(a) activities of social groups and individuals in need of help, such as disaster relief, poverty alleviation and disability assistance;
(2) Education, science, culture, health and sports;
(3) Environmental protection and public facilities construction;
(4) Other public interests and welfare undertakings that promote social development and progress. Article 4 Donations shall be voluntary and free of charge. Forcible or disguised apportionment and profit-making activities in the name of donation are prohibited. Article 5 The use of donated property shall respect the wishes of the donors, conform to the purpose of public welfare, and shall not be used for other purposes. Article 6 Donations shall abide by laws and regulations, and shall not violate social morality, and shall not harm the public interests and the legitimate rights and interests of other citizens. Article 7 The donated property of public welfare social organizations and its added value belong to public property and are protected by state laws. No unit or individual may occupy, misappropriate or damage it. Article 8 The State encourages the development of public welfare undertakings and gives support and preferential treatment to public welfare social organizations and public welfare non-profit institutions.
The state encourages natural persons, legal persons or other organizations to donate to public welfare undertakings.
Natural persons, legal persons or other organizations that have made outstanding contributions to public welfare undertakings shall be commended by the people's government or relevant departments. In public recognition of donors, the opinions of donors should be sought in advance. Chapter II Donation and Donation Article 9 Natural persons, legal persons or other organizations may choose public welfare social organizations and public welfare non-profit institutions that meet their donation wishes to make donations. The donated property shall be the legal property that it has the right to dispose of. Article 10 Public welfare social organizations and public welfare non-profit institutions may accept donations in accordance with this Law.
The public welfare social organizations mentioned in this Law refer to foundations, charitable organizations and other social organizations established according to law with the purpose of developing public welfare undertakings.
The public welfare and non-profit institutions mentioned in this Law refer to non-profit educational institutions, scientific research institutions, medical and health institutions, social public cultural institutions, social public sports institutions and social welfare institutions established in accordance with the law. Article 11 In the event of natural disasters or when overseas donors request the people's governments at or above the county level and their departments to be recipients, the people's governments at or above the county level and their departments may accept donations and manage the donated property in accordance with the relevant provisions of this Law.
People's governments at or above the county level and their departments may hand over donated property to public welfare social organizations or public welfare non-profit institutions; It is also possible to distribute or set up public welfare undertakings according to the wishes of donors, but this organ may not be the beneficiary. Article 12 The donor may conclude a donation agreement with the donee on the type, quality, quantity and use of the donated property. Donors have the right to decide the quantity, purpose and method of donation.
The donor shall fulfill the donation agreement according to law and transfer the donated property to the donee in the time limit and manner agreed in the donation agreement. Thirteenth donors to donate property to build public welfare projects, should conclude a donation agreement with the donee, and make an agreement on the funds, construction, management and use of the project.
Donation of public welfare projects shall, in accordance with the relevant provisions of the state, be examined and approved by the recipient unit, and the recipient unit and the donor shall jointly organize the construction or implementation. The quality of the project shall conform to the national quality standards.
After the completion of the donated public welfare project, the recipient unit shall inform the donor of the project construction, the use of construction funds and the project quality acceptance. Fourteenth donors can leave their names to commemorate the donated public welfare projects; For an engineering project donated by the donor alone or mainly funded by the donor, the donor may propose the name of the engineering project and report it to the people's government at or above the county level for approval. Fifteenth property donated by overseas donors, the donee shall go through the entry formalities in accordance with the relevant provisions of the state; Donation of goods subject to license management shall be handled by the donee in accordance with the relevant provisions of the state, and the customs shall release and supervise them with the license.
If overseas Chinese donate to China, the overseas Chinese affairs department of the people's government at or above the county level may assist in handling the relevant entry procedures and provide assistance to the donor in implementing the donation project. Chapter III Use and Management of Donated Property Article 16 After accepting the donation, the donee shall issue a legal and valid receipt to the donor, register the donated property and keep it properly. Seventeenth public welfare social organizations should use the donated property to finance activities and undertakings that meet their purposes. The property donated for disaster relief shall be used for disaster relief activities in a timely manner. The amount of funds used by the foundation to finance public welfare undertakings each year shall not be less than the proportion stipulated by the state.
Public welfare social organizations shall strictly abide by the relevant provisions of the state and actively realize the preservation and appreciation of donated property in accordance with the principles of legality, safety and effectiveness.
Public welfare and non-profit institutions shall use the donated property for the development of public welfare undertakings and shall not use it for other purposes.
For donated property that is difficult to store and transport and exceeds the actual needs, the donee can sell it, and all the proceeds will be used for donation purposes.