Legal basis: Charity Law of the People's Republic of China
Article 1 This Law is formulated for the purpose of developing charitable undertakings, promoting charitable culture, standardizing charitable activities, protecting the legitimate rights and interests of participants in charitable activities such as charitable organizations, donors, volunteers and beneficiaries, promoting social progress and sharing the fruits of development.
Article 2 This Law shall apply to natural persons, legal persons and other organizations in carrying out charitable activities and activities related to charity. Where there are special provisions in other laws, those provisions shall prevail.