What Is a Donor Gift?
Donation is a verb, which literally means donate and give. Refers to giving something of value to someone without asking. [1]
- [jun zèng]
- [Title] Donation
- Pinyin
- Part of speech
- [English] donate
- Law of the People's Republic of China on Public Welfare Donations
- (Adopted at the Tenth Meeting of the Standing Committee of the Ninth National People's Congress on June 28, 1999. Promulgated by Order No. 19 of the President of the People's Republic of China on June 28, 1999.)
- Chapter I General Provisions
- Article 1 This Law is enacted to encourage donations, regulate donations and beneficiaries, protect the legitimate rights and interests of donors, beneficiaries and beneficiaries, and promote the development of public welfare.
- Article 2 This Law shall apply to natural persons, legal persons or other organizations who donate property to public welfare social organizations and public welfare non-profit public institutions established in accordance with the law voluntarily and free of charge.
- Article 3 The public welfare undertakings referred to in this law refer to the following matters that are not for profit:
- (1) activities for disaster relief, poverty relief, and assistance to disabled social groups and individuals;
- (2) education, science, culture, health, and sports;
- (3) environmental protection and the construction of public facilities;
- (4) Other social public and welfare undertakings that promote social development and progress.
- Article 4 Donations shall be voluntary and free of charge. Forcible apportionment or apportionment in disguise is prohibited, and no for-profit activities shall be conducted under the name of donation.
- Article 5 The use of donated property shall respect the wishes of the donor, conform to the purpose of public welfare, and shall not divert the donated property for other purposes.
- Article 6 Donations shall comply with laws and regulations, shall not violate public morals, and shall not damage public interests and the legitimate rights and interests of other citizens.
- Article 7 The property donated by public welfare social organizations and their added value are social public property, and are protected by national law. No unit or individual may misappropriate, misappropriate or destroy it.
- Article 8 The State encourages the development of public welfare undertakings and provides support and preferential treatment to public welfare social organizations and public welfare non-profit institutions.
- The State encourages natural persons, legal persons or other organizations to make donations to public welfare undertakings.
- Natural persons, legal persons or other organizations that have made outstanding contributions to public welfare undertakings shall be commended by the people's government or relevant departments. Donors should be publicly commended, and their opinions should be solicited in advance.
- Chapter II Donations and Recipients
- Article 9 Natural persons, legal persons, or other organizations may choose to make donations in accordance with their willingness to donate to public welfare social groups and public welfare non-profit institutions. The donated property shall be the legal property that it has the right to dispose of.
- Article 10 Public welfare social organizations and public welfare non-profit institutions may accept donations in accordance with this Law. The public welfare social organizations referred to in this law refer to foundations, charitable organizations and other social organizations established in accordance with the law with the purpose of developing public welfare undertakings.
- The public welfare non-profit institutions referred to in this law refer to educational institutions, scientific research institutions, medical and health institutions, social public cultural institutions, social public sports institutions, and social welfare institutions that are established in accordance with law and are not for profit. Institutions, etc.
- Article 11 When a natural disaster occurs or an overseas donor requires a people's government at or above the county level and its department as the recipient, the people's government at or above the county level and their department may accept the donation and donate property in accordance with the relevant provisions of this law. For management.
- People's governments at or above the county level and their departments may transfer the donated property to non-profit social organizations or non-profit public welfare institutions; they may also distribute or start business benefits as the donor wishes, but they may not benefit from this agency.
- Article 12 The donor may conclude a donation agreement with the recipient on the type, quality, quantity and purpose of the donated property. Donors have the right to decide the amount, purpose and method of donation.
- The donor shall perform the donation agreement in accordance with the law, and transfer the donated property to the beneficiary within the period and method agreed in the donation agreement.
- Article 13 Donors who donate property for the construction of public welfare projects shall conclude a donation agreement with the beneficiary, and agree on the funds, construction, management and use of the project.
- The donated public welfare projects shall be subject to the project approval procedures in accordance with the relevant state regulations, and the construction shall be organized or the beneficiary and the donor shall jointly organize the construction. Project quality should meet national quality standards. After the completion of the donated public welfare project, the recipient unit shall notify the donor of the construction of the project, the use of construction funds, and the acceptance of the project quality.
- Article 14 Donors may keep their names in memory of donated public welfare projects; for projects donated separately by donors or construction projects mainly funded by donors, the names of the projects may be submitted by donors and reported to the county level or above Approved by the People's Government.
- Article 15 The property donated by overseas donors shall be subject to entry formalities by the recipient in accordance with relevant state regulations; donations of items subject to license management shall be subject to permit application procedures in accordance with relevant state regulations. Deregulation and supervision.
- Where overseas Chinese donate to the territory, the overseas Chinese affairs department of the people's government at or above the county level can assist in the relevant entry formalities and provide assistance to donors in implementing donation projects.
- Chapter III Use and Management of Donated Property
- Article 16 After accepting a donation, the grantee shall issue a valid and valid receipt to the donor, register the donated property and keep it properly.
- Article 17: Public welfare social organizations shall use the donated property to finance activities and undertakings consistent with their purposes. The donated property received for disaster relief shall be used for rescue activities in a timely manner. The amount of funds that the foundation uses to fund public welfare undertakings each year must not be lower than the percentage set by the state.
- Public welfare social organizations shall strictly abide by relevant state regulations and actively implement the preservation, appreciation and appreciation of donated property in accordance with the principles of legality, safety and effectiveness.
- Public welfare non-profit institutions shall use the donated property to develop their own public welfare undertakings, and shall not divert them to other purposes. For the donated property that is not easy to store, transport and exceed the actual needs, the beneficiary may sell it, and the entire income obtained shall be used for the purpose of donation.
- Article 18 If the recipient and the donor have entered into a donation agreement, the donated property shall be used in accordance with the purpose agreed in the agreement, and the use of the donated property shall not be changed without authorization. If it is really necessary to change the purpose, the consent of the donor should be obtained.
- Article 19 The grantee shall establish and improve the financial accounting system and the use system of the donated property in accordance with relevant state regulations, and strengthen the management of the donated property.
- Article 20 The grantee shall report the use and management of the donated property to relevant government departments each year and accept supervision. When necessary, relevant government departments can audit their finances.
- The customs shall supervise and manage the donated goods with reduced or exempted duties.
- The overseas Chinese affairs department of the people's government at or above the county level can participate in the supervision of the use and management of property donated by overseas Chinese to China.
- Article 21 The donor has the right to inquire about the use and management of the donated property from the recipient, and to make comments and suggestions. Regarding the inquiries of the donor, the recipient shall answer truthfully.
- Article 22 The grantee shall publicly accept the donation, the use and management of the donated property, and accept social supervision.
- Article 23 Public welfare social organizations shall implement strict economy and reduce management costs. The salaries and office expenses of staff members shall be paid from interest and other income in accordance with the standards set by the state.
- Chapter IV Preferential Measures
- Article 24 Companies and other enterprises donate property for public welfare under the provisions of this law, and enjoy preferential treatment in terms of corporate income tax in accordance with the provisions of laws and administrative regulations.
- Article 25 Natural persons and individual industrial and commercial households donate property for public welfare under the provisions of this law, and enjoy personal income tax benefits in accordance with the provisions of laws and administrative regulations.
- Article 26. Materials donated for public welfare undertakings donated to public welfare social organizations and public welfare non-profit institutions abroad shall be reduced or exempted from import duties and value-added tax in accordance with laws and administrative regulations.
- Article 27 For donated engineering projects, the local people's government shall give support and preferential treatment.
- Chapter V Legal Liability
- Article 28 If the grantee changes the nature and use of the donated property without the permission of the donor, the relevant department of the people's government at or above the county level shall order correction and give a warning. In case of refusal to make corrections, the people's government at or above the county level shall, after soliciting the opinions of the donors, hand over the donated property to a public welfare social organization or public welfare non-profit institution with the same or similar purpose.
- Article 29 Any misappropriation, misappropriation or embezzlement of donated money and materials shall be ordered by the relevant departments of the people's government at or above the county level to return the used and obtained money and be fined; those who are directly responsible shall be handled by the unit in accordance with relevant regulations; Anyone who commits a crime shall be investigated for criminal responsibility according to law. The donated money and materials recovered and recovered in accordance with the preceding paragraph shall be used for the purpose and purpose of the original donation.
- Article 30 In the donation activities, any of the following acts shall be punished in accordance with the relevant provisions of laws and regulations; if a crime is constituted, criminal responsibility shall be investigated according to law:
- (1) Evading foreign exchange or defrauding purchase of foreign exchange;
- (2) tax evasion or tax evasion;
- (3) conducting smuggling activities;
- (4) Selling, transferring or transferring donated materials imported for tax reduction or exemption in China without the permission of the customs and without paying the tax payable.
- Article 31 The staff of the beneficiary unit who abuses their powers, neglects their duties, engages in malpractices for personal gain, and causes significant losses to the donated property shall be dealt with by the unit in accordance with relevant regulations; if a crime is constituted, criminal liability shall be investigated in accordance with law.
- Chapter VI Supplementary Provisions
- Article 32 This Law shall enter into force on September 1, 1999.