法律文本

中華人民共和國慈善法

Charity Law of the People’s Republic of

主席令第四十三號

Presidential Decree No. 43

《中華人民共和國慈善法》已由中華人民共和國第十二屆全國人民代表大會第四次會議於2016年3月16日通過，現予公布，自2016年9月1日起施行。

The Charity Law of the People's Republic of China, adopted at the fourth session of the 12th National People 's Congress on 16 March 2016, is hereby promulgated, effective on 1 September 2016.

中華人民共和國主席 習近平

President Xi Jinping

2016年3月16日

16 March 2016

（2016年3月16日第十二屆全國人民代表大會第四次會議通過）

(Adopted at the Fourth Session of the 12th National People 's Congress on 16 March 2016)

第一章 總則

Chapter 1 General Provisions

第一條   為了發展慈善事業，弘揚慈善文化，規範慈善活動，保護慈善組織、捐贈人、志願者、受益人等慈善活動參與者的合法權益，促進社會進步，共享發展成果，制定本法。

Article 1 This Law is enacted to develop charitable causes, promote the culture of charity, regulate charitable activities, protect the lawful rights and interests of charitable organizations, donors, volunteers and beneficiaries and other participants of charitable activities, and promote social progress and share the fruits of development.

第二條   自然人、法人和其他組織開展慈善活動以及與慈善有關的活動，適用本法。其他法律有特別規定的，依照其規定。

Article 2 This Law shall apply to charitable activities and other related activities carried out by natural persons, legal persons and other organizations. Where there are special provisions in other laws, such provisions shall apply.

第三條   本法所稱慈善活動，是指自然人、法人和其他組織以捐贈財產或者提供服務等方式，自願開展的下列公益活動：

Article 3 For the purposes of this Law, charitable activities refer to the following public benefit activities carried out by natural persons, legal persons or other organizations on a voluntary basis through the donation of property, provision of services or other means:

（一）扶貧、濟困；

1. poverty relief and assistance to the poor;

（二）扶老、救孤、恤病、助殘、優撫；

2. assisting the elderly, orphans, the ill, the disabled, and special care;

（三）救助自然災害、事故災難和公共衛生事件等突發事件造成的損害；

(III) salvage for damages caused by natural disasters, accidents, public health incidents and other emergencies;

（四）促進教育、科學、文化、衛生、體育等事業的發展；

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

（五）防治汙染和其他公害，保護和改善生態環境；

(V) preventing and controlling pollution and other public hazards, and protecting and improving the ecological environment; and

（六）符合本法規定的其他公益活動。

(VI) other public welfare activities as stipulated by this Law.

第四條   開展慈善活動，應當遵循合法、自願、誠信、非營利的原則，不得違背社會公德，不得危害國家安全、損害社會公共利益和他人合法權益。

Article 4 Charitable activities shall be carried out under the principles of lawfulness, voluntariness, integrity, and non-profit, and shall not go against social morality or endanger national security or harm public interests or the legitimate rights and interests of others.

第五條   國家鼓勵和支持自然人、法人和其他組織踐行社會主義核心價值觀，弘揚中華民族傳統美德，依法開展慈善活動。

Article 5 The State encourages and supports natural persons, legal persons and other organizations in legally carrying out charitable activities that reflect the core values of socialism and promote traditional Chinese virtues.

第六條   國務院民政部門主管全國慈善工作，縣級以上地方各級人民政府民政部門主管本行政區域內的慈善工作；縣級以上人民政府有關部門依照本法和其他有關法律法規，在各自的職責範圍內做好相關工作。

Article 6 The civil affairs department of the State Council shall be in charge of the charitable work nationwide and the civil affairs departments of the people's governments at the county level or above shall be in charge of the charitable work within their respective administrative areas. The relevant departments of the people's governments at the county level or above shall carry out the relevant charitable work within the scope of their respective duties in accordance with this Law and other relevant laws and regulations.

第七條   每年9月5日為“中華慈善日”。

Article 7 September 5 of each year is designated as "China Charity Day".

第二章 慈善組織

Chapter 2 Charitable Organizations

第八條   本法所稱慈善組織，是指依法成立、符合本法規定，以面向社會開展慈善活動為宗旨的非營利性組織。

Article 8 For the purpose of this Law, "charitable organizations" refers to legally established non-profit organizations that comply with this Law and aim to carry out charitable activities in society.

慈善組織可以采取基金會、社會團體、社會服務機構等組織形式。

Charitable organizations may take the form of foundations, social groups, social service agencies and other forms of organizations.

第九條   慈善組織應當符合下列條件：

Article 9 A charitable organization shall meet the following requirements:

（一）以開展慈善活動為宗旨；

1. aiming to carry out charitable activities;

（二）不以營利為目的；

(II) non-profit making;

（三）有自己的名稱和住所；

3. Having its own name and domicile;

（四）有組織章程；

(IV) having its own articles of association;

（五）有必要的財產；

(V) to have necessary property;

（六）有符合條件的組織機構和負責人；

(VI) It has the qualified organizational structure and principal;

（七）法律、行政法規規定的其他條件。

(VII) Other conditions prescribed by laws and administrative regulations.

第十條   設立慈善組織，應當向縣級以上人民政府民政部門申請登記，民政部門應當自受理申請之日起三十日內作出決定。符合本法規定條件的，準予登記並向社會公告；不符合本法規定條件的，不予登記並書面說明理由。

Article 10 To establish a charitable organization, an application for registration shall be made to the civil affairs department of a people's government at the county level or above. The civil affairs department shall make a decision within 30 days of accepting the application. Where the requirements stipulated by this Law are met, the registration of the charitable organization shall be approved, and the decision shall be publicly announced. Where the requirements stipulated by this Law are not met, the registration of the charitable organization shall not be approved, and the reasons shall be explained in writing.

本法公布前已經設立的基金會、社會團體、社會服務機構等非營利性組織，可以向其登記的民政部門申請認定為慈善組織，民政部門應當自受理申請之日起二十日內作出決定。符合慈善組織條件的，予以認定並向社會公告；不符合慈善組織條件的，不予認定並書面說明理由。

Foundations, social groups, social service agencies and other non-profit organizations established before the promulgation of this Law may apply to the civil affairs departments with which they were registered for being accredited as charities. The civil affairs departments concerned shall make a decision within 20 days from the date of accepting the application. Those meeting the conditions for a charitable organization shall be accredited and the decision shall be publicly announced; those that do not meet the conditions shall not be accredited and the reasons shall be given in writing.

有特殊情況需要延長登記或者認定期限的，報經國務院民政部門批準，可以適當延長，但延長的期限不得超過六十日。

Where the period for registration or identification needs to be extended under special circumstances, an extension of up to 60 days may be granted with the approval of the civil affairs department of the State Council.

第十一條   慈善組織的章程，應當符合法律法規的規定，並載明下列事項：

Article 11 The articles of association of a charitable organization shall comply with laws and regulations and specify the following:

（一）名稱和住所；

1. its name and domicile;

（二）組織形式；

(II) organizational form;

（三）宗旨和活動範圍；

3. purpose and scope of activities;

（四）財產來源及構成；

(IV) sources and composition of property;

（五）決策、執行機構的組成及職責；

(V) Composition and duties of decision-making and executing bodies;

（六）內部監督機制；

(VI) internal supervision mechanism;

（七）財產管理使用制度；

(VII) system for the management and use of property;

（八）項目管理制度；

(VIII) project management system;

（九）終止情形及終止後的清算辦法；

(IX) Circumstances for termination and liquidation methods after termination;

（十）其他重要事項。

10. other important matters.

第十二條   慈善組織應當根據法律法規以及章程的規定，建立健全內部治理結構，明確決策、執行、監督等方面的職責權限，開展慈善活動。

Article 12 A charitable organization shall, in accordance with laws, regulations and its articles of association, establish a sound internal governance structure, specify the duties and authorities for decision-making, implementation and supervision, and carry out charitable activities.

慈善組織應當執行國家統一的會計制度，依法進行會計核算，建立健全會計監督制度，並接受政府有關部門的監督管理。

Charitable organizations shall implement the unified national accounting system, conduct financial accounting in accordance with the law, establish a sound accounting supervision system, and accept the supervision and administration of the relevant government departments.

第十三條   慈善組織應當每年向其登記的民政部門報送年度工作報告和財務會計報告。報告應當包括年度開展募捐和接受捐贈情況、慈善財產的管理使用情況、慈善項目實施情況以及慈善組織工作人員的工資福利情況。

Article 13 Charitable organizations shall submit an annual work report and financial reports to the civil affairs departments with which they were registered every year. The reports shall include the information in respect of annual donations solicited and accepted, management and use of charitable property, the implementation of charitable projects, and the salaries and benefits of staff of charitable organizations.

第十四條   慈善組織的發起人、主要捐贈人以及管理人員，不得利用其關聯關系損害慈善組織、受益人的利益和社會公共利益。

Article 14 The founders, major donors and management staff of a charitable organization shall not abuse their association to harm the interests of the organization or any beneficiary or the public interest.

慈善組織的發起人、主要捐贈人以及管理人員與慈善組織發生交易行為的，不得參與慈善組織有關該交易行為的決策，有關交易情況應當向社會公開。

Where the founders, major donors or management staff of a charitable organization is involved in a transaction with the organization, they shall not participate in the decision-making of the organization concerning the transaction and the details of the transaction shall be made public.

第十五條   慈善組織不得從事、資助危害國家安全和社會公共利益的活動，不得接受附加違反法律法規和違背社會公德條件的捐贈，不得對受益人附加違反法律法規和違背社會公德的條件。

Article 15 A charitable organization shall not engage in or fund any activity that endangers national security or harm public interests, or accept any donation with additional conditions that violate laws, regulations or social morality, or impose additional conditions that violate laws, regulations or social morality on beneficiaries.

第十六條   有下列情形之一的，不得擔任慈善組織的負責人：

Article 16 A person in any of the following circumstances shall not serve as the head of a charitable organization:

（一）無民事行為能力或者限制民事行為能力的；

(I) person without capacity or with restricted capacity for civil acts;

（二）因故意犯罪被判處刑罰，自刑罰執行完畢之日起未逾五年的；

(II) Having been given a criminal punishment for an intentional crime and five years have not elapsed from the date of completing the execution of the criminal punishment;

（三）在被吊銷登記證書或者被取締的組織擔任負責人，自該組織被吊銷登記證書或者被取締之日起未逾五年的；

(III) having served as the head of an organization that was revoked of its registration certificate or banned from operation, and five years have not elapsed since the date when the organization's registration certificate was revoked or it was banned from operation; or

（四）法律、行政法規規定的其他情形。

(IV) Other circumstances prescribed in laws and administrative regulations.

第十七條   慈善組織有下列情形之一的，應當終止：

Article 17 A charitable organization shall be terminated under any of the following circumstances:

（一）出現章程規定的終止情形的；

1. where the circumstances for termination stipulated by articles of association occur;

（二）因分立、合並需要終止的；

(II) termination due to division or merger;

（三）連續二年未從事慈善活動的；

3. where it has not engaged in charitable activities for two consecutive years;

（四）依法被撤銷登記或者吊銷登記證書的；

(IV) Where it is deregistered or its registration certificate is revoked by law;

（五）法律、行政法規規定應當終止的其他情形。

(V) Under other circumstances where it shall be terminated as stipulated in the laws and administrative regulations.

第十八條   慈善組織終止，應當進行清算。

Article 18 A charitable organization shall go into liquidation upon its termination.

慈善組織的決策機構應當在本法第十七條規定的終止情形出現之日起三十日內成立清算組進行清算，並向社會公告。不成立清算組或者清算組不履行職責的，民政部門可以申請人民法院指定有關人員組成清算組進行清算。

The decision-making body of a charitable organization shall set up a liquidation group within 30 days from the date of occurrence of any of the circumstances for termination specified in Article 17 hereof, and shall make public the liquidation. Where a liquidation group is not formed or the liquidation group fails to perform its duties, the civil affairs department may apply to a people's court to designate relevant personnel to form a liquidation group.

慈善組織清算後的剩餘財產，應當按照慈善組織章程的規定轉給宗旨相同或者相近的慈善組織；章程未規定的，由民政部門主持轉給宗旨相同或者相近的慈善組織，並向社會公告。

Residual property of a charitable organization after liquidation shall be transferred, in accordance with its articles of association, to other charitable organization (s) with the same or similar purposes; in the absence of relevant provisions in the articles of association, such property shall be transferred under the leadership of the civil affairs department to other charitable organizations with the same or similar purposes, which shall be announced to the public.

慈善組織清算結束後，應當向其登記的民政部門辦理注銷登記，並由民政部門向社會公告。

After completion of liquidation, a charitable organization shall deregister itself with the civil affairs department and the civil affairs department shall make a public announcement of it.

第十九條   慈善組織依法成立行業組織。

Article 19 Charitable organizations may legally establish trade organizations.

慈善行業組織應當反映行業訴求，推動行業交流，提高慈善行業公信力，促進慈善事業發展。

Charitable organization industry associations shall reflect the needs of the industry, promote the exchange within the industry, improve the credibility of the charity industry and promote the development of charitable causes.

第二十條   慈善組織的組織形式、登記管理的具體辦法由國務院制定。

Article 20 The specific measures governing the organizational form and registration of charitable organizations shall be developed by the State Council.

第三章 慈善募捐

Chapter III Charitable Fundraising

第二十一條   本法所稱慈善募捐，是指慈善組織基於慈善宗旨募集財產的活動。

Article 21 For the purpose of this Law, "charitable fundraising" refers to activities in which charitable organizations raise funds for charitable purposes.

慈善募捐，包括面向社會公眾的公開募捐和面向特定對象的定向募捐。

Charitable fundraising, including public fundraising for the public and targeted fundraising for specific objects.

第二十二條   慈善組織開展公開募捐，應當取得公開募捐資格。依法登記滿二年的慈善組織，可以向其登記的民政部門申請公開募捐資格。民政部門應當自受理申請之日起二十日內作出決定。慈善組織符合內部治理結構健全、運作規範的條件的，發給公開募捐資格證書；不符合條件的，不發給公開募捐資格證書並書面說明理由。

Article 22 To carry out public fundraising activities, a charity shall have the qualification for public fundraising. A charity that has been legally registered for two years or more may apply for public fundraising qualifications with the civil affairs department with which it was registered. The civil affairs departments shall make a decision within 20 days upon receipt of such applications. Where a charitable organization meets the requirements of having a sound internal governance structure and regulated operation, it shall be issued a qualification certificate for public fundraising; otherwise, it shall not be issued a qualification certificate for public fundraising and shall be informed of the reasons in writing.

法律、行政法規規定自登記之日起可以公開募捐的基金會和社會團體，由民政部門直接發給公開募捐資格證書。

Foundations and social groups permitted to engage in public fundraising activities from the date of their registration as stipulated by laws and administrative regulations shall be issued the qualification for public fundraising by the civil affairs departments.

第二十三條   開展公開募捐，可以采取下列方式：

Article 23 Public fundraising activities may take the following forms:

（一）在公共場所設置募捐箱；

1. setting up donation boxes in public places;

（二）舉辦面向社會公眾的義演、義賽、義賣、義展、義拍、慈善晚會等；

(II) organizing charity performances, competitions, sales, exhibitions, auctions and parties targeting at the general public;

（三）通過廣播、電視、報刊、互聯網等媒體發布募捐信息；

(III) release fundraising information via radio, television, newspapers, the Internet and other media; or

（四）其他公開募捐方式。

4. other public fundraising methods.

慈善組織采取前款第一項、第二項規定的方式開展公開募捐的，應當在其登記的民政部門管轄區域內進行，確有必要在其登記的民政部門管轄區域外進行的，應當報其開展募捐活動所在地的縣級以上人民政府民政部門備案。捐贈人的捐贈行為不受地域限制。

Where a charitable organization carries out public fundraising activities in the ways specified in Items 1 and 2 of the preceding paragraph, it shall do so within the administrative area of the civil affairs department that it registered with. Where there is a necessity to carry out public fundraising activities outside the administrative area of the civil affairs department that it registered with, it shall file for record with the civil affairs department of the people's government at the county level or above at the place where it carries out such activities. Donation by the Donor is not subject to territorial restrictions.

慈善組織通過互聯網開展公開募捐的，應當在國務院民政部門統一或者指定的慈善信息平臺發布募捐信息，並可以同時在其網站發布募捐信息。

A charity who carries out public fundraising activities on the Internet shall publish the relevant fundraising information on the unified or designated charity information platform of the civil affairs department of the State Council and may publish the same information on its website at the same time.

第二十四條   開展公開募捐，應當制定募捐方案。募捐方案包括募捐目的、起止時間和地域、活動負責人姓名和辦公地址、接受捐贈方式、銀行賬戶、受益人、募得款物用途、募捐成本、剩餘財產的處理等。

Article 24 Where public fundraising is carried out, a fundraising plan shall be formulated. The fundraising program shall include fundraising purposes, starting and ending time and geographical regions, the name and office address of the person in charge of the fundraising, the method of receiving donations, bank accounts, beneficiaries, the purposes of funds and property raised, fundraising costs, disposal of the remaining property, etc.

募捐方案應當在開展募捐活動前報慈善組織登記的民政部門備案。

The charity solicitation plan shall be filed with the civil affairs department with which the charitable organization was registered prior to carrying out the charity solicitation activities.

第二十五條   開展公開募捐，應當在募捐活動現場或者募捐活動載體的顯著位置，公布募捐組織名稱、公開募捐資格證書、募捐方案、聯系方式、募捐信息查詢方法等。

Article 25 To carry out public fundraising activities, a fundraising organization shall, in a prominent place at the site or carrier of fundraising activities, make public the name of the fundraising organization, the certificate of qualification for public fundraising, the fundraising plan, the contact information, the inquiry method of fundraising information, etc.

第二十六條   不具有公開募捐資格的組織或者個人基於慈善目的，可以與具有公開募捐資格的慈善組織合作，由該慈善組織開展公開募捐並管理募得款物。

Article 26 Organizations or individuals without the qualification for public fundraising may cooperate with charities with the qualification for public fundraising, and such charities shall carry out public fundraising activities and manage the funds and property raised.

第二十七條   廣播、電視、報刊以及網絡服務提供者、電信運營商，應當對利用其平臺開展公開募捐的慈善組織的登記證書、公開募捐資格證書進行驗證。

Article 27 Radio, TV, newspaper and Internet service providers as well as telecom operators shall verify the registration certificates and public fundraising qualifications of the charities that carry out public fundraising activities on their platforms.

第二十八條   慈善組織自登記之日起可以開展定向募捐。

Article 28 Charitable organizations may carry out private solicitations from the date of registration.

慈善組織開展定向募捐，應當在發起人、理事會成員和會員等特定對象的範圍內進行，並向募捐對象說明募捐目的、募得款物用途等事項。

Charitable organizations carrying out non-public fundraising activities shall do so within the scope of specified objects such as sponsors, members of the council and members, and shall state the fundraising purposes, the purpose of the funds and property raised and other matters to the fundraising objects.

第二十九條   開展定向募捐，不得采取或者變相采取本法第二十三條規定的方式。

Article 29 No charitable organization may carry out private solicitations for charity in the ways specified in Article 23 hereof or do so in disguised form.

第三十條   發生重大自然災害、事故災難和公共衛生事件等突發事件，需要迅速開展救助時，有關人民政府應當建立協調機制，提供需求信息，及時有序引導開展募捐和救助活動。

Article 30 In the event of a major natural disaster, accident, public health incident or any other emergency that requires prompt rescue, the people's government concerned shall establish a coordination mechanism, provide information on demand, and guide fundraising and rescue activities in a timely and orderly manner.

第三十一條   開展募捐活動，應當尊重和維護募捐對象的合法權益，保障募捐對象的知情權，不得通過虛構事實等方式欺騙、誘導募捐對象實施捐贈。

Article 31 When conducting fundraising activities, charitable organizations shall respect and safeguard the legitimate rights and interests of fundraising objects, protect such objects' right to know, and may not deceive or induce them to make donations by fabricating facts or other means.

第三十二條   開展募捐活動，不得攤派或者變相攤派，不得妨礙公共秩序、企業生產經營和居民生活。

Article 32 When conducting fundraising activities, any apportionment or apportionment in disguise is prohibited, and it is prohibited to obstruct the public order or the production and operation of enterprises, or the lives of residents.

第三十三條   禁止任何組織或者個人假借慈善名義或者假冒慈善組織開展募捐活動，騙取財產。

Article 33 No organization or individual may use a charitable organization's name or pose as a charitable organization to carry out charity solicitation activities or obtain property by fraud.

第四章 慈善捐贈

Chapter 4 Charitable Donations

第三十四條   本法所稱慈善捐贈，是指自然人、法人和其他組織基於慈善目的，自願、無償贈與財產的活動。

Article 34 For the purpose of this Law, "charitable donations" refers to the voluntary and non-compensated donation of property by natural persons, legal persons or other organizations for charitable purposes.

第三十五條   捐贈人可以通過慈善組織捐贈，也可以直接向受益人捐贈。

Article 35 Donors may donate through charitable organizations or directly to beneficiaries.

第三十六條   捐贈人捐贈的財產應當是其有權處分的合法財產。捐贈財產包括貨幣、實物、房屋、有價證券、股權、知識產權等有形和無形財產。

Article 36 Property donated by donors shall be legal property at their disposal. The donated property includes cash, physical objects, houses, negotiable securities, equity, intellectual property, and other tangible or intangible property.

捐贈人捐贈的實物應當具有使用價值，符合安全、衛生、環保等標準。

Physical goods donated by donors shall have use value, and shall meet the standards of safety, health, environmental and so on.

捐贈人捐贈本企業產品的，應當依法承擔產品質量責任和義務。

Where donors donate their own products, they shall assume the responsibility and obligation of product quality in accordance with the law.

第三十七條   自然人、法人和其他組織開展演出、比賽、銷售、拍賣等經營性活動，承諾將全部或者部分所得用於慈善目的的，應當在舉辦活動前與慈善組織或者其他接受捐贈的人簽訂捐贈協議，活動結束後按照捐贈協議履行捐贈義務，並將捐贈情況向社會公開。

Article 37 Natural persons, legal persons and other organizations that engage in business activities such as performances, matches, sales and auctions and undertake to use all or part of the proceeds for charitable purposes shall sign a donation agreement with charitable organizations or other donees before the event and perform donation obligations under the donation agreement and disclose the details of the donation to the public after the event.

第三十八條   慈善組織接受捐贈，應當向捐贈人開具由財政部門統一監（印）制的捐贈票據。捐贈票據應當載明捐贈人、捐贈財產的種類及數量、慈善組織名稱和經辦人姓名、票據日期等。捐贈人匿名或者放棄接受捐贈票據的，慈善組織應當做好相關記錄。

Article 38 When accepting donations, a charitable organization shall issue receipts for donations that are uniformly manufactured (printed) by the finance department to donors. A donation receipt shall specify the donor, the type and quantity of the donated property, the name of the charitable organization, the name of the person in charge, and the date of the receipt. Where donors wish to remain anonymous or waive the donation receipt, the charitable organization shall keep a record.

第三十九條   慈善組織接受捐贈，捐贈人要求簽訂書面捐贈協議的，慈善組織應當與捐贈人簽訂書面捐贈協議。

Article 39 Where charitable organizations receive donations and donors request to sign a written donation agreement, charitable organizations shall sign a written donation agreement with donors.

書面捐贈協議包括捐贈人和慈善組織名稱，捐贈財產的種類、數量、質量、用途、交付時間等內容。

A written donation agreement shall include the names of the donor and the charitable organization, the type, quantity, quality, purpose and delivery time of the donated property, etc.

第四十條   捐贈人與慈善組織約定捐贈財產的用途和受益人時，不得指定捐贈人的利害關系人作為受益人。

Article 40 When agreeing on the purpose or beneficiaries of the donated property, any interested party to the donor concerned shall not designate the donor as the beneficiary.

任何組織和個人不得利用慈善捐贈違反法律規定宣傳煙草制品，不得利用慈善捐贈以任何方式宣傳法律禁止宣傳的產品和事項。

No organization or individual may take advantage of charitable donations to publicize tobacco products in violation of the law, or take advantage of charitable donations to publicize by any means the products and matters prohibited from publicity by laws.

第四十一條   捐贈人應當按照捐贈協議履行捐贈義務。捐贈人違反捐贈協議逾期未交付捐贈財產，有下列情形之一的，慈善組織或者其他接受捐贈的人可以要求交付；捐贈人拒不交付的，慈善組織和其他接受捐贈的人可以依法向人民法院申請支付令或者提起訴訟：

Article 41 Donors shall fulfill their donation obligations under donation agreements. In any of the following circumstances, if a donor, in violation of a donation agreement, fails to deliver the donated property within the prescribed time limit, the charitable organization or other donees may require the donor to do so. If the donor refuses to do so, the charitable organization or other donees may apply to a people's court for an order of payment or file a lawsuit in accordance with the law:

（一）捐贈人通過廣播、電視、報刊、互聯網等媒體公開承諾捐贈的；

1. where donors have publicly promised to make donations through the media such as radio, TV, newspaper and the Internet;

（二）捐贈財產用於本法第三條第一項至第三項規定的慈善活動，並簽訂書面捐贈協議的。

2. where donations are used in charitable activities specified in Items 1 to 3 of Article 3 of this Law and a written donation agreement is entered into.

捐贈人公開承諾捐贈或者簽訂書面捐贈協議後經濟狀況顯著惡化，嚴重影響其生產經營或者家庭生活的，經向公開承諾捐贈地或者書面捐贈協議簽訂地的民政部門報告並向社會公開說明情況後，可以不再履行捐贈義務。

If the economic situation of a donor has deteriorated significantly after he makes a donation commitment or signs a donation agreement, thereby seriously affecting his business operation or family life, he may no longer fulfill his donation obligations after reporting the case to the civil affairs department at the place where the donation commitment was made or the written donation agreement is signed, with the reasons stated publicly.

第四十二條   捐贈人有權查詢、複制其捐贈財產管理使用的有關資料，慈善組織應當及時主動向捐贈人反馈有關情況。

Article 42 Donors have the right to inquire about and copy the materials relating to the management and use of the property donated by them, and charitable organizations shall take the initiative to give relevant feedback to donors in a timely manner.

慈善組織違反捐贈協議約定的用途，濫用捐贈財產的，捐贈人有權要求其改正；拒不改正的，捐贈人可以向民政部門投訴、舉報或者向人民法院提起訴訟。

Where a charitable organization misuses the donated property against a donation agreement, donors shall have the right to require the charitable organization to make corrections; if the charitable organization refuses to do so, donors may complain or report to the civil affairs department or file a lawsuit with the people's court.

第四十三條   國有企業實施慈善捐贈應當遵守有關國有資產管理的規定，履行批準和備案程序。

Article 43 In making a charitable donation, a state-owned enterprise shall abide by the provisions on the management of state-owned assets and perform the procedures for approval and record-filing.

第五章 慈善信托

Chapter 5 Charitable Trusts

第四十四條   本法所稱慈善信托屬於公益信托，是指委托人基於慈善目的，依法將其財產委托給受托人，由受托人按照委托人意願以受托人名義進行管理和處分，開展慈善活動的行為。

Article 44 For the purpose of this Law, charitable trusts are public welfare trusts, and refer to the behaviors whereby a principal, for charitable purposes, entrusts his property to a trustee in accordance with the law, and the trustee manages and disposes of the property and carries out charitable activities in the name of the trustee according to the will of the principal.

第四十五條   設立慈善信托、確定受托人和監察人，應當采取書面形式。受托人應當在慈善信托文件簽訂之日起七日內，將相關文件向受托人所在地縣級以上人民政府民政部門備案。

Article 45 A charitable trust shall be established and the trustee and supervisor determined in written form. A trustee shall, within seven days from the date when a charitable trust document is signed, file such document with the civil affairs department of the people's government at the county level or above at the place where the trustee is located.

未按照前款規定將相關文件報民政部門備案的，不享受稅收優惠。

Where the relevant documents are not filed with the civil affairs authorities pursuant to the provisions of the preceding paragraph, tax incentives shall not apply.

第四十六條   慈善信托的受托人，可以由委托人確定其信賴的慈善組織或者信托公司擔任。

Article 46 Trustors may appoint trustworthy charitable organizations or trust companies as their trustees of a charitable trust.

第四十七條   慈善信托的受托人違反信托義務或者難以履行職責的，委托人可以變更受托人。變更後的受托人應當自變更之日起七日內，將變更情況報原備案的民政部門重新備案。

Article 47 Where the trustee of a charitable trust breaches any fiduciary duty or cannot fulfill duties, the principal may change the trustee. The new trustee shall, within seven days from the date of change, file the change for record with the original civil affairs department.

第四十八條   慈善信托的受托人管理和處分信托財產，應當按照信托目的，恪盡職守，履行誠信、謹慎管理的義務。

Article 48 The trustees of a charitable trust shall manage and dispose property held in trust according to trust purposes, fulfill duties and perform the obligation of good faith and prudent management.

慈善信托的受托人應當根據信托文件和委托人的要求，及時向委托人報告信托事務處理情況、信托財產管理使用情況。慈善信托的受托人應當每年至少一次將信托事務處理情況及財務狀況向其備案的民政部門報告，並向社會公開。

The trustee of a charitable trust shall, as required by the trust document and the principal, promptly report to the principal on the handling of trust affairs and the management and use of trust property. The trustee of a charitable trust shall, at least once a year, report the handling of trust affairs and financial status to the civil affairs department with which it has filed and disclose the same to the public.

第四十九條   慈善信托的委托人根據需要，可以確定信托監察人。

Article 49 The principal of a charitable trust may appoint a trust supervisor as needed.

信托監察人對受托人的行為進行監督，依法維護委托人和受益人的權益。信托監察人發現受托人違反信托義務或者難以履行職責的，應當向委托人報告，並有權以自己的名義向人民法院提起訴訟。

The trust supervisor shall supervise trustees and safeguard the rights and interests of trustors and beneficiaries according to law. If the trust supervisor finds out that trustees breach trust obligations or have difficulty in discharging obligations, he or she shall report to trustors and have the right to bring a lawsuit to the people's court in his or her own name.

第五十條   慈善信托的設立、信托財產的管理、信托當事人、信托的終止和清算等事項，本章未規定的，適用本法其他有關規定；本法未規定的，適用《中華人民共和國信托法》的有關規定。

Article 50 Where there is no provision on the establishment of a charitable trust, management of trust property, the parties concerned, termination and liquidation of a charitable trust in this Chapter, other provisions of this Law shall apply. Where there is no provision in this Law, relevant provisions of the Trust Law of the People's Republic of China shall apply.

第六章 慈善財產

Chapter 6 Charitable Property

第五十一條   慈善組織的財產包括：

Article 51 The property of a charitable organization includes:

（一）發起人捐贈、資助的創始財產；

1. Founding assets donated and financed by the founders;

（二）募集的財產；

2. property raised;

（三）其他合法財產。

(III) other legal property.

第五十二條   慈善組織的財產應當根據章程和捐贈協議的規定全部用於慈善目的，不得在發起人、捐贈人以及慈善組織成員中分配。

Article 52 The property of a charitable organization shall be used only for charitable purposes in accordance with its articles of association and the donation agreement and shall not be distributed among founders, donors or members of the charitable organization.

任何組織和個人不得私分、挪用、截留或者侵占慈善財產。

No organization or individual may distribute without authorization, misappropriate, withhold or embezzle charitable property.

第五十三條   慈善組織對募集的財產，應當登記造冊，嚴格管理，專款專用。

Article 53 A charitable organization shall register the solicited property for the record, strictly manage them and use the funds earmarked for its specified purposes only.

捐贈人捐贈的實物不易儲存、運輸或者難以直接用於慈善目的的，慈善組織可以依法拍賣或者變賣，所得收入扣除必要費用後，應當全部用於慈善目的。

Where physical objects donated by donors cannot be easily stored, transported or are difficult to be directly used for charitable purposes, charitable organizations may auction or sell them according to law and use them only for charitable purposes after deducting the necessary costs from the proceeds.

第五十四條   慈善組織為實現財產保值、增值進行投資的，應當遵循合法、安全、有效的原則，投資取得的收益應當全部用於慈善目的。慈善組織的重大投資方案應當經決策機構組成人員三分之二以上同意。政府資助的財產和捐贈協議約定不得投資的財產，不得用於投資。慈善組織的負責人和工作人員不得在慈善組織投資的企業兼職或者領取報酬。

Article 54 Where charitable organizations make investments to maintain or increase the value of their property, they shall abide by the principles of lawfulness, safety and effectiveness and the income derived from such investments shall all be used for charitable purposes. Major investment plans shall be approved by at least two-thirds of members of the decision-making body. Government-granted property or property received under a donation agreement forbidding investments shall not be used to make investments. The head and staff of a charitable organization shall not work part-time with or receive remuneration from any enterprise in which the charitable organization invests.

前款規定事項的具體辦法，由國務院民政部門制定。

Specific measures on matters stipulated in the preceding paragraph shall be formulated by the civil affairs department of the State Council.

第五十五條   慈善組織開展慈善活動，應當依照法律法規和章程的規定，按照募捐方案或者捐贈協議使用捐贈財產。慈善組織確需變更募捐方案規定的捐贈財產用途的，應當報民政部門備案；確需變更捐贈協議約定的捐贈財產用途的，應當征得捐贈人同意。

Article 55 When carrying out charitable activities, a charitable organization shall use donated property in accordance with laws, regulations and its articles of association and in line with the charity solicitation plan or donation agreement. If it is indeed necessary for a charitable organization to change the purpose of the donated property specified in the fundraising plan, it shall file the change for record with the civil affairs department; if it is indeed necessary to change the purpose of the donated property specified in the donation agreement, it shall obtain the donor's consent.

第五十六條   慈善組織應當合理設計慈善項目，優化實施流程，降低運行成本，提高慈善財產使用效益。

Article 56 A charity shall rationally design charitable projects, optimize implementation processes, reduce operating costs, and improve efficiency in the use of charitable property.

慈善組織應當建立項目管理制度，對項目實施情況進行跟蹤監督。

A charity shall establish a project management system to track and supervise the implementation of projects.

第五十七條   慈善項目終止後捐贈財產有剩餘的，按照募捐方案或者捐贈協議處理；募捐方案未規定或者捐贈協議未約定的，慈善組織應當將剩餘財產用於目的相同或者相近的其他慈善項目，並向社會公開。

Article 57 Any remaining donated property after the termination of a charitable project shall be disposed of in accordance with the charity solicitation plan or the donation agreement. In the absence of such provisions in the charity solicitation plan or the donation agreement, the charitable organization shall use the remaining property in charitable projects for the same or similar purposes and make public the information.

第五十八條   慈善組織確定慈善受益人，應當堅持公開、公平、公正的原則，不得指定慈善組織管理人員的利害關系人作為受益人。

Article 58 A charitable organization shall determine beneficiaries under the principles of openness, fairness and impartiality, and shall not designate any interested party to its management staff as beneficiaries.

第五十九條   慈善組織根據需要可以與受益人簽訂協議，明確雙方權利義務，約定慈善財產的用途、數額和使用方式等內容。

Article 59 A charitable organization may, as needed, sign an agreement with beneficiaries to clarify the rights and obligations of both parties and to agree on the purpose, amount and use method of charitable property and other content.

受益人應當珍惜慈善資助，按照協議使用慈善財產。受益人未按照協議使用慈善財產或者有其他嚴重違反協議情形的，慈善組織有權要求其改正；受益人拒不改正的，慈善組織有權解除協議並要求受益人返還財產。

Beneficiaries shall cherish charitable subsidies and use charitable property in accordance with the agreement. If beneficiaries fail to use the charitable property in accordance with the agreement, or severely violate the agreement in other ways, the charitable organization has the right to require them to make corrections; if the beneficiaries refuse to do so, the charitable organization has the right to terminate the agreement and require the beneficiaries to return the property.

第六十條   慈善組織應當積極開展慈善活動，充分、高效運用慈善財產，並遵循管理費用最必要原則，厲行節約，減少不必要的開支。慈善組織中具有公開募捐資格的基金會開展慈善活動的年度支出，不得低於上一年總收入的百分之七十或者前三年收入平均數額的百分之七十；年度管理費用不得超過當年總支出的百分之十，特殊情況下，年度管理費用難以符合前述規定的，應當報告其登記的民政部門並向社會公開說明情況。

Article 60 Charitable organizations shall actively carry out charitable activities, make full and efficient use of charitable property, follow the most necessary principle regarding overheads, practice economy, and reduce unnecessary expenditures. Annual expenditures for charitable activities carried out by foundations recognized as charities qualified for soliciting contributions publicly shall be not less than 70% of the total revenue realized in the preceding year or the average revenue over the past three years; and annual overheads shall not exceed 10% of the total expenditures incurred in the current year. If under special circumstances, annual overheads cannot meet the aforesaid requirements, the foundations shall report the case to the civil affairs departments that they registered with and make public the information.

具有公開募捐資格的基金會以外的慈善組織開展慈善活動的年度支出和管理費用的標準，由國務院民政部門會同國務院財政、稅務等部門依照前款規定的原則制定。

The standards for annual expenditures and overheads for charitable activities carried out by charities other than foundations with the qualification for public fundraising shall be formulated by the civil affairs department of the State Council together with the finance and taxation departments of the State Council in accordance with the principles specified in the preceding paragraph.

捐贈協議對單項捐贈財產的慈善活動支出和管理費用有約定的，按照其約定。

Where a donation agreement includes provisions on the expenditure and overhead relating to an individual item of donated property used in charitable activities, such provisions shall apply.

第七章 慈善服務

Chapter 7 Charitable Services

第六十一條   本法所稱慈善服務，是指慈善組織和其他組織以及個人基於慈善目的，向社會或者他人提供的志願無償服務以及其他非營利服務。

Article 61 For the purpose of this Law, charitable services refer to voluntary and non-compensated services and other non-profit services provided to the society or to others by charitable organizations, other organizations and individuals for charitable purposes.

慈善組織開展慈善服務，可以自己提供或者招募志願者提供，也可以委托有服務專長的其他組織提供。

Charitable organizations may provide charitable services by themselves, recruit volunteers to provide charitable services or entrust other organizations with service expertise to provide charitable services.

第六十二條   開展慈善服務，應當尊重受益人、志願者的人格尊嚴，不得侵害受益人、志願者的隱私。

Article 62 When providing charitable services, a charitable organization shall respect the human dignity of beneficiaries and volunteers, and shall not infringe upon the privacy of beneficiaries or volunteers.

第六十三條   開展醫療康複、教育培訓等慈善服務，需要專門技能的，應當執行國家或者行業組織制定的標準和規程。

Article 63 Where charitable services such as medical rehabilitation, education and training require specialized skills, the standards and procedures developed by the State or trade organizations shall be followed.

慈善組織招募志願者參與慈善服務，需要專門技能的，應當對志願者開展相關培訓。

When recruiting volunteers to participate in charitable services which require specialized skills, a charitable organization shall provide them with the relevant training.

第六十四條   慈善組織招募志願者參與慈善服務，應當公示與慈善服務有關的全部信息，告知服務過程中可能發生的風險。

Article 64 When recruiting volunteers to participate in charitable services, a charitable organization shall make public all the information related to the charitable services, and inform the volunteers of the risks that might occur in the course of their services.

慈善組織根據需要可以與志願者簽訂協議，明確雙方權利義務，約定服務的內容、方式和時間等。

Charitable organizations may enter into an agreement with volunteers as needed to specify the rights and obligations of both parties and agree on the content, method and time of services.

第六十五條   慈善組織應當對志願者實名登記，記錄志願者的服務時間、內容、評價等信息。根據志願者的要求，慈善組織應當無償、如實出具志願服務記錄證明。

Article 65 A charitable organization shall register the real name of volunteers, and record the information such as the time, content and evaluation of volunteers' services. At the request of volunteers, the charitable organization shall truthfully issue volunteer service records for free.

第六十六條   慈善組織安排志願者參與慈善服務，應當與志願者的年齡、文化程度、技能和身體狀況相適應。

Article 66 Charitable organizations shall arrange for volunteers to participate in charitable services appropriate to their age, education level, skills and physical condition.

第六十七條   志願者接受慈善組織安排參與慈善服務的，應當服從管理，接受必要的培訓。

Article 67 Volunteers accepting charitable organizations' arrangements to participate in charitable services shall be subject to administration and receive necessary training.

第六十八條   慈善組織應當為志願者參與慈善服務提供必要條件，保障志願者的合法權益。

Article 68 A charitable organization shall provide volunteers with necessary conditions to participate in charitable services, and safeguard their lawful rights and interests.

慈善組織安排志願者參與可能發生人身危險的慈善服務前，應當為志願者購買相應的人身意外傷害保險。

Before arranging volunteers to participate in charitable services in which personal injury may occur, a charitable organization shall purchase appropriate personal accident insurance for them.

第八章 信息公開

Chapter 8 Information Disclosure

第六十九條   縣級以上人民政府建立健全慈善信息統計和發布制度。

Article 69 The people's governments at the county level or above shall establish a sound system for statistics and release of charitable information.

縣級以上人民政府民政部門應當在統一的信息平臺，及時向社會公開慈善信息，並免費提供慈善信息發布服務。

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

慈善組織和慈善信托的受托人應當在前款規定的平臺發布慈善信息，並對信息的真實性負責。

Charitable organizations and trustees of charitable trusts shall publish charitable information on the platform specified in the preceding paragraph and assume responsibility for the authenticity of the information.

第七十條   縣級以上人民政府民政部門和其他有關部門應當及時向社會公開下列慈善信息：

Article 70 The civil affairs departments and other relevant departments of the people's governments at the county level or above shall timely disclose the following charitable information to the public:

（一）慈善組織登記事項；

1. registration information of charitable organizations;

（二）慈善信托備案事項；

2. filing of charitable trusts;

（三）具有公開募捐資格的慈善組織名單；

3. the list of charitable organizations with the qualification for public fundraising;

（四）具有出具公益性捐贈稅前扣除票據資格的慈善組織名單；

(IV) the list of charitable organizations qualified to issue pre-tax deduction vouchers for charitable donations;

（五）對慈善活動的稅收優惠、資助補貼等促進措施；

(V) measures for promoting charitable activities such as tax incentives and subsidies; and

（六）向慈善組織購買服務的信息；

(VI) information on purchasing services from charitable organizations;

（七）對慈善組織、慈善信托開展檢查、評估的結果；

(VII) results of inspections and evaluations of charitable organizations and charitable trusts;

（八）對慈善組織和其他組織以及個人的表彰、處罰結果；

(VIII) results of any commendations or penalties on charitable organizations and other organizations and individuals; and

（九）法律法規規定應當公開的其他信息。

(IX) other information that shall be disclosed as stipulated by laws and regulations.

第七十一條   慈善組織、慈善信托的受托人應當依法履行信息公開義務。信息公開應當真實、完整、及時。

Article 71 Charitable organizations and trustees of charitable trusts shall fulfill the obligation of information disclosure in accordance with the law. Information disclosure shall be true, complete and timely.

第七十二條   慈善組織應當向社會公開組織章程和決策、執行、監督機構成員信息以及國務院民政部門要求公開的其他信息。上述信息有重大變更的，慈善組織應當及時向社會公開。

Article 72 A charitable organization shall disclose its articles of association, the information on the members of its decision-making, implementation and supervision bodies, and other information that the civil affairs department of the State Council requires to be disclosed. In the case of any major changes to the aforesaid information, the charity shall make public the changes in a timely manner.

慈善組織應當每年向社會公開其年度工作報告和財務會計報告。具有公開募捐資格的慈善組織的財務會計報告須經審計。

Charitable organizations shall disclose their annual work reports and financial reports to the public every year. Charities with the qualification for public fundraising shall have their financial statements audited.

第七十三條   具有公開募捐資格的慈善組織應當定期向社會公開其募捐情況和慈善項目實施情況。

Article 73 Charities with the qualification for public fundraising shall disclose the information on their fundraising and the implementation of their charitable projects to the public on a regular basis.

公開募捐周期超過六個月的，至少每三個月公開一次募捐情況，公開募捐活動結束後三個月內應當全面公開募捐情況。

Where the period of public fundraising exceeds six months, the details of the fundraising shall be disclosed at least once every three months; and full details of the fundraising shall be disclosed to the public within three months after the conclusion of the public fundraising activities.

慈善項目實施周期超過六個月的，至少每三個月公開一次項目實施情況，項目結束後三個月內應當全面公開項目實施情況和募得款物使用情況。

Where the period of implementation of a charitable project exceeds six months, the information on the implementation shall be disclosed at least once every three months. In addition, the information on the implementation and the use of funds and property raised shall be fully disclosed to the public within three months after the completion of the project.

第七十四條   慈善組織開展定向募捐的，應當及時向捐贈人告知募捐情況、募得款物的管理使用情況。

Article 74 Where charitable organizations carry out private solicitation activities, they shall promptly inform donors of the information on the solicitation activities as well as the use and management of the funds and property solicited.

第七十五條   慈善組織、慈善信托的受托人應當向受益人告知其資助標準、工作流程和工作規範等信息。

Article 75 Charitable organizations and trustees of charitable trusts shall inform beneficiaries of their subsidy standards, work processes, work standards and other information.

第七十六條   涉及國家秘密、商業秘密、個人隱私的信息以及捐贈人、慈善信托的委托人不同意公開的姓名、名稱、住所、通訊方式等信息，不得公開。

Article 76 Information involving state secrets, trade secrets and personal privacy and information such as the names, titles, domiciles and contact methods of donors and clients of charitable trusts which they do not consent to disclose shall not be disclosed.

第九章 促進措施

Chapter 9 Promotion Measures

第七十七條   縣級以上人民政府應當根據經濟社會發展情況，制定促進慈善事業發展的政策和措施。

Article 77 The people's governments at the county level or above shall, in light of local economic and social development, develop the policies and measures for promoting charitable causes.

縣級以上人民政府有關部門應當在各自職責範圍內，向慈善組織、慈善信托受托人等提供慈善需求信息，為慈善活動提供指導和幫助。

Relevant departments of the people's governments at the county level or above shall, within the scope of their respective responsibilities, provide charitable organizations and trustees of charitable trusts with information on charity demand, and provide guidance and assistance for charitable activities.

第七十八條   縣級以上人民政府民政部門應當建立與其他部門之間的慈善信息共享機制。

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

第七十九條   慈善組織及其取得的收入依法享受稅收優惠。

Article 79 Charitable organizations and their income are entitled to tax incentives according to law.

第八十條   自然人、法人和其他組織捐贈財產用於慈善活動的，依法享受稅收優惠。企業慈善捐贈支出超過法律規定的準予在計算企業所得稅應納稅所得額時當年扣除的部分，允許結轉以後三年內在計算應納稅所得額時扣除。

Article 80 Natural persons, legal persons and other organizations that donate property for charitable activities are entitled to tax incentives according to law. The amount of charitable donations of an enterprise in excess of the amount deductible from taxable income for enterprise income tax of the current year according to law is allowed to be carried forward to the next three years for deduction from taxable income.

境外捐贈用於慈善活動的物資，依法減征或者免征進口關稅和進口環節增值稅。

Overseas donations in kind towards charitable activities are eligible for a reduction or exemption from import duties and import VAT according to law.

第八十一條   受益人接受慈善捐贈，依法享受稅收優惠。

Article 81 Beneficiaries receiving charitable donations are entitled to tax incentives according to law.

第八十二條   慈善組織、捐贈人、受益人依法享受稅收優惠的，有關部門應當及時辦理相關手續。

Article 82 Where charitable organizations, donors and beneficiaries are entitled to tax benefits in accordance with the law, the relevant departments shall handle the relevant formalities in a timely manner.

第八十三條   捐贈人向慈善組織捐贈實物、有價證券、股權和知識產權的，依法免征權利轉讓的相關行政事業性費用。

Article 83 Where donors donate in kind, negotiable securities, equity or intellectual property to charitable organizations, they shall be exempt from the administrative fees related to rights transfer in accordance with the law.

第八十四條   國家對開展扶貧濟困的慈善活動，實行特殊的優惠政策。

Article 84 The State adopts special preferential policies for charitable activities that alleviate poverty.

第八十五條   慈善組織開展本法第三條第一項、第二項規定的慈善活動需要慈善服務設施用地的，可以依法申請使用國有劃撥土地或者農村集體建設用地。慈善服務設施用地非經法定程序不得改變用途。

Article 85 Where charitable activities carried out by charitable organizations stipulated in Items 1 and 2 of Article 3 of this Law require the use of land for charitable service facilities, charitable organizations may apply for using allocated state-owned land or rural collective construction land according to law. The purpose of the land used for charitable service facilities shall not be changed except legal procedures are completed.

第八十六條   國家為慈善事業提供金融政策支持，鼓勵金融機構為慈善組織、慈善信托提供融資和結算等金融服務。

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

第八十七條   各級人民政府及其有關部門可以依法通過購買服務等方式，支持符合條件的慈善組織向社會提供服務，並依照有關政府采購的法律法規向社會公開相關情況。

Article 87 The people's governments at all levels and their relevant departments may support qualified charitable organizations in providing social services by purchasing their services and other means, and shall make public the relevant information according to the relevant laws and regulations on government procurement.

第八十八條   國家采取措施弘揚慈善文化，培育公民慈善意識。

Article 88 The State takes measures to promote the charity culture and cultivate citizens' awareness of charity.

學校等教育機構應當將慈善文化納入教育教學內容。國家鼓勵高等學校培養慈善專業人才，支持高等學校和科研機構開展慈善理論研究。

Schools and other educational institutions shall incorporate the charity culture into the educational and teaching content. The State encourages higher education institutions to train professional talents for charity, and supports higher education institutions and scientific research institutions to carry out theoretical research on charity.

廣播、電視、報刊、互聯網等媒體應當積極開展慈善公益宣傳活動，普及慈善知識，傳播慈善文化。

Radio or television stations, newspapers and periodicals, and the Internet and other media shall actively conduct publicity of charitable causes, spread the knowledge of charity, and promote a charitable culture.

第八十九條   國家鼓勵企業事業單位和其他組織為開展慈善活動提供場所和其他便利條件。

Article 89 The State encourages enterprises, public institutions and other organizations to provide venues and other favorable conditions for charitable activities.

第九十條   經受益人同意，捐贈人對其捐贈的慈善項目可以冠名紀念，法律法規規定需要批準的，從其規定。

Article 90 Donors may put names for commemoration purposes on charitable projects donated by them with the consent of the beneficiaries, unless approval is required by relevant laws and regulations, in which such laws and regulations shall apply.

第九十一條   國家建立慈善表彰制度，對在慈善事業發展中做出突出貢獻的自然人、法人和其他組織，由縣級以上人民政府或者有關部門予以表彰。

Article 91 The State establishes a charity commendation system, under which natural persons, legal persons and other organizations that have made outstanding contributions to the development of charitable causes shall be commended by people's governments at the county level or above or relevant departments.

第十章 監督管理

Chapter 10 Supervision and Administration

第九十二條   縣級以上人民政府民政部門應當依法履行職責，對慈善活動進行監督檢查，對慈善行業組織進行指導。

Article 92 The civil affairs departments of the people's governments at the county level or above shall perform their duties in accordance with the law by supervising and inspecting charitable activities and providing guidance to charitable organization industry associations.

第九十三條   縣級以上人民政府民政部門對涉嫌違反本法規定的慈善組織，有權采取下列措施：

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 against charitable organizations that are suspected of violating the provisions of this Law:

（一）對慈善組織的住所和慈善活動發生地進行現場檢查；

1. conducting on-site inspection of the premises of charitable organizations or the places where charitable activities take place;

（二）要求慈善組織作出說明，查閱、複制有關資料；

(II) requiring charitable organizations to give explanations and consult and copy relevant materials;

（三）向與慈善活動有關的單位和個人調查與監督管理有關的情況；

3. investigating entities and individuals related to charitable activities regarding supervision and administration; and

（四）經本級人民政府批準，可以查詢慈善組織的金融賬戶；

(IV) enquiry about financial accounts of charitable organizations with the approval of the people's governments at the same level; and

（五）法律、行政法規規定的其他措施。

(V) other measures stipulated by laws and administrative regulations.

第九十四條   縣級以上人民政府民政部門對慈善組織、有關單位和個人進行檢查或者調查時，檢查人員或者調查人員不得少於二人，並應當出示合法證件和檢查、調查通知書。

Article 94 Where civil affairs departments of the people's governments at the county level or above conduct an inspection or investigation into a charitable organization or relevant entities or individuals, there shall be at least two inspectors or investigators, who shall produce valid documents and inspection or investigation notices.

第九十五條   縣級以上人民政府民政部門應當建立慈善組織及其負責人信用記錄制度，並向社會公布。

Article 95 The civil affairs departments of the people's governments at the county level or above shall establish a credit record system for charitable organizations and their responsible persons and make a public announcement to the society.

民政部門應當建立慈善組織評估制度，鼓勵和支持第三方機構對慈善組織進行評估，並向社會公布評估結果。

The civil affairs departments shall establish a charitable organization evaluation system, encourage and support third parties to evaluate charitable organizations, and make public the evaluation results.

第九十六條   慈善行業組織應當建立健全行業規範，加強行業自律。

Article 96 Charitable organization industry associations shall establish and improve the industry standards and strengthen self-regulation.

第九十七條   任何單位和個人發現慈善組織、慈善信托有違法行為的，可以向民政部門、其他有關部門或者慈善行業組織投訴、舉報。民政部門、其他有關部門或者慈善行業組織接到投訴、舉報後，應當及時調查處理。

Article 97 Where any entity or individual finds that a charitable organization or charitable trust has any illegal conduct, it/he may file a complaint or report with the civil affairs department, other relevant departments or industry organization. Upon receipt of a complaint or report, the civil affairs department, other relevant departments or trade organization of charity shall investigate and handle the case in a timely manner.

國家鼓勵公眾、媒體對慈善活動進行監督，對假借慈善名義或者假冒慈善組織騙取財產以及慈善組織、慈善信托的違法違規行為予以曝光，發揮輿論和社會監督作用。

The State encourages the public and media to supervise charitable activities, and expose the obtaining of property by deception in the name of charitable organization or by posing as a charitable organization and the violations of charitable organizations and charitable trusts, so as to give play to the role of public opinions and social supervision.

第十一章 法律責任

Chapter 11 Legal Liabilities

第九十八條   慈善組織有下列情形之一的，由民政部門責令限期改正；逾期不改正的，吊銷登記證書並予以公告：

Article 98 Where charitable organizations fall within any of the following circumstances, the civil affairs departments shall order them to make rectifications within a time limit. In case of failure to rectify, the civil affairs departments shall revoke their certificates of registration and make a public announcement:

（一）未按照慈善宗旨開展活動的；

1. failing to carry out activities for charitable purposes;

（二）私分、挪用、截留或者侵占慈善財產的；

2. allotting without permission, appropriating, withholding or embezzling charitable property; or

（三）接受附加違反法律法規或者違背社會公德條件的捐贈，或者對受益人附加違反法律法規或者違背社會公德的條件的。

3. receiving donations with additional conditions that violate laws and regulations or social morality, or imposing conditions that violate laws and regulations or social morality on beneficiaries.

第九十九條   慈善組織有下列情形之一的，由民政部門予以警告、責令限期改正；逾期不改正的，責令限期停止活動並進行整改：

Article 99 Where charitable organizations fall within any of the following circumstances, the civil affairs departments shall issue a warning and order them to make corrections within a time limit. If they fail to make corrections within the time limit, they shall be ordered to suspend activities and make rectifications within a time limit,

（一）違反本法第十四條規定造成慈善財產損失的；

1. violating Article 14 of this Law and causing charitable property losses;

（二）將不得用於投資的財產用於投資的；

(II) investing with assets not suitable for investment;

（三）擅自改變捐贈財產用途的；

(III) changing the use of donated property without authorization;

（四）開展慈善活動的年度支出或者管理費用的標準違反本法第六十條規定的；

4. where the standards for annual expenditures or overheads for charitable activities violate the provisions of Article 60 hereof; or

（五）未依法履行信息公開義務的；

(V) failing to perform the obligation of information disclosure in accordance with the law;

（六）未依法報送年度工作報告、財務會計報告或者報備募捐方案的；

(VI) failing to submit annual work reports, financial accounting reports or fundraising programs in accordance with the law;

（七）泄露捐贈人、志願者、受益人個人隱私以及捐贈人、慈善信托的委托人不同意公開的姓名、名稱、住所、通訊方式等信息的。

(VII) leaking personal privacy of donors, volunteers and beneficiaries and information such as the names, titles, domiciles and contact methods of donors and clients of charitable trusts which they do not want to disclose.

慈善組織違反本法規定泄露國家秘密、商業秘密的，依照有關法律的規定予以處罰。

Where a charitable organization, in violation of this Law, divulges state secrets or trade secrets, it shall be punished according to relevant laws.

慈善組織有前兩款規定的情形，經依法處理後一年內再出現前款規定的情形，或者有其他情節嚴重情形的，由民政部門吊銷登記證書並予以公告。

Where a charitable organization falls under any of the circumstances specified in the preceding two paragraphs, and repeats the violation within one year after being punished according to law, or commits any other serious violation, the civil affairs department shall revoke its registration certificate and make a public announcement.

第一百條   慈善組織有本法第九十八條、第九十九條規定的情形，有違法所得的，由民政部門予以沒收；對直接負責的主管人員和其他直接責任人員處二萬元以上二十萬元以下罰款。

Article 100 Where a charitable organization falls under any of the circumstances specified in Articles 98 and 99 herein, the civil affairs department shall confiscate its illegal gains, and impose a fine of not less than CNY20,000 but not more than CNY200,000 on the person directly in charge and other persons directly liable.

第一百零一條   開展募捐活動有下列情形之一的，由民政部門予以警告、責令停止募捐活動；對違法募集的財產，責令退還捐贈人；難以退還的，由民政部門予以收繳，轉給其他慈善組織用於慈善目的；對有關組織或者個人處二萬元以上二十萬元以下罰款：

Article 101 Where a charity solicitation activity falls under any of the following circumstances, the civil affairs department shall issue a warning and order to stop the charity solicitation activity; the property unlawfully solicited shall be ordered to be returned to donors; if it is difficult to return, the civil affairs department shall seize the property and transfer it to other charitable organizations for charitable purposes; and a fine of not less than 20,000 yuan but not more than 200,000 yuan will be imposed on the relevant organization or individual:

（一）不具有公開募捐資格的組織或者個人開展公開募捐的；

1. where organizations or individuals without the qualification for public fundraising conduct public fundraising activities;

（二）通過虛構事實等方式欺騙、誘導募捐對象實施捐贈的；

2. where it deceives and induces donors to make a donation by fabricating facts;

（三）向單位或者個人攤派或者變相攤派的；

3. any apportionment or apportionment in disguise among entities or individuals; or

（四）妨礙公共秩序、企業生產經營或者居民生活的。

(IV) disrupting the public order or disturbing the production and operation of enterprises or the life of residents;

廣播、電視、報刊以及網絡服務提供者、電信運營商未履行本法第二十七條規定的驗證義務的，由其主管部門予以警告，責令限期改正；逾期不改正的，予以通報批評。

Where radio, TV, newspaper or Internet service providers or telecom operators fail to fulfill their verification obligation specified in Article 27 hereof, the competent departments shall issue a warning and order them to make corrections within a time limit; if they fail to do so within the prescribed time limit, a notice of criticism shall be circulated.

第一百零二條   慈善組織不依法向捐贈人開具捐贈票據、不依法向志願者出具志願服務記錄證明或者不及時主動向捐贈人反馈有關情況的，由民政部門予以警告，責令限期改正；逾期不改正的，責令限期停止活動。

Article 102 Where charitable organizations fail to issue receipts for donations to donors in accordance with the law, fail to issue volunteer service records to volunteers in accordance with the law or fail to give feedback to donors in a timely manner, the civil affairs departments shall issue a warning and order them to make corrections within a time limit; if they fail to do so, they shall be ordered to cease activities within a time limit.

第一百零三條   慈善組織弄虛作假騙取稅收優惠的，由稅務機關依法查處；情節嚴重的，由民政部門吊銷登記證書並予以公告。

Article 103 Where charitable organizations obtain tax benefits by fraudulent means, the taxation authorities shall conduct an investigation and impose penalties in accordance with the law. In serious cases, the civil affairs departments shall revoke their certificates of registration and make a public announcement.

第一百零四條   慈善組織從事、資助危害國家安全或者社會公共利益活動的，由有關機關依法查處，由民政部門吊銷登記證書並予以公告。

Article 104 Where charitable organizations engage in or fund activities that endanger national security or the public interest, the relevant authorities shall conduct an investigation and impose penalties in accordance with the law and the civil affairs departments shall revoke their certificates of registration and make a public announcement.

第一百零五條   慈善信托的受托人有下列情形之一的，由民政部門予以警告，責令限期改正；有違法所得的，由民政部門予以沒收；對直接負責的主管人員和其他直接責任人員處二萬元以上二十萬元以下罰款：

Article 105 Where trustees of a charitable trust fall within any of the following circumstances, the civil affairs departments shall issue a warning and order them to make rectification. Illicit proceeds, if any, shall be confiscated by the civil affairs departments and managers directly in charge and other persons directly responsible shall be imposed a fine of CNY20,000 to CNY200,000:

（一）將信托財產及其收益用於非慈善目的的；

1. the trustee uses any trust property and earnings thereof for any non-charitable purpose; or

（二）未按照規定將信托事務處理情況及財務狀況向民政部門報告或者向社會公開的。

(II) failing to report the handling of trust affairs and financial status to the civil affairs department or failing to disclose such information to the public as required.

第一百零六條   慈善服務過程中，因慈善組織或者志願者過錯造成受益人、第三人損害的，慈善組織依法承擔賠償責任；損害是由志願者故意或者重大過失造成的，慈善組織可以向其追償。

Article 106 Where in the process of providing charitable services beneficiaries or third parties suffer harm caused by the faults of charitable organizations or volunteers, charitable organizations shall be liable to pay compensation in accordance with the law. If the harm is caused deliberately by volunteers or caused by volunteers' gross negligence, charitable organizations may pursue recovery from volunteers.

志願者在參與慈善服務過程中，因慈善組織過錯受到損害的，慈善組織依法承擔賠償責任；損害是由不可抗力造成的，慈善組織應當給予適當補償。

Where volunteers suffer harm caused by the faults of charitable organizations in the process of participating in charitable services, charitable organizations shall be liable to pay compensation in accordance with the law. If the harm is caused by force majeure, charitable organizations shall pay appropriate compensation.

第一百零七條   自然人、法人或者其他組織假借慈善名義或者假冒慈善組織騙取財產的，由公安機關依法查處。

Article 107 Where natural persons, legal persons or other organizations swindle property in the name of charity or under the disguise of charitable organizations, public security organs shall investigate and handle the case in accordance with the law.

第一百零八條   縣級以上人民政府民政部門和其他有關部門及其工作人員有下列情形之一的，由上級機關或者監察機關責令改正；依法應當給予處分的，由任免機關或者監察機關對直接負責的主管人員和其他直接責任人員給予處分：

Article 108 Where the civil affairs departments and relevant departments of the people's governments at the county level or above and their functionaries fall under any of the following circumstances, their superior authorities or the supervisory organs shall order them to make corrections; where sanctions shall be imposed in accordance with the law, the appointment and removal organs or the supervisory organs shall impose sanctions on the persons directly in charge and the other persons directly liable:

（一）未依法履行信息公開義務的；

1. failing to perform the obligation of information disclosure in accordance with the law;

（二）攤派或者變相攤派捐贈任務，強行指定志願者、慈善組織提供服務的；

2. apportioning donations and apportionment in disguise, or forcibly appointing volunteers or charitable organizations to provide services;

（三）未依法履行監督管理職責的；

(III) Failing to perform duties of supervision and administration according to law;

（四）違法實施行政強制措施和行政處罰的；

(IV) Illegally implementing compulsory administrative measures or administrative penalties;

（五）私分、挪用、截留或者侵占慈善財產的；

(V) allotting without permission, appropriating, withholding or embezzling charitable property; or

（六）其他濫用職權、玩忽職守、徇私舞弊的行為。

(VI) Other acts of abusing powers, neglecting duties or practicing favoritism for himself or his relative.

第一百零九條   違反本法規定，構成違反治安管理行為的，由公安機關依法給予治安管理處罰；構成犯罪的，依法追究刑事責任。

Article 109 For violation of the provisions of this Law which constitute a violation of security administration, the offender shall be subject to security administration punishment by the public security authorities pursuant to the law; where the case constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

第十二章 附則

Chapter 12 Supplementary Provisions

第一百一十條   城鄉社區組織、單位可以在本社區、單位內部開展群眾性互助互濟活動。

Article 110 Urban and rural community organizations and entities may carry out internal activities of mutual aid.

第一百一十一條   慈善組織以外的其他組織可以開展力所能及的慈善活動。

Article 111 The organizations other than charitable organizations may carry out charitable activities within their capacity.

第一百一十二條   本法自2016年9月1日起施行。

Article 112 This Law shall come into force as of September 1, 2016.