【2018年整理】公益事业捐赠法.docVIP

Law of the Peoples Republic of China on Donations for Public Welfare (Adopted at the 10th Meeting of the Standing Committee of the Ninth National Peoples Congress on June 28, 1999 and promulgated by Order No. 19 of the President of the Peoples Republic of China on June 28, 1999) Contents Chapter I General Provisions Chapter II Making and Accepting a Donation Chapter III Use and Control of Property donated Chapter IV Preferential Measures Chapter V Legal Responsibility Chapter VI Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted for the purpose of encouraging donating, regulating the making and accepting of a donation, protecting the lawful rights and interests of the donor, donee and beneficiary and promoting the development of public welfare undertakings. Article 2 This Law shall be applicable where any natural person, legal person or organization, for the benefit of public welfare, voluntarily donates property gratis to any legally formed community public welfare organization or nonprofit public welfare institution. Article 3 For purposes of this Law, the term public welfare includes the following nonprofit activities: (1) activities by community groups or individuals in disaster relief or poverty relief, or in giving assistance to the disabled; (2) educational, scientific, cultural, public health and sports services; (3) environmental protection and public utility construction; and (4) other public and welfare services to promote social development and progress. Article 4 Donation shall be made voluntarily and gratis. Any allocation of donations by compulsion or in disguised form shall be prohibited and no profit-making activity may be conducted in the name of donation. Article 5 The donors wishes for the use of property donated shall be respected and such property shall be used in conformity with public welfare purposes and may not be used for any other purposes. Article 6 Donation sh