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Xinhua News Agency today released the full text of the People's Republic of China of the Charities Act, the Act on March 16, 2016, the 12th session of the national people's Congress fourth Conference passed, will take effect on September 1 this year. Following is a charity law full text:
People's Republic of China charity law
(March 16, 2016, the 12th session of the national people's Congress, adopted at the fourth session)
Directory
Chapter I General provisions
Chapter two charitable organizations
Chapter charity
The fourth chapter philanthropy
The fifth chapter charitable trust
The sixth chapter charitable property
The seventh chapter charity service
The eighth chapter information
Nineth chapter promotion measures
Supervision and administration of the tenth chapter
The 11th chapter legal liability
12th chapter supplementary articles
Chapter I General provisions
Article development charity, promoting charities, regulate charitable activity, protection of charitable organizations, donors, volunteers, the legitimate rights and interests of the participants, beneficiaries and other philanthropic activities, the promotion of social progress, and share the fruits of development, this law is enacted.
Article natural persons, legal persons and other organizations to conduct charitable activities as well as activities relating to the applicable law. Other laws have special provisions, in accordance with its provisions.
Charitable activities referred to in article III of this law refers to natural persons, legal persons and other organizations to donate property or providing services or any other means, voluntarily undertaken the following activities:
(A) poverty alleviation, relief;
(B) the society of old, saved the orphan disease, pension, disabled, special care and;
(C) the relief of natural disasters, accidents and disasters and public health emergencies, such as the damage caused;
(D) promotion of education, science, culture, health, sports and career development;
(E) to prevent and control pollution and other public hazards, and protect and improve the ecological environment;
(F) other public activities consistent with the provisions of this law.
Article fourth charity event shall follow the principles of legality, voluntariness, honesty, non-profit, shall not be contrary to public morality, without harming national security, harm the public interests and the legitimate rights and interests of others.
Fifth, the State encourages and supports natural persons, legal persons and other organizations practicing the Socialist core values, carrying forward the traditional virtues of the Chinese nation, and to carry out charitable activities.
Sixth competent departments of Civil Affairs Department under the national charity work, heads of local people's Governments at or above the county level for home charity work within their respective administrative areas and relevant departments of the people's Governments above the county level in accordance with this law and other relevant laws and regulations, related work in their respective areas of responsibility.
Article seventh annual September 5 as "China charity day".
Chapter two charitable organizations
The eighth article of the law, a charitable organization, was established by law in accordance with the provisions of this law, to community-oriented non-profit organizations conducting charitable activities for the purpose.
Charity foundations, social groups, social service agencies and other organizations.
Nineth charitable organization shall comply with the following conditions:
(A) to carry out charitable activities for the purpose;
(B) not for profit-making purposes;
(C) his name and address;
(D) the articles of Association;
(E) possession of the necessary property;
(F) eligible organizations and persons in charge;
(VII) other conditions stipulated by laws and administrative regulations.
Tenth charitable organization established under article, registration shall apply to the civil affairs departments above the county level people's Government, Home Department shall from the date of acceptance of the application in the 30th to make a decision. Meets the conditions prescribed by this law, granting registered and announced to the public; do not meet the conditions specified in this Act shall not be registered and state the reason in writing.
Established before the promulgation of this law, foundations, community groups, social service agencies and other non-profit organizations, can contribute to the civil affairs departments to apply for its registration as a charitable organization, civil affairs departments should take a decision from the date of acceptance of the application in the 20th. Meet the conditions for charities, be identified and announced to the public; do not meet the conditions for charities, not to identify and state the reason in writing.
Extension of registered or recognized the special circumstances, approved by the Civil Affairs Department under the State Council, may extend, but the extension period shall not exceed 60 days.
11th charity regulation, shall conform to the provisions of laws and regulations, and set forth the following:
(A) name and address;
(B) Organization;
(C) the purpose and scope of activities;
(D) property and its composition;
(E) decision, the composition and responsibilities of the executing agency;
(F) internal oversight mechanisms;
(VII) property management system;
(H) the project management system;
(I) termination and termination of the method for its liquidation;
(J) other important matters.
12th charitable organization shall, in accordance with the laws and regulations as well as the provisions of the Constitution, establish a sound internal governance structure and clear decision-making, implementation and supervision of rights and responsibilities, and carry out charitable activities.
Charitable organizations should implement the national unified accounting system, according to the accounting, establishing and perfecting accounting supervision system, and accept the supervision and management of the relevant government departments.
13th charity should be annually to their registered civil affairs departments to submit annual reports and financial reports. Reports should include the annual fundraising and donations, charitable property management, charitable projects and charity staff wages and benefits.
14th sponsor of charitable organizations, major donors, as well as managers, must not use their relationship damage charity organizations, interests and public interests of the beneficiary.
Sponsor of charitable organizations, major donors as well as the management of transactions with charitable organizations, shall not participate in charity decisions related to the transaction, the transaction should be open to the public.
15th charitable organization may engage in, financing activities endangering State security and social and public interests, shall not accept additional donations of violation of laws and regulations, and contrary to public morality conditions shall be placed on the beneficiaries attached conditions violate laws and regulations, and contrary to public morality.
16th under any of the following circumstances shall not act as heads of charity:
(A) the legal capacity or with limited capacity for civil conduct;
(B) sentenced to penalties for intentional crimes, since the date of completion of penalty less than five years;
(C) the registration certificate has been revoked or the banned organization responsible, since the Organization was revoked certificate of registration or are banned within the last five years of the date;
(D) other circumstances as stipulated by laws and administrative regulations.
17th charity has any of the following circumstances shall be terminated:
(A) the articles of termination situation arises;
(B) separation and merger needs to be terminated;
(C) two years in a row are not engaged in the activity of charity;
(D) shall be revoked or revocation of registration certificate of registration;
(E) other circumstances as stipulated by laws and administrative regulations shall be terminated.
18th charitable organization termination, liquidation shall be carried out.
Charitable organization's decision-making bodies shall, on the 17th of this law stipulates that termination of the case date of 30th set up a group in liquidation, and announced to the public. Do not establish a liquidation or liquidation group failed to perform their duties, civil affairs departments can apply for the liquidation team of people's Court shall designate the persons concerned be liquidated.
Charity's remaining assets after liquidation shall be in accordance with the Constitution of the charitable organization provisions transferred to the purpose of the same or a similar charitable organization; not provided for in regulation, chaired by the Department of Civil Affairs to the purpose of the same or a similar charitable organization, and announced to the public.
Charitable organizations after the liquidation shall be registered with the Civil Affairs Department for cancellation of the registration, and announced to the public by the Home Department.
19th charitable organization legally established industry organizations.
Charitable organizations should reflect the aspirations and promote trade exchanges and improve Philanthropy's credibility, promote the development of charity.
20th charity organization, registration and management of the specific measures shall be formulated by the State Council.
Chapter charity
21st article of the law, a charity, is a charitable organization charitable objects raise property-based activities.
Charity fundraising, including public donations, the orientation of an object-oriented fundraisers.
22nd charitable organizations to carry out a public subscription, should be qualified as a public subscription. Legally registered charitable organizations under two years of age, may apply to the civil affairs departments registered its public subscription eligibility. Home departments shall, from the date of acceptance of the application in the 20th to make a decision. Charity meets the conditions for sound internal governance structure, operational specifications, and issue the certificate of qualification of a public subscription; does not meet the criteria, does not issue the certificate of qualification of a public subscription and to state the reason in writing.
Stipulated by laws and administrative regulations from the date of registration can expose a collection of foundations and social organizations, sent by the Home Department directly to public subscription qualification certificates.
Article 23rd public subscription, you can take the following way:
(A) setting up donation boxes in public places;
(B) organizing public charity, tied, sale, Italy exhibitions, Italy, charity, etc;
(C) through radio, television, newspapers, the Internet and other media published donation information;
(D) other means of public subscription.
Charitable organizations to take first in the preceding paragraph, a second public subscription in the manner prescribed, shall be registered in its civil jurisdiction is necessary outside the civil affairs departments registered in its area of jurisdiction, and fund-raising activities should be reported to the local civil affairs departments above the county level people's Government for the record. Donors ' donation without geographical limits.
Charitable organization of public donations through the Internet, should be at the Civil Affairs Department under the State Council unified or specified charity information platform published donation information and simultaneously published donation information on its Web site.
24th open donations, donation programmes should be developed. Fundraising programme including fund-raising purpose, duration and geographical, in charge of the event name and Office address, accept donations, bank accounts, beneficiaries, raised money, fundraising costs, surplus property disposal. Free trade zone to encourage bolder innovation
Donation programmes should be before we engage in fund-raising charities registered with the Home Department.
25th open donations, fund-raising activities should be at the fundraiser site or carrier prominently, announced a fundraising organization name, a public subscription qualification programme, contact, fundraising, fundraising information query method.
26th article organization or individual does not have a public subscription qualification based on charitable purposes, can work with charitable organizations with public subscription qualifications, managed by the charitable organization to carry out a public subscription and raised money.
27th on radio, television, newspapers, and Internet service providers, telecommunications operators, should use its platform to open a fundraising charitable organization registration certificate, a public subscription qualification certificate for validation.
28th charity registration date can be directed to raise money.
Charitable organizations directed donations, sponsors, members of the Council and membership within the context of a particular object, and raise money to the collection object that purpose, raised money and property matters.
Article 29th directed donations, or disguised in this law article 23rd may be taken in the manner prescribed.
30th major natural disasters, accidents and disasters and public health emergencies, need rapid assistance, Governments should establish coordination mechanisms, providing the information, give Guide to fund-raising and relief activities carried out in a timely manner.
Article 31st fund-raising activities should respect and protect legal rights of collection objects, protect the right of collection objects shall not be induced by deception, fundraising through fictional facts object donated.
Article 32nd fund-raising activities, shall not be assessed or assessed in a disguised form shall be without prejudice to public order, production and operation of enterprises and residents.
33rd prohibits any organization or individual fraudulent charity or fake charity fund-raising activities as obtaining property.
The fourth chapter philanthropy
34th article of the law, a charitable contribution refers to natural persons, legal persons and other organizations for charitable purposes, the activities of voluntary, unpaid donation of property.
35th donors through charitable donations, you can also donate directly to the beneficiary.
36th donor donated property is his legitimate right to dispose of assets. Donations of property, including monetary, in-kind, housing equity, intellectual property, securities, and other tangible and intangible property.
Real should have the value of the donation by the donors, comply with the safety, health and environmental protection standards.
Donor donated our products, product quality responsibility and obligation shall be borne.
37th natural persons, legal persons and other organizations to conduct performances, competitions, sales, auctions and other business activities, commitment to use all or part of the proceeds for charitable purposes, shall, before events and charitable organizations or other donations of people signed the donation agreement, after the donation obligation under the donation agreement, and will be donated to the public.
38th charitable organizations accepting donations, should be issued to the donor by the unified financial sector regulatory (India) made of donated instruments. Donation notes shall include the donor and donation of property type and quantity, name of charitable organization and the people in charge, such as name, date of the Bill. Donors anonymous notes or giving donations, charity organizations should make the record.
39th charitable organizations accepting donations, donation request signed a donation agreement in writing, charity organizations should sign written donation agreement with the donor.
Written contribution agreement including the names of donors and charitable organizations, donated property type, quantity, quality, use, delivery time, and so on.
40th donors agreed with charitable organizations use of donated property and the beneficiary shall specify donation people interested persons as beneficiaries.
No organization or individual may make use of charitable donations in violation of the law from promoting their tobacco products, charitable donations must not be used in any manner disseminate laws prohibit the advertising of products and issues.
41st donor shall perform donation obligation in accordance with the contribution agreement. Donations in violation of contribution agreement fails to deliver the donated property, any of the following circumstances, charitable organizations or other donations of people may require delivery; donors refused to pay, the charitable and other donations of person may apply to a people's Court according to law the payment order or proceedings:
(A) donors through radio, television, newspapers, the Internet and other media publicly pledged;
(B) donated property to the first third of this law to the third item of charitable activities, and sign a donation agreement in writing.
Donors pledged donations or if economic conditions deteriorated significantly after signing the donation agreement in writing, or seriously affect their production and operation of family life, donated to the public commitment written contribution agreement is signed or the Home Department after the report and explained the situation to the public, can no longer perform the donation obligation.
42nd donors have the right query, copy its donated property management related information, charity organizations should take the initiative to feedback about the donor.
Charitable organization donation agreement purposes, misuse of donations, the donor is entitled to request their correction; refuses, donors may be reported to the Home Affairs Department, or initiate litigation to the people's Court.
Article 43rd in State-owned enterprises to implement charitable donation shall comply with the relevant provisions of the State-owned assets management, to honour such approval and filing procedures.
The fifth chapter charitable trust
The 44th article of the law, a charitable trust is a public trust, and refers to the principal charitable purpose, its property entrusted to the trustee in accordance with law, the trustee in accordance with the principal on behalf of the Trustees of the will to manage and dispose of, acts of charity.
Article 45th establishment of charitable trusts, trustees and supervisors, should be in writing. Trustees should be charitable trust within 7th day of signed files, related files to the trustee, civil affairs departments above the county level people's Government for the record.
Is not in accordance with the provisions of the preceding paragraph will report to the Home Department for the record, do not enjoy preferential tax treatment.
46th trustee of a charitable trust, can be determined by the principal charity organization or a trust company as its trust.
47th charitable trust commits a breach of fiduciary duty or difficult to carry out their duties, the trustor may change Trustees. After change of trustee shall from the date of change in the 7th, keep a record of changes reported to the original the home a fresh record.
48th trustee of a charitable trust management and disposition of the trust property shall be in accordance with the purposes of the trust, dedication, integrity, careful management of performance obligations.
The Trustees of charitable trusts shall, according to trust documents and the requirements of clients, and timely report of trust transactions from the principal, administration and utilization of the trust property. Charitable Trust Trustees trust transaction should be at least once a year to the civil affairs departments report on its record and financial position, and open to the public.
49th charitable trust of clients as needed, you can determine the trust supervisor.
The trust supervisor to supervise the acts of the trustee, and shall safeguard the interests of the trustor and the beneficiary. Trust supervisors find it commits a breach of fiduciary duty or difficult to carry out their duties, shall report to the client, and reserves the right to bring a case to court in their own name.
The 50th establishment of a charitable trust, the trust property management, trust parties, termination and liquidation of the trust, not provided for in this chapter and other relevant provisions of this law shall apply; not provided for in this law, application of the People's Republic of China trust law regulations.
The sixth chapter charitable property
51st property to charitable organizations include:
(A) the founding property of sponsor donations, funding;
(B) raise the property;
(Iii) other lawful property.
52nd property to charitable organizations should be in accordance with the Constitution and the provisions of the contribution agreement exclusively for charitable purposes, shall not be assigned in the sponsors, donors and members of the charitable organization.
No organization or individual is allowed to privately, misappropriation, interception or misappropriation of charitable property.
53rd charitable organizations to raise property should be inventoried, strict management, and earmarks.
Donors donated in kind is not easy to store, transport or is difficult to use for charitable purposes, charities may auction or sale, the proceeds after deducting the necessary expenses, should be used for charitable purposes.
54th charitable organizations to achieve wealth preservation, investments in value-added should follow the principle of lawful, safe and effective, and income from investments should be used for charitable purposes. Charitable organization's major investment programme should be agreed by the more than two-thirds members of the decision-making bodies. Government funding and donations of property agreement shall not invest in property, shall not be used for investments. Charitable organization leaders and staff members shall not invest in charity business part-time or paid.
Of the matters prescribed in the preceding paragraph and the specific measures, enacted by the Civil Affairs Department under the State Council.
55th charitable organizations to carry out charitable activities, should be in accordance with the laws and regulations and the articles of Association, in accordance with the Fund-raising scheme, or donation agreement use the donated assets. Charities need to change fundraising program uses donated property, shall be submitted to the home authorities; use donated property is absolutely necessary to change the donation agreement, shall obtain the consent of the donor consent.
56th charitable organizations should design project, implementation processes, reduce operating costs, improve the benefit of charitable property.
Charitable organizations should establish a project management system, tracking monitoring of project implementation.
57th charity donated assets remaining after the termination of the project, in accordance with the Fund-raising scheme, or donation agreement; fundraising solutions does not provide or agreement does not specify the donation, surplus property should be used for purposes of charitable organizations the same or similar charitable projects, and open to the public.
Article 58th charitable organization charitable beneficiary, should adhere to the principles of openness, fairness and justice, and shall not be designated managers interested charitable organizations as beneficiaries.
59th charitable organization signed an agreement with the beneficiary as needed, specify the rights and obligations of both parties, agreed the use of charitable property, amounts and use of such content.
Beneficiaries should be jealous of charitable funding under the agreement use of charitable property. Is not used in accordance with the agreement of the beneficiary charity property or other serious violation of the agreements, charitable organizations have the right to require the correction; beneficiary refuses, charitable organizations have the right to rescind the agreement and claim restitution of property of the beneficiary.
60th charitable organizations should actively carry out charitable activities, full and efficient use of charitable property, and follow the principles of management fees necessary, practice strict economy and reduce unnecessary expenditures. Charity Foundation to carry out philanthropic activities with public subscription qualification in annual spending and income shall not be lower than the previous year's 70% or 70% of income average for the previous three years; annual management fee shall not exceed the total expenditure of that year 10%, special cases, annual management fees to comply with the foregoing, it shall report to their registered Civil Affairs Department and explained the situation to the public.
Has the qualifications of a public subscription Fund charitable organizations to carry out charitable activities other than annual expenditures and overhead standards, by the civil affairs departments of the State Council in conjunction with the financial, taxation Department formulated in accordance with the principles set forth in the preceding paragraph.
Donation agreement on individual donations of charitable activities expenses and overheads have agreed, in accordance with their agreement.
The seventh chapter charity service
61st charity referred to in this law refers to charities and other organizations and individuals based on charitable purposes, voluntary pro bono service provided to the community or others, as well as other non-profit service.
Charitable organization services, can provide or recruit volunteers to provide, you can also entrust the services expertise of other organizations.
62nd charitable services shall respect the personal dignity of beneficiaries, volunteers shall not violate the privacy of beneficiaries, volunteers.
63rd medical charity services such as rehabilitation, education and training, requiring specialized skills and should be implementing national or industry organizations to develop standards and procedures.
Charitable organizations recruiting volunteers to participate in charitable services that require specialized skills, volunteers should be trained.
64th charitable organizations recruiting volunteers to participate in charitable service, all the information should be public and charitable service, inform service risks that may occur in the process.
Charitable organization signed an agreement with the volunteers as needed, specify the rights and obligations of both parties, content, manner and time of service.
65th charitable organizations should register of volunteers, recording of volunteer service, content, and other information. Requested by the volunteers, charity organizations should be free, proof of voluntary service records.
66th charitable organization of volunteer participation in charitable services, and volunteers adapt to age, educational level, skills and physical condition.
67th volunteers receive charitable organization charitable services, shall be subject to the management, receive the necessary training.
68th charitable organizations should provide necessary conditions for volunteer charity, safeguard the legitimate rights and interests of volunteers.
Charitable organization of volunteer participation in charitable service of a possible physical danger should be appropriate personal accident insurance scheme for volunteers.
The eighth chapter information
69th the people's Governments above the county level shall establish and perfect charity information and statistics, and publishing systems.
Civil affairs departments above the county level people's Governments should in a unified information platform, charity information to the public in a timely manner, and provide charities information free publishing service.
Charities and charitable trust Trustees platform launch charity information shall be prescribed in the preceding paragraph, and is responsible for the authenticity of the information.
70th people's Governments above the county level departments of Civil Affairs and other relevant departments should be offered to the public in a timely manner the following charities information:
(A) the registration of charitable organizations;
(B) charitable trusts filing matters;
(C) the list of charitable organizations with public subscription qualification;
(D) public welfare donations tax deduction bills issued by qualified charitable organizations;
(E) on charitable activities promoting measures such as tax breaks, subsidized;
(Vi) to the charity organization information services;
(VII) to charitable organizations, Charities Trust to carry out inspections, the results of the assessment;
(H) the recognition of charities and other organizations and individuals, penalties result;
(I) the laws and regulations, additional information shall be made public.
71st charitable organizations, Trustees of charitable trusts shall fulfill the information obligation. Information shall be true, complete, and timely.
72nd charitable organizations should be open to the public association and decision making, execution, supervision organs of information and civil affairs departments of the State Council require the disclosure of additional information. Any substantial changes in the above information, charity organizations should be offered to the public in a timely manner.
Charitable organizations each year should be open to the public its annual report on the work of financial accounting and reporting. With public subscription qualification of the charity's financial statements to be audited.
73rd charitable organizations with public subscription qualification should be regularly open to the public its fund-raising and charitable projects implementation.
A public subscription period for more than six months, at least every three months, open a fund-raising public fund-raising activities should be comprehensive within three months after the end of a public subscription.
Charity project implementation period of more than six months, at least publicly once every three months the project implementation, three months after the end of the project should be fully open in project implementation and raise money and property usage.
74th charitable organizations directed donations shall be promptly to inform the donor fundraising, raised money and management use.
75th charitable organization, charitable trust Trustees shall be notified to the beneficiary of the funding criteria, work processes, and work specifications and other information.
76th involving State secrets, business secrets, privacy information, and donor, charitable trust does not agree to open the client name, name, residence, address and other information, and shall not be disclosed.
Nineth chapter promotion measures
77th people's Governments above the county level shall, in accordance with economic and social development, developing policies and measures to promote the development of charity.
Relevant departments of the people's Governments above the county level shall, within their respective mandates, to the Trustees of the charitable organization, charitable trust providing charitable needs, such as information, provide guidance and help for charities.
78th civil affairs departments above the county level people's Governments shall establish charitable information sharing mechanisms between it and other departments.
79th charitable organization and its income tax according to law.
80th natural persons, legal persons and other organizations for the purposes of property donated for charitable activities, to enjoy tax breaks. Corporate philanthropy beyond legal provisions granted in the calculation of corporate income tax deductions in those years when the taxable part, allowed carried over the next three years in the calculation of taxable income.
Overseas donations for charities supplies, reduction or exemption of import duty and import value-added tax according to law.
81st beneficiary accepts charitable donations, to enjoy tax breaks.
82nd charitable organizations, donors, beneficiaries of tax in accordance with law, relevant departments shall go through the relevant procedures in a timely manner.
83rd donor to charity donations in-kind and intellectual property, securities, equity, the law exempted from transfer of rights-related administrative costs.
84th State poverty relief charity special preferential policies.
85th charitable organizations of the third article of the law, the second requirement need charity service area of charitable activity, may apply for the use of the State-owned allocated land according to law or rural collective construction land. Charitable service area by a legal process shall not be changed.
86th State provides financial support for charity, encourages financial institutions to charitable organizations, Charities Trust to provide financial services such as financing and settlement.
87th people's Governments at all levels and the departments concerned can be purchased through the service or any other means, support qualifying charitable organizations to provide social services, and in accordance with the laws and regulations on government procurement to the public relevant information.
The 88th State shall take measures to promote philanthropic culture, foster citizen awareness charity.
Schools and other institutions of education shall include philanthropic culture in education teaching content. Countries encourage colleges and universities to develop philanthropy professionals, support for universities and research institutions to carry out charitable research.
Radio, television, newspapers, the Internet and other media should be actively pursued charity campaign, universal knowledge of charity spread philanthropic culture.
The 89th State encourages enterprises, institutions and other organizations to conduct charitable activities provided venues and other facilities.
Agreed by the beneficiary of the 90th article, donor on donations of charitable projects can be named Memorial, laws and regulations need approval from its provisions.
91st State establishes recognition system of charity, charities make outstanding contributions to the development of natural persons, legal persons and other organizations, and be recognized by the relevant departments of the people's Government at or above the county level.
Supervision and administration of the tenth chapter
The 92nd civil affairs departments above the county level people's Governments shall perform the duties, supervision and inspection of charitable activities, charitable organizations for guidance.
93rd Ministry of civil affairs departments above the county level people's Government charity organizations suspected of violation of the provisions of this law, the right to take the following measures:
(A) shelters and charitable activities of the charitable organization to carry out on-site inspections;
(B) require charitable organizations to explain, check out, copy the relevant information;
(C) related to the charitable activities of units and individuals related to investigation and supervision;
(D) approved by the people's Governments at the corresponding level, you can query the financial accounts of the charity;
(E) other measures stipulated by laws and administrative regulations.
94th Ministry of civil affairs departments above the county level people's Government charity organizations, units and individuals for inspection or investigation, inspector or investigator shall be at least two people, and shall show the proper identification and a notice of inspection and investigation.
The 95th civil affairs departments above the county level people's Governments shall establish and heads of charitable organizations and their credit record system, and to the public.
Home departments shall establish evaluation system of charity, encourages and supports third-party agencies to evaluate charities and publicize the assessment results.
96th charitable organizations shall establish and improve industry standards, strengthening industry self-discipline.
97th any units or individuals found charitable organization, charitable trusts are in violation of, can contribute to the Ministry of Civil Affairs and other relevant departments or charitable organization complaints, report it. The Ministry of Civil Affairs, other relevant departments or charitable organizations after receiving the complaints, the report shall promptly investigate and deal with.
State encourages the public, the media, the oversight of charities, fraudulent charity or false charity as obtaining property and illegal acts of charity, charitable trust should be exposed, public opinion and social supervisory role.
The 11th chapter legal liability
98th charitable organization has any of the following circumstances, a rectification by the home sector; it fails to, revoke a registration certificate and announce it:
(A) in accordance with the purpose of carrying out activities of charity;
(B) privately, misappropriation, interception or misappropriation of charitable property;
(C) accept donation of additional violations of laws and regulations or conditions contrary to public morality or to the beneficiary attached conditions that violate the law or contrary to public morality.
99th charitable organization has any of the following circumstances, be warned by the civil affairs departments and the rectification; fails, ordered to cease their activities and corrective actions:
(A) the charitable property loss caused by violation of the 14th article;
(B) must not be used for investment investment property;
(C) the changing uses of donated property;
(D) the charitable activities of the expenditure or management fee standards violate the provisions of this law the 60th;
(E) failing to comply with disclosure obligations;
(F) failing to submit an annual report, financial report or reported donation programmes;
(G) privacy disclosure of donors, volunteers, beneficiaries and donors, charitable trust does not agree to open the client name, name, residence, address and other information.
Charitable organization violates the provisions of this law of divulging State secrets, business secrets, in accordance with the relevant provisions of the law will be punished.
Charitable organizations of the provisions of the preceding two paragraphs, within one year of the law specified in the preceding paragraph when there, or if there are other serious cases, civil administration departments revoked certificate of registration and shall be published.
100th charitable organization of this law the 98th, 99th article, has illegally obtained, by the Home Department confiscated are directly responsible for the charge and the other persons fined a maximum of 20,000 yuan and 200,000 yuan.
101th fund-raising activities carried out one of the following circumstances, be warned by the Home Department, ordered to stopping fundraisers; illegally raised property is ordered to return the donor; it is difficult to return, by the civil affairs departments to be collected, transferred to other charitable organizations for charitable purposes; the relevant organizations or individuals fined a maximum of 20,000 yuan and 200,000 Yuan:
(A) does not have a public subscription eligibility organizations or individuals to carry out a public subscription;
(B) induced by deception, fundraising through fictional facts objects donated by the implementation;
(C) to the unit or individual assessed or assessed in disguise;
(D) prejudice to public order, production and operation of enterprises or population lives.
Radio, television, newspapers and the Internet service providers, telecommunications operators fail to implement verification obligations provided for in this law 27th, by its competent authority warned that a rectification; it fails to be criticized.
102th unlawful to donors of charities issuing donation notes, failing to issue a volunteer to volunteer service records or not active feedback to donors on the situation in a timely manner, be warned by the Home Department, a rectification; fails, ordered to cease their activities.
103th charity fraud to defraud tax breaks, the tax authorities to investigate and punish serious, civil administration departments revoked certificate of registration and shall be published.
104th charitable organizations, funding endangers national security or public interest activities by the relevant authorities to investigate and punish, civil administration departments revoked certificate of registration and shall be published.
105th trustee of a charitable trust, one of the following circumstances, be warned by the Home Department, a rectification; has illegally obtained, by the Home Department confiscated are directly responsible for the charge and the other persons fined a maximum of 20,000 yuan and 200,000 Yuan:
(A) the trust property and its proceeds used for non-charitable purposes;
(B) failing to trust transactions and financial position reporting to the civil affairs departments or to the public.
106th in charitable service, due to fault of the beneficiary of charitable organizations or volunteers, damage to third parties, charitable organization liable; the damage was caused intentionally or through gross negligence by volunteers, charitable organizations can contribute to their recovery.
Volunteer in charitable service, fault damage due to charitable organizations, charitable organization liable; damage is caused by force majeure, charity organizations should pay appropriate compensation.
107th natural person, legal person or other organization fraudulent charity or fake charities as obtaining property by the public security organs to investigate and punish.
108th people's Governments above the county level departments of Civil Affairs and other relevant departments and their staff, one of the following circumstances, by a superior or a supervisory authority shall order rectification should be disciplined according to law, or the supervision authority directly responsible for the appointment and removal of managers and other personnel with direct responsibility for disciplinary action:
(A) failing to comply with disclosure obligations;
(B) apportioned or assessed in disguise donation task Mgr volunteers, charitable organization providing services;
(C) failing to perform their duties of supervision and administration;
(D) unlawful application of administrative coercive measures and administrative penalties;
(E) privately, misappropriation, interception or misappropriation of charitable property;
(Vi) other acts of abuse of authority, dereliction of duty or engages in.
109th in violation of the provisions of this law, activities contravening public security management by the public security organs shall be subject to administrative penalties for public security constitutes a crime, criminal responsibility shall be investigated according to law.
12th chapter supplementary articles
110th urban and rural community organizations, units in this community, mass activities support each other within the unit.
111th charitable organizations other than organizations can carry out whatever charity events.
The 112th article this law shall enter into force on September 1, 2016.
Source: Xinhua
Original title: two authorized to release: People's Republic of China charity law
Last updated: 03/19 17:36
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