违反信托义务或者难以履行职责
的,委托人可以变更受托人。变更
后的受托人应当自变更之日起七日
内 , 将变更情况 报原备案的民政部
门重新备案。
第四十八条 慈善信托的受托
人管理和处分信托财产,应当按照
信托目的,恪尽职守,履行诚信、
谨慎管理的义务。
慈善信托的 受托人应当根据信
托文件和委托人的要求,及时 向委
托人 报告信托事务处理情况、信托
财产管理使用情况。慈善信托的受
托人应当每年至少一次将信托事务
处理情况及财务状况向其备案的民
政部门报告,并向社会公开。
第四十 九 条 慈善信托的委托
人根据需要,可以确定信托监察
人。
信托监察人对受托人的行为进
department s will not enjoy tax benefits.

Article 4 6. Principals can appoint trusted
charitable organizations or trust
companies as trustees o f charitable trusts .

Article 4 7. In situations where a trustee is
in breach of fiduciary duties or unable to
perform their duties, the principal may
change the trustee. The new trustee shall
file the change to the same civil affairs
department within 7 d ays since the
change is made.

Article 4 8. Trustees shall manage and
dispose of the trust property in
accordance with the purposes of the trust,
and fulfill their obligations in good faith
and with prudent management.

Trustees of charitable trusts shal l provide
timely reports to the principals on the
handling of trust affairs and the
management and use of trust property in
accordance with trust documents and the
requirements of principals. T he t ru stees of
charitable trusts shall report the handling
of t rust affairs and the trust’s financial
status with the civil affairs department s
with which they have filed a record at
least once a year, and make the report
public.

Article 49. If needed, the trustees of
charitable trusts may appoint a trust
supervisor.

Trust supervisors monitor the actions of
trustees, and safeguard the interests of
principals and beneficiaries in accordance
with the law. Trust supervisors who
discover trustees in breach of fiduciary
duties or unable to perform their duties
shall repo rt to the principal, and have the

Translated by China Development Brief
行监督,依法维护委托人和受益人
的权益。信托监察人发现受托人违
反信托义务或者难以履行职责的 ,
应当向委托人 报告 ,并有权以自己
的名义 向人民法院 提起诉讼。
第 五十 条 慈善信托的设立、
信托财产的管理、信托当事人、信
托的终止和清算等事项,本章未规
定的,适用本法其他有关规定;本
法未规定的,适用《中华人民共和
国信托法》的有关规定。

第六章 慈善财产

第 五十一 条 慈善组织的财产
包括 :
(一) 发起人捐赠、资助的 创
始财产;
(二) 募集的 财产;
(三)其他合法财产。
第 五十二 条 慈善组织的财产
应当根据章程和捐赠协议的规定全
部用于慈善目的,不得在发起人、
捐赠人以及慈善组织成员中分配。
任何组织和个人不得私分、挪
right to bring a prosecution to a people’s
court in their own names.

Article 50 . The establishment of
charitable trust s, trust asset management,
trust parties, the termination and
liquidation of charitable trusts, and ot her
items that are not regulated in this
chapter shall be governed by other
chapters of this law; If not regulated by
this law, they shall be governed by the
relevant articles of the Trust Law of the
People’s Republic of China.

Chapter 6. Charitab le Assets

Article 51 . The financial assets of
charitable organizations include:

(1) Founding capital donated or funded by
the founders ;

(2) Assets collected from fund -ra ising ;

(3) Other legal assets.

Article 52 . The financial assets of
charitable organizatio ns can only be used
for charitable purposes in accordance
with the organizational charter and the
donation agreement and must not be
distributed among the founders, donors or
members of the organization.

Groups or individuals must not privately
distribute , misappropriate , withhold or
embezzle charitable assets.

Translated by China Development Brief
用 、 截留 或者侵占慈善财产。
第 五十三 条 慈善组织对募集
的财产,应当登记造册,严格管
理,专款专用。
捐赠人捐赠的实物不易储存、
运输或者难以直接用于慈善目的
的,慈善组织可以依法拍卖或者变
卖,所得收入扣除必要费用后,应
当全部用于慈善目的。
第五十 四 条 慈善组织为实现财产
保值、增值进行投资的,应当遵循
合法、安全、有效的原则,投资取
得的收益应当全部用于慈善目的。
慈善组织的 重大投资方案应当经决
策机构组成人员三分之二以上同
意 。 政府资助的财产和捐赠协议约
定不得投资的财产,不得用于投
资。 慈善组织的 负责人 和工作人员
不得在慈善组 织 投资的企业兼职或
者领取报酬。
前款规定事项的具体办法,由
国务院民政部门制定 。
第五十 五 条 慈善组织开展慈
善活动,应当依照法律法规和章程
的规定,按照募捐方案或者捐赠协
议使用捐赠财产 。 慈善组织 确需变
Article 53 . Charitable organizations shall
re gister donations for the records , strictly
manage them and use the funds for
specifi c purposes.

Donated objects that cannot be easily
stored, transport ed or are difficult to use
directly for charitable purposes may be
legally auctioned or sold by the charitable
organization, whereby proceeds
remaining after the deduction of costs and
other necessary expenditures shall be
used entirely for the agreed upon
purpose s of the donation.

Article 5 4. Charitable organizations
making investments to maintain or
increase the value of their financial assets
shall abide by the principles of lawfulness,
security and effectiveness , and the income
made through the investm ent shall be
used for charitable purposes . Major
investment plans of charitable
organizations shall be approved by at
least two -thirds of the members of the
decision -making body. Government aid
money and assets received under a
donation agreement forbiddin g
investments must not be used to make
investments. The person in charge and the
staff of charitable organizations shall not
work part -time with or receive
compensations from the enterprises in
which the charitable organizations
invested.

The civil depart ment of the State Council
stipulates specific methods for the matters
regulated in the previous paragraph.

Article 5 5. Charitable organizations
carrying out charitable services shall use
donated property in accordance with the
laws, regulations and organi zational
charter , and in accordance with the fund –
raising proposal or donation agreement.
In cases of necessary deviation from the
purpose of the donated assets of the fund –

Translated by China Development Brief
更 募捐方案规定的 捐赠财产用途
的, 应当报民政部门备案;确需变
更捐赠协议约定的捐赠财产用途
的, 应当征得捐赠人同意。
第五十 六 条 慈善组织应当合
理设计慈善项目,优化实施流程,
降低运行成本,提高慈善财产使用
效益。
慈善组织应当建立项目管理制
度,对项目实施情况进行跟踪监
督。
第五十 七 条 慈善项目终止后
捐赠财产有剩余的,按照募捐方 案
或者捐赠协议处理;募捐方案未规
定或者捐赠协议未约定的,慈善组
织应当将剩余财产用于目的相同或
者相近的其他慈善项目,并向社会
公开。
第五十 八 条 慈善组织确定慈
善受益人,应当坚持公开、公平、
公正的原则,不得指定慈善组织管
理人员的利害关系人作为受益人。
第五十 九 条 慈善组织根据需
要可以与受益人签订协议,明确双
方权利义务,约定 慈善 财产的用
途、数额和使用方式等内容。
raising proposal , charitable organization
shall file with the civil affairs departm ent;
in cases of necessary deviation from the
purpose of the donated assets of the
donation agreement, the donors’ consent
shall be obtained.

Art icle 5 6. Charitable organizations shall
employ rational designs for charity
projects, optimize implementatio n
processes, lower operating costs, and
improve efficiency in the use of charitable
property.

Charitable organization s shall establish a
project management system and conduct
proper supervision o f project
implementation.

Article 5 7. Any remaining donated
property upon termination of a charity
project shall be disposed of in accordance
to the fund -raising proposal or donation
agreement; where relevant provisions are
not specified in the fund -raising proposal
or donation agreement, charitable
organizations shall utilize the remaining
property in charitable projects with the
same or similar purposes, and make
public this information.

Article 5 8. Charitable organizations shall
adhere to an open, fair and impartial
process when determining the
beneficiaries of charitable services, and
shall not select stakeholders from among
the managerial staff of the charitable
organization as beneficiaries.

Article 5 9. Charitable organizations may,
as the need arises, sign an agreement with
beneficiaries to clearly define t he rights
and obligations of both parties and to
agree upon the purpose and amount of
charitable assets , the method of usage and
other content s.

Beneficiaries should cherish charitable

Translated by China Development Brief
受益人应当珍惜慈善资助,按
照协议使用慈善财产。 受益人未按
照协议使用 慈善 财产或者有其他严
重违反协议情形的,慈善组织有权
要求其改正; 受益人 拒不改正的,
慈善组 织有权解除协议 并要求受益
人返还财产 。
第六 十 条 慈善组织应当积极
开展慈善活动,充分、高效运用慈
善财产,并遵循管理费用最必要原
则,厉行节约,减少不必要的开
支。慈善组织中具有公 开募捐资格
的基金会开展慈善活动的年度支
出,不得低于上一年总收入的百分
之七十或者前三年收入平均数额的
百分之七十;年度管理费用不得超
过当年总支出的百 分之十,特殊情
况下,年度管理费用难以符合前述
规定的,应当报告其登记的民政部
门并向社会公开说明情况。
具有公开募捐资格的基金会
以外的慈善组织 开展慈善活动的年
度支出 和 管理 费用 的标准,由国务
院民政 部门会同国务院财政、税务
等部门 依照前款规定的原则制定 。
捐赠协议对单项捐赠财产的慈
善活动支出和管理成本有约定的,
fund s, and use charitable assets in
accordance with the agreement. If
beneficiaries do not use the charitable
assets in accordance with the agreement,
or severely violate the agreement in other
ways, charitable organizations are entitled
to request a correction ; charitable
organizations have the right to end the
agreement an d demand the return of the
assets if the beneficiaries refuse to make
the correct ion .

Article 60 . Charitable organizations shall
carry out charitable activities actively, use
char itable assets fully and efficiently ,
apply the most necessary prin ciples
reg arding management fee s, practi ce
frugality, and cut unnecessary
expenditures. Annual expenditures for
charity activities by foundations with the
qualifications for public fund -raising shall
be no less than 70% of the total revenue of
the last year or 70% o f the average
revenue of the past three years and the
annual management fee shall not exceed
10 % of annual expenditures. Where
annual management fee s cannot meet the
previous regulation s due to special
circumstances, the foundation shall file
with the civi l affairs department with
which it register ed and explain the
situation publicly.

Standards for annual expenditure s and
the management fee s of charitable
activities by charitable organizations
other than foundations with public fund –
raising qualifications are regulated by the
civil affairs departments of the State
Council together with the treasury and tax
departments of the State Council
according to the principles stipulated in
the last paragraph .

If the expenditure and management cost s
of an individua l charitable donation
activity are specified in the donation
agreement, then the agreement should be

Translated by China Development Brief
按照其约定。

第七章 慈善服务
第六十一条 本法所称慈善服
务,是指慈善组织和其他组织以及
个人基于慈善目的,向社会或者他
人提供的志愿无偿服务和其他非营
利服务。
慈善组织开展慈善服务,可以
自己提供或招募志愿者提供,也可
以委托有服务专长的其他组织提
供。
第六十二条 开展慈善服务,
应当尊重受益人、志愿者的人格尊
严,不得侵害受益人、志愿者的隐
私。
第六十三条 开展医疗康复、
教育培训等慈善服务,需要专门 技
能的,应当执行国家或者行业组织
制定的标准和规程。
慈善组织招募志愿者开展慈善
服务,需要专门技能的,应当对志
愿者开展相关培训。
第六十四条 慈善组织招募志
followed .

Chapter 7. Charitable Services

Article 61. ‘Charitable Services’ as stated
in this law refers to uncompensated
voluntary services and other non -profit
services given to the society or to other
people for charitable purposes and
provided by charitable organizations and
other organizations or individuals.

Charitable organizations carrying out
charitable services may provide these
services them selves or recruit volunteers
to provide them, or engage other
organizations with the relevant service
expertise to carry out the services.

Article 62. Charitable services shall be
carried out with respect for the human
dignity of beneficiaries, and shal l not
infringe upon the privacy of beneficiaries.

Article 63. When carrying out charitable
services with specialized skills like
medical rehabilitation and educational
training, standards and procedures
established by the state or industry
organization s shall be followed.

If charitable organizations recruit
volunteers to carry out charitable services
that require specialized skills, they should
provide relevant training.

Article 64. Charitable organizations may
recruit volunteers to participate in
cha ritable services. When recruiting
volunteers, all information related to the

Translated by China Development Brief
愿者参与慈善服务,应当公示与慈
善服务有关的全部信息,告知服务
过程中可能发生的风险。
慈善组织根据需要可以与志愿
者签订协议,明确双方权利义务,
约定服务的内容、方式和时间等。
第六十五条 慈善组织应当对
志愿者实名登记,记录志愿者的服
务时间、内容、评价等信息。根据
志愿者的要求,慈善组织应当无
偿、如实出具志愿服务记录证明。
第六十六条 慈善组织安排志
愿者参与慈善服 务,应当与志愿者
的年龄、文化程度、技能和身体状
况相适应。
第六十七条 志愿者接受慈善
组织安排参与慈善服务的,应当服
从管理,接受必要的培训。
第六十八条 慈善组织应当为
志愿者开展慈善服务提供必要条
件,保障志愿者的合法权益。
慈善组织安排志愿者参与可能
发生人身危险的慈善服务前,应当
为志愿者购买相应的人身意外伤害
保险。
charitable service shall be made public,
and any risks involved in the course of the
voluntary service shall be disclosed.

Charitable organizations may, as the need
arises, sign an agreement with volunteers
to clearly define the rights and obligations
of both parties and agree upon the
voluntary service content, method and
time.

Article 65. Charitable organizations shall
conduct real -name registration of
volunteers, and record th e time, content,
evaluation and other information
regarding their services. When requested
by volunteers, charitable organizations
shall truthfully issue a proof of volunteer
service free of charge.

Article 66. Charitable organizations shall
engage volunt eers in charitable services
suited to their age, educational level, skills
and physical conditions.

Article 67. Volunteers participating in
charitable services under the arrangement
of charitable organizations shall be
subject to the management of the
cha ritable organization and accept
necessary training.

Article 68. Charitable organizations shall
provide the necessary conditions for
volunteers to carry out charitable
services, and protect the legal rights and
interests of volunteers.
Before arranging vol unteers to participate
in charitable services that may incur
personal injury, charitable organizations
shall purchase appropriate personal
accident insurance for volunteers.

Translated by China Development Brief

第八章 信息公开
第六十九条 县级以上人民政
府建立健全慈善信息统计和发布制
度。
县级以上人民政府民政部门应
当在统一的信息平台,及时向社会
公开慈善信息,并免费提供慈善信
息发布服务。
慈善组织和慈 善信托的受托人
应当在前款规定的平台发布慈善信
息,并对信息的真实性负责。
第七十条 县级以上人民政府
民政部门和其他有关部门应当及时
向社会公开下列慈善信息:
(一)慈善组织登记事项;
(二)慈善信托备案事项;
(三)具有公开募捐资格的慈
善组织名单;
(四)具有公益性捐赠税前扣
除票据资格的慈善组织名单;
(五)对慈善活动的税收优
惠、资助补贴等促进措施;

Chapter 8. Disclosure of Information

Article 69. The civil affairs departments
of the people’s governments at or above
the county level shall establish a sound
system for collecting and releasing
information on charity.

The civil affairs departments of the
people’s governments at or above the
county level shall disclose charitable
information to the public timely on a
unified information platform and provide
charity information release services for
free.

Charitable organizations and the trustees
of charitable trusts shall disclose
information using the platform describ ed
above, and assume responsibility for the
authenticity of the information.

Article 70. Civil affairs departments and
other relevant departments of the
people’s governments at the county level
or above shall ensure the timely
publication of the followin g charity
information:

(1) Registration information of charitable
organizations;

(2) Records of charitable trusts;

(3) The list of charitable organizations
with public fund -raising qualification;

(4) The list of charitable organizations
qualified for pre -tax deduction receipts for
public interest donations;

(5) Details of preferential tax rates,
financial aid, subsidies and other
promotional measures for charitable
activities;

Translated by China Development Brief
(六)向慈善组织购买服务的
信息;
(七)对慈善组织、慈善信托
开展检查、评估的结果;
(八)对慈善组织和其他组织
以及个人的表彰、处罚结果;
(九)法律、法规规定应当 公
开的其他信息。
第七十一条 慈善组织、慈善
信托的受托人应当依法履行信息公
开义务。信息公开应当真实、完
整、及时。
第七十二条 慈善组织应当向
社会公开组织章程和决策、执行、
监督机构成员信息以及国务院民政
部门要求公开的其他信息。上述信
息有重大变更的,慈善组织应当及
时向社会公开。
慈善组织应当每年向社会公开
其年度工作报告和财务会计报告。
具有公开募捐资格的慈善组织的财
务会计报告须经审计。
第七十三条 具有公开募捐资
格的慈善组织应当定期公开向社会
公众募捐情况和慈善项目实施情

(6) Information regarding purchasing
services from charitable organizati ons;

(7) Results of any inspections and
evaluations of charitable organizations
and charitable trusts;

(8) Results of any commendations or
penalties of charitable organizations or
other organizations and individuals;

(9) Any other information required by
other laws or regulations.

Article 71. In accordance with the law,
charitable organizations and the trustees
of charitable trusts are obliged to make
information publicly available. The
disclosed information should be genuine,
complete, and published in a timely
manner.

Article 72. Charitable organizations shall
disclose to the public the organization’s
charter and information on the members
of the decision -making, implementation,
and supervision bodies, and other
information required by the civil af fairs
department of the State Council.
Charitable organizations must ensure the
timely disclosure of any major changes to
the information mentioned above.

Charitable organizations shall disclose to
the public every year their annual work
report and finan cial report. Charitable
organizations with public fund -raising
credentials shall provide audited financial
reports.

Article 73. Charitable organizations with
public fund -raising credentials shall
ensure the timely disclosure of details
regarding publicl y raised funds and the
operation of charitable projects.

Translated by China Development Brief
况。
公开募捐周期超过六个月的,
至少每三个月 公开一次募捐情况,
公开募捐活动结束后三个月内应当
全面公开募捐情况。
慈善项目实施周期超过六个月
的,至少每三个月公开一次项目实
施情况,项目结束后三个月内应当
全面公开项目实施情况和募得款物
使用情况。
第七十四条 慈善组织开展定
向募捐的,应当及时向捐赠人告知
募捐情况、募得款物的管理使用情
况。
第七十五条 慈善组织、慈善
信托的受托人应当向受益人告知其
资助标准、工作流程和工作规范等
信息。
第七十六条 涉及国家秘密、
商业秘密、个人隐私的信息以及捐
赠人、慈善信托的委托人不同已公
开的姓名、名称、住所、通讯方式
等信息,不得公 开。

For public fund -raising that lasts over a
period of six months or more, details shall
be disclosed at least once every three
months. And upon completion, full details
shall be disclosed within thre e months.

For charitable projects lasting over six
months, the details of the project
operations shall be disclosed at least once
every three months, and within three
months of completion, full details of the
project operation and how the funds and
prop erty received were used, shall be
disclosed.

Article 74. Where charitable
organizations carry out direct fund –
raising, they shall promptly update donors
about the use and management of the
funds and property received.

Article 75. Charitable organi zations and
the trustees of charitable trusts shall
inform beneficiaries of the criteria for
subsidies, their work processes and
standards.

Article 76. Information regarding state
secrets, individual privacy, commercial
secrets, as well as information such as the
names, titles, addresses and contact
methods of donors and principals of
charitable trustees who do not consent to
it being disclosed, must not be disclosed.

Translated by China Development Brief

第九章 促进措施
第七十七条 县级以上人民政
府应当根据经济社会发展情况,制
定促进慈善事业发展的政策和措
施。
县级以上人民政府有关部门应
当在各自职责范围内,向慈善组
织、慈善信托受托人等提供慈善需
求信息,为慈善活动提供指导和帮
助。
第七十八条 县级以上人民政
府民政部门应当建立与其他部门之
间的慈善信息共享机制。
第七十九条 慈善组织及其取
得的收入依法享受税收优惠。
第八十条 自然人、法人和其
他组织捐赠财产用于慈善活动的,
依法享受税收优惠。企业慈善捐赠
支出超过法律规定的准予在计算企
业所得税应纳税所得额时扣除 的部
分,允许结转以后三年内在计算应
纳税所得额时扣除。
境外捐赠用于慈善活动的物
资,依法减征或者免征进口关税和

Chapter 9. Promotional measures

Article 77. The people’s governments at
the county level or above shall formulate
plans, policies, and measures for the
development of charitable causes in
accordance to this law and local economic
and social development levels.

Within the scope of their official duties,
relevant departments o f the people’s
governments at or above the county level
shall provide charitable organizations and
the trustees of charitable trusts with
charitable needs information, and provide
support and assistance for charitable
activities.

Article 78. Civil affairs departments of the
people’s governments at the county level
or above shall establish a mechanism to
share charitable information with other
departments.

Article 79. In accordance with the law,
charitable organizations and their income
are eligible for tax benefits.

Article 80. Natural persons, legal persons
or other organizations that donate
property for charitable activities are
eligible for tax benefits. Charitable
donations by corporations exceeding the
amount deductible from income tax can be
deduc ted from taxable income over the
following three years.

Overseas donations towards charitable
activities are eligible for a reduction or
exemption from import duties and import
value added tax in accordance with the
law.

Translated by China Development Brief
进口环节增值税。
第八十一条 受益人接受慈善
捐赠,依法享受税收优惠。
第八十二条 慈善组织、捐赠
人、受益人依法享受税收优惠的,
有关部门应当及时办理相关手续。
第八十三条 捐赠人向慈善组
织捐赠实物、有价证券、股权和知
识产权的,依法免征权利转让的相
关行政事业性费用。
第八十四条 国家对开展扶贫
济困的慈善活动,实行特殊的优惠
政策。
第八十五条 慈善组织开展本
法第三条第一项、第二项规定的慈
善活动需要慈善服务设 施用地的,
可以依法使用国有划拨土地或者农
村集体建设用地。慈善服务设施用
地非经法定程序不得改变用途。
第八十六条 国家为慈善事业
提供金融政策支持,鼓励金融机构
为慈善组织、慈善信托提供融资、
结算等金融服务。
第八十七条 各级人民政府及
其有关部门可以依法通过政府购买

Article 81. Beneficiaries in r eceipt of
charitable donations are eligible for tax
benefits.

Article 82. Where charitable
organizations, donors and beneficiaries
are eligible for tax benefits according to
the law, the relevant departments shall
deal with the relevant procedures in a
timely manner.

Article 83. Physical objects, marketable
securities, equity, and intellectual
property donated to charitable
organizations are exempted from the
administrative fees related to rights
transfer according to the law.

Article 84. The state provi des special
benefits to charitable activities that help
the poor and the needy.

Article 85. Charitable organizations that
conduct charitable activities stipulated in
Article 3, item 1 and item 2, which require
the use of land for charitable service
faci lities, may legally use State allocated
land or rural collectives’ construction land
for their work. The use of land for
charitable service facilities must not be
altered except through legally prescribed
procedures.

Article 86. The state provides charit able
causes with financial policy support and
encourages financial institutions to
provide financial services such as
financing and account settlement for
charitable organizations and charitable
trusts.

Article 8 7. The People’s Governments at
all levels and other relevant departments
may lawfully support eligible charitable

Translated by China Development Brief
服务等方式,支持符合条件的慈善
组织向社会提供服务,并依照有关
政府采购的法律、法规向社会公开
相关情况。
第八十八条 国家采取措施弘
扬慈善文化,培育公民慈善意识。
学校等教育机构应当将慈善文
化纳入教育教学内容,国家鼓励高
等学校培养慈善专业人才,支持高
等学校 和科研机构开展慈善理论研
究。
广播、电视、报刊、互联网等
媒体应当积极开展慈善公益宣传活
动,普及慈善知识,传播慈善文
化。
第八十九条 国家鼓励企业事
业单位和其他组织为开展慈善活动
提供场所和其他便利条件。
第九十条 经受益人同意,捐
赠人对其捐赠的慈善项目可以冠名
纪念,法律、法规规定需要批准
的,从其规定。
第九十一条 国家建立慈善表
彰制度,对在慈善事业发展中做出
突出贡献的自然人、法人和其他组
织,由县级以上人民政府或者有关
organizations in providing social services
through purchasing their services and
other methods, and make public the
relevant details according to the relevant
laws and regulations on government
procurement.

Article 88. The state adopts measures to
promote a culture of charity and cultivate
citizens’ awareness of charity.

Schools and educational organizations
shall incorporate notions of charitable
culture within their syllabuses, an d the
state encourages the establishment of the
cultivation of talents for charitable causes,
and theoretical research on charity at
higher education and research
institutions.

Radio broadcasters, television stations,
newspapers, the internet and other media
channels shall actively promote charitable
and public interest activities, spread
knowledge of charity and promote a
culture of charity.

Article 89. The state encourages
co rporations, public institutions, and
other organizations to provide venues and
other favorable conditions for charitable
activities.

Article 90. While donors may assign a
commemorative name to the charitable
projects to which they donate with the
consent of the beneficiaries, this is subject
to legal or regulatory approval where
stipulated.

Article 91. The state establishes a charity
commendation mechanism to commend
natural persons, legal persons or other
organizations that have made outstanding
contr ibutions to the development of
charitable causes. The commendations
should be granted by people’s
governments or other relevant

Translated by China Development Brief
部门予以表彰。

第十章 监督管理
第九十二条 县级以上人民政
府民政部门应当依法履行职责,对
慈 善活动进行监督检查,对慈善行
业组织进行指导。
第九十三条 县级以上人民政
府民政部门对涉嫌违反本法规定的
慈善组织,有权采取下列措施:
(一)对慈善组织的住所或者
慈善活动发生地进行现场检查;
(二)要求慈善组织作出说
明,查阅、复制有关资料;
(三)向与慈善活动有关的单
位和个人调查与监督管理有关的情
况;
(四)经本级人民政府批准,
可以查询慈善组织的金融账户;
(五)法律、行政法规规定的
其他措施。
第九十四条 县级以上人民政
府民政部门对慈善组织或者有关单
departments at the county level or above .

Chapter 10. Supervision and
Management

Article 92. Civil affairs departments of
the people’s governments at the county
level or above shall carry out management
and supervision of charitable activities,
and provide guidance and supervision of
charity industry organizations;

Article 93. The civil affairs departments
of the people’s governments at the county
level or above have the right to take the
following measures over charitable
organizations suspected of violating the
provisions of this law:

(1) Carry out inspections of charitable
organizations’ domiciles or activity sites;

(2) Request clarification from charitable
organizations and access to and copy
relevant materials;

(3) Investigate work units and individuals
involved in charitable activities regarding
supervision and management;

(4) Inquire into financial accounts of
ch aritable organizations with the approval
of the people’s governments at the same
level;

(5) Carry out any other measures
provided for by laws and administrative
regulations.

Article 94. Where the civil affairs
departments of the people’s government
at or above the county level undertake an
investigation of a charitable organization
or related work units and individuals,

Translated by China Development Brief
位和个人进行检查或者调查时,检
查人员或者调查人员不得少于二
人, 并应当出示合法证件和检查、
调查通知书。
第九十五条 县级以上人民政
府民政部门应当建立慈善组织及其
负责人信用记录制度,并向社会公
布。
民政部门应当建立慈善组织评
估制度。鼓励和支持第三方机构对
慈善组织进行评估,并向社会公布
评估结果。
第九十六条 慈善行业组织应
当建立健全行业规范,加强行业自
律。
第九十七条 任何单位或者个
人发现慈善组织、慈善信托有违法
行为的,可以向民政部门和其他有
关部门或者慈善行业组织投诉、举
报。民政部门、其他有关部门或者
慈善行业组织接到投诉、举报后,
应当及时调查处理。
国家鼓励公众、媒体对慈善 活
动进行监督,对假借慈善名义或者
假冒慈善组织骗取财产或者慈善组
织、慈善信托违法违规行为予以曝
there shall be two or more inspectors or
investigators, and they shall produce
legitimate certificates and inspection or
investigatio n notices.

Article 95. The civil affairs departments
of people’s governments at the county
level or above shall establish charitable
credit record systems and make public
this information.

Civil affairs departments shall establish a
system to assess ch aritable organizations
and encourage and support third party
agencies to carry out evaluations and
make the results public.

Article 96. Charity industry organizations
shall establish and improve charitable
industry standards, and strengthen the
self -dis cipline of charitable industry.

Article 97. If a work unit or an individual
discovers that a charitable organization or
trustee has broken the law, they may
complain or report their concern to civil
affairs departments and other relevant
departments or to charity industry
organizations. Upon receiving the
complaint or report, civil affairs
departments, other relevant departments
or charity industry organizations shall
promptly follow up with investigations
and other measures.

The state encourages th e public and
media to scrutinize charitable activities,
and expose the fraudulent obtaining of
assets in the name of charity or under the
disguise of a charitable organization and
illegal activities by charitable
organizations and charitable trusts, giving
full play to public opinion and social
supervision.

Translated by China Development Brief
光,发挥舆论和社会监督作用。

第十一章 法律责任

第九十八条 慈善组织有下列
情形之一的,由民政部门责令限期
改正;逾期不改正的,吊销登记证
书并予以公告:
(一)未按照慈善宗旨开展慈
善活动的;
(二)私分、挪用、截留或者
侵占慈善财产的;
(三)接受附加违反法律法规
或者社会公德条件的捐赠,或者对
受益人附加违反法律法规或者违背
社会公德的条件的。
第九十九条 慈善组织有下列
情形之一的,由民政部门予以警
告、责令限期改正;逾期 不改正
的,责令限期停止活动并进行整改
(一)违反本法第十四条规定
造成慈善财产损失的;
(二)将不得用于投资的财产

Chapter 10. Legal Responsibility

Article 98. Under the following
conditions the civil affairs departments
shall order deadlines for amendments;
upon a failure to make amendments by
the deadlin e, the civil affairs departments
shall revoke registration certificates and
make a public announcement:

(1) Not carrying out charitable activities
in line with the purposes and working
scope of charitable organizations;

(2) Privately distributing, embezz ling,
intercepting or misappropriating
charitable assets;

(3) Accepting contributions with
additional conditions in violation of laws
and regulations or social mores, or
attaching conditions for beneficiaries in
violation of laws and regulations or socia l
mores.

Article 99. If a charitable organization is
found to have committed one of the
following actions, the civil affairs
departments shall give warnings, order
deadlines for amendments; upon a failure
to make amendments by the deadline, the
civil af fairs departments shall give a
deadline to cease operations and make
corrections:

(1) Violating article 14 of this law, causing
damage to charitable property;

(2) Investing property that must not be

Translated by China Development Brief
用于投资的;
(三)擅自改变捐赠财产用途
的;
(四)开展慈善活动的年度支
出或者管理费用的标准违反本法第
六十规定的;
(五)未依法履行信息公开义
务的;
(六)未依法报送年度工作报
告、财务会计报告或者报备募捐方
案的;
(七) 泄露捐赠人、志愿
者、受益人个人隐私以及捐赠人、
慈善信托的委托人不同意公开的姓
名、名称、住所、通讯方式等信息
的。
慈善组织违反本法规定泄露国
家秘密、商业秘密的,依照有关法
律的规定 予以处罚。
慈善组织有前两款规定的情
形,经依法处理后一年内再出现前
款规定的情形,或者有其他严重情
形的,由民政部门吊销登记证书并
予以公告。
used to make investments;

(3) Unauthorized changes in the use of
donated property;

(4) Violating the regulated standards of
annual expenditure or the management
costs of charitable activities stipulated in
article 60 of this law;

(5) Not carrying out information
disclosure obligations;

(6) Not producing and delivering annual
work reports and financial reports or not
filing fund -raiding plans in line with the
law;

(7) Leaking private information about
donors, volunteers, or beneficiaries as
well as information such as names, titles,
addresses and contact methods of donors
and principals of charitable trustees who
do not consent to it being disclosed.

If charitable organizations violate this law
by disclosing state secrets or commercial
secrets, they shall be punished in
accordance with relevant laws.

If charitable organizations commit
violations stipulated in the preceding two
paragraphs, and within a year of
disposition a violation stipulated in the
preceding paragraphs occurs again, or if
there are other serious situations, the civil
affairs departments shall revoke the
registration certificate and make a public
announcement.

Translated by China Development Brief
第一百条 慈善组织有本法第
九十八条、第九十九条规定的情
形,有违法所得的,由民政部门予
以没收;对直接负责的主管人员和
其他直接负责人员处二万以上二十
万以下罚款。
第一百零一条 开展募捐活动
有下列情形之一的,由民政部门予
以警告、责令停止募捐活动;对违
法募集的财产,责令退还捐赠人;
难以退还的,由民政部门予以收
缴,转给其他慈善组织用于慈善目
的;对有关组织或者个人可以处二
万元以上二 十万元以下罚款:
(一)不具有公开募捐资格的
组织或者个人开展公开募捐的;
(二)通过虚构事实等方式欺
骗、诱导募捐对象实施捐赠;
(三)向单位或者个人摊派或
者变相摊派的;
(四)妨碍公共秩序、企业生
产经营或居民生活的。
广播、电视、报刊以及网络服
务提供者、电信运营商未履行本法
第二十七条规定的验证义务的,由
Article 100. If charitable organizations
violating article 98 and article 99 of this
law have unlawful gains, the civil affairs
departments shall confiscate them;
directors and ot her personnel who are
directly in charge shall be fined between
20,000 and 200,000 Yuan.

Article 101. If any of the following
situations occurs in fund raising activities,
the civil affairs departments shall give
warnings and order to cease fund -raising
activities; unlawfully solicited assets will
be ordered to return to the donor, and
where there is difficulty in returning
them, the civil affairs departments shall
seize and transfer them to other
charitable organizations to be used for
charitable purpos es, and may also impose
a fine between 20,000 and 200,000 RMB
on the relevant organizations and
persons ;

(1) Conducting public fund -raising by
organizations and individuals without
pubic fund -raising qualifications;

(2) Using false information or oth er
methods to trick or coax fund -raising
targets into making donations;

(3) Overtly or covertly engaging in
forcible apportionment on units or
individuals;

(4) Causing obstruction to the public
order, corporate production or the lives of
the residents.

If radio broadcasters, television stations,
newspapers and journals and network
service providers or telecommunications
operators do not fulfill their verification
duties stipulated in Article 27 of this law,
their respective managing departments
shall giv e a warning and order deadlines
for amendments; upon a failure to make

Translated by China Development Brief
其主管部门依法予以警告,责令限
期改正;逾期不改正的,予以通报
批评。
第一百零二条 慈善组织不依
法向捐赠人出具捐赠票据、不依法
出具志愿服务记录证明或者不及时
主动向捐赠人反馈有关情况的,由
民政部门予以警告,责令限 期改
正;逾期不改正的,责令限期停止
活动。
第一百零三条 慈善组织弄虚
作假骗取税收优惠的,由税务机关
依法查处,情节严重的,由民政部
门吊销登记证书并予以公告。
第一百零四条 慈善组织从
事、资助危害国家安全或者社会公
共利益活动的,由有关机关依法查
处,由民政部门依法吊销登记证书
并予以公告。
第一百零五条 慈善信托的受
托人,有下列情形之一的,由民政
部门予以警告,责令限期改正;有
违法所得的,由民政部门予以没
收;对直接负责的主管人员和其他
直接责任人员处二万元以上二十万
元以下罚款:
amendments by the deadline, a notice of
criticism shall be issued and circulated.

Article 102. The civil affairs departments
may give warnings, order amendments,
or, upon the failur e to make amendments
by the deadline, order a cessation of
activities to charitable organizations who
disobey the law by failing to issue donors
with public interest donations receipts,
failing to issue proof of volunteer service
records or not promptly an d actively
giving feedback to donors.

Article 103. Fraudulent claims for tax
benefits shall be dealt with and
prosecuted by the taxation organs. In
serious cases, the civil affairs departments
shall legally revoke its registration
certificate and make a public
announcement.

Article 104. Charitable organizations
that engage in or sponsor activities that
endanger state security or public interest
causes shall be investigated and dealt with
by the relevant authorities. The civil
affairs departments shall revoke the
organization’s registration certificate and
make a public announcement.

Article 105. If any of the following
situations occurs, charitable
organizations, serving as trustees of
charitable trusts, shall receive warnings
from the civil affairs departments, and be
ordered to cease any illegal activities; the
civil affairs departments shall seize the
illegal gains if there are any; directors and
other personnel who are directly
responsible shall be fined between 20,000
and 200,000 RMB:

(1) The tr usts’ property and proceeds are
found to be used for non -charitable

Translated by China Development Brief
(一)将信托财产及其收益用
于非慈善目的的 ;
(二)未按照规定将信托事务
处理情况及财务状况向民政部门报
告或者向社会公开的。
第一百六条 慈善服务过程
中,因慈善组织或者志愿者过错造
成受益人、第三人损害的,慈善组
织依法承担赔偿责任;损害是由志
愿者故意或者重大过失造成的,慈
善组织可以向其追偿。
志愿者在参与慈善服务过程
中,因慈善组织过错受到损害的,
慈善组织依法承担赔偿责任;损害
是由不可抗力造成的,慈善组织应
当给予适当补偿。
第一百零七条 自然人、法人
或者其他组织假借慈善名义或者假
冒慈善组织骗取财产的,由公安机
关依法查处。
第一百零八条 县级以上人民
政府民 政部门和其他有关部门及其
工作人员有下列情形之一的,由上
级机关或者监察机关责令改正;依
法应当给予处分的,由任免机关或
者监察机关对直接负责的主管人员
purposes;

(2) Contrary to regulations, operations
and financial status of the trust are not
reported to the civil affairs departments
or publicly disclosed.

Article 106. Charitable org anizations
shall bear liability for damages caused by
the negligence of them or volunteers to
beneficiaries or third parties during
charitable activities, however if the
damage is caused by the intentional
misconduct or gross negligence of
volunteers then the charity organization
may seek compensation from them.

Charitable organizations bear liability for
compensation for volunteers who suffer
harm due to the negligence of the
charitable organizations whilst
volunteering; however, if the damage is
caused by force majeure then the
organization shall give appropriate
subsidies.

Article 107. The public security
authorities shall investigate and punish
natural persons, legal persons or other
organizations who illegally gain assets in
the name of charity o r disguised as
charitable organizations.

Article 108. When the following
situations apply to civil affairs
departments and other relevant
departments of the county level
government or above and their staff, the
relevant departments at the higher level
or the supervisory organs shall order
corrections to their work. Where a
sanction is necessary according to the law,
the appointment and removal organs or
supervisory authorities shall legally bring
disciplinary action against the person
directly in charge and other directly

Translated by China Development Brief
和其他直接责任人员依法给予处
分:
(一)未依法履行信息公开义
务的;
(二)摊派或者变相摊派捐赠
任务,强行指定志愿者、慈善组织
提供服务的;
(三)未依法履行监督管理职
责的;
(四)违法实施行政强制措施
和行政处罚的;
(五)私分、挪用、截留或者
侵占慈善财产的;
(六)其他滥用职权、玩忽职
守、徇私舞弊的行为。
第一百零九条 违反本法规
定,构成违反治安管理行为的,由
公安机关 依法给予治安管理处罚;
构成犯罪的,依法追究刑事责任。

第十二章 附 则

第一百一十条 城乡社区组
responsible personnel:

(1) Not carrying out information
disclosure obligations;

(2) Overtly or covertly engaging in
forcible apportionment of donations,
forcing volunteers and charitable
organizations to provide services;

(3) Not fulf illing legal supervision and
management duties;

(4) Illegal implementation of
administrative enforcement measures or
penalties;

(5) Privately distributing,
misappropriating, intercepting or
embezzling charitable assets;

(6) Other abuses of power, dere liction of
duty, or behaviors of bribery and fraud.

Article 109. If violations of the provisions
of this law constitute a public security
administration violation, the public
security departments shall give public
security administrative sanctions in
acco rdance with the law; if a crime is
committed, criminal charges shall be
pursued.

Chapter 12. Supplementary Provisions

Article 110. Urban and rural community
organizations and units can carry out

Translated by China Development Brief
织、单位可以在本社区、单位内部
开展群众性互助互济活动。
第一百一十一条 慈善组织以
外的其他组织可以开展力所能及的
慈善活动。
第一百一十二条 本法自 2016 年 9
月 1日起施行。

internal activities of mutual aid.

Article 111. Other o rganizations that are
not charitable organizations can carry out
charitable activities within their capacity.

Article 112. This law shall come into
force on September 1, 2016 .

This law was translated by China Development Brief. A sp ecial thanks to Greg or
Grossman, Sophie Chadd, and Vanessa Zhang who have contributed to the
translation . Also during the process of translating, we consulted various expert
opinions and other sources of translations such as the chinalawtranslate.com . For
more translated laws and regulations or to suggest a correction to be made to this
translation, please visit our English language website at
https://chinadevelopmentbrief.cn/ .

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