Charity Law of the People's Republic of China (Amended in 2023)
Charity Law of the People's Republic of China (Amended in 2023)
Charity Law of the People's Republic of China (Amended in 2023)
Order of the President of the People's Republic of China No.16
December 29, 2023
(Adopted at the fourth session of the 12th National People's Congress on March 16, 2016; and amended in accordance with the Decision on Amending the Charity Law of the People's Republic of China at the seventh session of the 14th Standing Committee of the National People's Congress on December 29, 2023)
Table of Contents
Chapter I General Provisions
Chapter II Charitable Organizations
Chapter III Charitable Fundraising
Chapter IV Charitable Donations
Chapter V Charitable Trusts
Chapter VI Charitable Assets
Chapter VII Charitable Services
Chapter VIII Emergency Charity
Chapter IX Information Disclosure
Chapter X Promotional Measures
Chapter XI Supervision and Administration
Chapter XII Legal Liability
Chapter XIII Supplementary Provisions
Chapter I General Provisions
Article 1 The Charitable organization Law (hereinafter this "Law") is enacted to develop charitable causes, promote a culture of charity, regulate charitable activities, protect the lawful rights and interests of charitable organizations, donors, volunteers and beneficiaries and other participates in charitable activities, and promote social progress and sharing of development benefits.
Article 2 This Law shall apply to charitable activities and other related activities carried out by natural persons, legal persons and unincorporated organizations. Where there are other special stipulations in other laws, such other stipulations shall apply.
Article 3 For the purposes of this Law, charitable activities refer to the following public welfare activities carried out by natural persons, legal persons or unincorporated organizations on a voluntary basis through the donation of property, provision of services or other means :
(1) helping the poor and the needy;
(2) assisting the elderly, orphans, the ill, and the disabled, and veteran and dependents ;
(3) alleviating losses caused by natural disasters, accidents, public health incidents and other emergencies;
(4) promoting the development of education, science, culture, health, sports and other causes;
(5) preventing and controlling pollution and other public hazards, and protecting and improving the eco-environment; and
(6) other public welfare activities as stipulated by this Law
Article 4 Charity work shall adhere to the leadership of the Communist Party of China.
Charitable activities shall be carried out under the principles of legality, voluntariness, integrity, and non-profit, and must not go against social morality or undermine national security or harm public interests or the lawful rights and interests of others.
Article 5 The state encourages and supports natural persons, legal persons and unincorporated organizations in legally carrying out charitable activities that reflect the core values of socialism and promote traditional Chinese virtues.
Article 6 The people's governments at the county level or above shall organize, coordinate, supervise and guide the relevant departments to effectively facilitate the development of and regulate the management of charitable causes within their respective responsibilities.
The civil affairs department of the State Council shall be in charge of the charitable work nationwide, and the local 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 regions. The relevant departments of the people's governments at the county level or above shall carry out the relevant charitable organization work and strengthen the supervision, management and service of charitable activities within their respective responsibilities in accordance with this Law and other relevant laws and regulations. If a charitable organization is subject to the management of an authority, the latter shall guide and supervise the former.
Article 7 September 5 of each year henceforth shall be the "Chinese Charity Day".
Chapter II Charitable Organizations
Article 8 For the purposes of this Law, charitable organizations refer to legally established non-profit organizations that meet the requirements specified in this Law and aim to carry out charitable activities in society.
A charitable organization can adopt the forms of a foundation, social group or social service organization.
Article 9 A charitable organization shall meet the following requirements:
(1) aiming to carry out charitable activities;
(2) not having profit-making as a goal;
(3) having a name and a domicile;
(4) having an organizational charter;
(5) having necessary financial assets;
(6) having a qualified organizational structure and a qualified person-in charge; and
(7) meeting other requirements stipulated by relevant laws and administrative regulations.
Article 10 To establish a charitable organization, an application for registration shall be made to with the civil affairs departments of a people's government at the county level or above. The civil affairs department shall make a decision within 30 days from receipt of the application. Charitable organizations meeting the requirements stipulated in this Law shall be approved to register and the approval decision shall be publicly announced; and those that do not meet the requirements stipulated by this Law shall not be approved to register and shall be provided with the reasons for the non-approval in writing.
Foundations, social groups, social service organizations and other non-profit organizations which are established may apply to the civil affairs departments that deal with their registration to be recognized as a charitable organization, and the civil affairs departments shall make a decision within 20 days from receipt of such application. Those meeting the conditions for a charitable organization shall be recognized as such, and the decision shall be publicly announced; those that do not meet the conditions shall not be recognized and shall be provided with the reasons for the non-recognition in writing.
Where there are special circumstances requiring an extension to the period needed to apply for a registration or recognition, an extension of up to 60 days may be granted with the approval of the civil affairs department of the State Council.
Article 11 The organization charter of a charitable organization shall comply with relevant laws and regulations and specify the following:
(1) name and domicile;
(2) organizational structure;
(3) purpose and scope of activities;
(4) sources and composition of financial assets;
(5) structure and duties of decision-making and executing bodies;
(6) internal supervision mechanism;
(7) systems for use and management of financial assets;
(8) project management system;
(9) conditions for termination and post-termination asset disposal; and
(10) other important matters.
Article 12 A charitable organization shall establish sound internal governance structures, define the responsibility and authority in decision-making, execution and supervision and other areas, and carry out charitable activities in accordance with relevant laws and regulations and its organization charter.
Charitable organizations shall implement the unified national accounting system, conduct accounting in accordance with the law, establish a sound accounting supervision system, and accept the supervision and management of relevant government authorities.
Article 13 A charitable organization shall submit its annual work report and annual financial report to the civil affairs department that deals with its registration every year. The aforesaid reports shall state the charitable organization's fundraising activities and receipt of donations, management and use of charitable assets, implementation of charitable projects, fundraising cost, remunerations of employers and cooperation with overseas organizations or individuals in the year and other relevant information.
Article 14 Founders, major donors and management staff of a charitable organization shall not abuse their association to harm the interests of the organization or any donor or societal public interests
Where the founders, major donors and management staff of a charitable organization is involved in a business transactions with the organization, they shall not participate in the decision-making of the organization that concerns the said transaction, and the relevant circumstances of the translation must be made public.
Article 15 Charitable organizations shall not be engaged in or fund activities that endanger national security or societal public interests, or accept donations with conditions attached which will violate laws, regulations or social morality, or impose additional conditions on donors which will violate laws, regulations or social morality.
Article 16 A person in any of the following circumstances shall not serve as the head of a charitable organization:
(1) having limited or no civil capacity;
(2) having been subject to a criminal sentence for an intentional crime, and five years have not elapsed since the conclusion of his serving of the criminal sentence;
(3) having served as the head of an organization which was revoked of its registration license 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
(4) other circumstances as prescribed in relevant laws and administrative regulations.
Article 17 Under any of the following circumstances, a charitable organization shall be terminated:
(1) where the conditions for termination stated in its organizational charter are met;
(2) where termination is required due to division or merger;
(3) where it fails to engage in charitable activities for two consecutive years;
(4) where it is deregistered or its registration certificate is revoked by law; or
(5) where it is under any other circumstances for termination stipulated by laws and administrative regulations.
Article 18 A charitable organization shall go into liquidation upon its termination.
The decision-making body of a charitable organization shall set up a liquidation team to deal with liquidation matters within 30 days when the circumstances for termination stipulated in Article 17 of this Law occur and announce this to the public. In case that a liquidation team is not set up or the liquidation team fails to fulfill its duties, the civil affairs department handling its registration may apply to the people's court to assign relevant personnel to form a liquidation team to handle liquidation matters.
Financial assets remaining after liquidation shall be transferred to charitable organizations with the same or similar purpose in accordance with the organizational charter of the liquidated charitable organization; where there is no such stipulation in the charter, the civil affairs department handling its registration shall preside over the transfer of such assets to charitable organizations with the same or similar purpose and make a public announcement of the same.
After completion of liquidation, the liquidated charitable organization shall deregister itself with the civil affairs department handling its registration and the civil affairs department shall make a public announcement of the same.
Article 19 Charitable organizations may legally form industry associations.
Charitable organization industry associations shall represent the needs of the industry, facilitate exchange within the industry, improve the credibility of the charitable organization sector, and promote the development of charitable causes.
Article 20 The specific measures regarding the organizational structures and registration of charitable organizations shall be formulated by the State Council.
Chapter III Charitable Fundraising
Article 21 For the purpose of this Law, charitable fundraising refers to activities in which charitable organizations raise funds for charitable purposes.
Charitable fundraising includes public fundraising activities directed at the general public and non-public fundraising activities directed at special groups.
Article 22 To engage in public fundraising, charitable organizations shall obtain the qualification for public fundraising. Charitable organizations that have been legally registered for one year or more may apply for the qualification for public fundraising with the civil affairs departments that deal with their registration. The civil affairs departments shall make a decision within 20 days from the date of receiving such application. Charitable organizations that meet the requirements of having a sound internal governance structure and operating in a regulated manner shall be issued with the qualification certificate for public fundraising; those which do not meet such requirements shall not be issued with the qualification certificate and shall be provided with the reason for the non-issuance in writing.
Other non-profit organizations permitted to engage in public fundraising activities as stipulated by other laws and administrative regulations shall be directly issued with the qualification certificate for public fundraising by the civil affairs departments of the people's governments at the county level or above.
Article 23 Public fundraising activities may adopt the following methods:
(1) setting up donation boxes in public places;
(2) organizing charitable performances, competitions, sales, exhibitions, auctions and parties directed at the general public ;
(3) publicizing fundraising information via radio, television, newspaper, the Internet or other media; or
(4) other public fundraising methods.
Where a charitable organization carries out public fundraising activities using the methods specified in Items 1 and 2 of the preceding paragraph, it shall do so within the administrative area of the civil affairs department handling its registration.
......
Order of the President of the People's Republic of China No.16
December 29, 2023
(Adopted at the fourth session of the 12th National People's Congress on March 16, 2016; and amended in accordance with the Decision on Amending the Charity Law of the People's Republic of China at the seventh session of the 14th Standing Committee of the National People's Congress on December 29, 2023)
Table of Contents
Chapter I General Provisions
Chapter II Charitable Organizations
Chapter III Charitable Fundraising
Chapter IV Charitable Donations
Chapter V Charitable Trusts
Chapter VI Charitable Assets
Chapter VII Charitable Services
Chapter VIII Emergency Charity
Chapter IX Information Disclosure
Chapter X Promotional Measures
Chapter XI Supervision and Administration
Chapter XII Legal Liability
Chapter XIII Supplementary Provisions
Chapter I General Provisions
Article 1 The Charitable organization Law (hereinafter this "Law") is enacted to develop charitable causes, promote a culture of charity, regulate charitable activities, protect the lawful rights and interests of charitable organizations, donors, volunteers and beneficiaries and other participates in charitable activities, and promote social progress and sharing of development benefits.
Article 2 This Law shall apply to charitable activities and other related activities carried out by natural persons, legal persons and unincorporated organizations. Where there are other special stipulations in other laws, such other stipulations shall apply.
Article 3 For the purposes of this Law, charitable activities refer to the following public welfare activities carried out by natural persons, legal persons or unincorporated organizations on a voluntary basis through the donation of property, provision of services or other means :
(1) helping the poor and the needy;
(2) assisting the elderly, orphans, the ill, and the disabled, and veteran and dependents ;
(3) alleviating losses caused by natural disasters, accidents, public health incidents and other emergencies;
(4) promoting the development of education, science, culture, health, sports and other causes;
(5) preventing and controlling pollution and other public hazards, and protecting and improving the eco-environment; and
(6) other public welfare activities as stipulated by this Law
Article 4 Charity work shall adhere to the leadership of the Communist Party of China.
Charitable activities shall be carried out under the principles of legality, voluntariness, integrity, and non-profit, and must not go against social morality or undermine national security or harm public interests or the lawful rights and interests of others.
Article 5 The state encourages and supports natural persons, legal persons and unincorporated organizations in legally carrying out charitable activities that reflect the core values of socialism and promote traditional Chinese virtues.
Article 6 The people's governments at the county level or above shall organize, coordinate, supervise and guide the relevant departments to effectively facilitate the development of and regulate the management of charitable causes within their respective responsibilities.
The civil affairs department of the State Council shall be in charge of the charitable work nationwide, and the local 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 regions. The relevant departments of the people's governments at the county level or above shall carry out the relevant charitable organization work and strengthen the supervision, management and service of charitable activities within their respective responsibilities in accordance with this Law and other relevant laws and regulations. If a charitable organization is subject to the management of an authority, the latter shall guide and supervise the former.
Article 7 September 5 of each year henceforth shall be the "Chinese Charity Day".
Chapter II Charitable Organizations
Article 8 For the purposes of this Law, charitable organizations refer to legally established non-profit organizations that meet the requirements specified in this Law and aim to carry out charitable activities in society.
A charitable organization can adopt the forms of a foundation, social group or social service organization.
Article 9 A charitable organization shall meet the following requirements:
(1) aiming to carry out charitable activities;
(2) not having profit-making as a goal;
(3) having a name and a domicile;
(4) having an organizational charter;
(5) having necessary financial assets;
(6) having a qualified organizational structure and a qualified person-in charge; and
(7) meeting other requirements stipulated by relevant laws and administrative regulations.
Article 10 To establish a charitable organization, an application for registration shall be made to with the civil affairs departments of a people's government at the county level or above. The civil affairs department shall make a decision within 30 days from receipt of the application. Charitable organizations meeting the requirements stipulated in this Law shall be approved to register and the approval decision shall be publicly announced; and those that do not meet the requirements stipulated by this Law shall not be approved to register and shall be provided with the reasons for the non-approval in writing.
Foundations, social groups, social service organizations and other non-profit organizations which are established may apply to the civil affairs departments that deal with their registration to be recognized as a charitable organization, and the civil affairs departments shall make a decision within 20 days from receipt of such application. Those meeting the conditions for a charitable organization shall be recognized as such, and the decision shall be publicly announced; those that do not meet the conditions shall not be recognized and shall be provided with the reasons for the non-recognition in writing.
Where there are special circumstances requiring an extension to the period needed to apply for a registration or recognition, an extension of up to 60 days may be granted with the approval of the civil affairs department of the State Council.
Article 11 The organization charter of a charitable organization shall comply with relevant laws and regulations and specify the following:
(1) name and domicile;
(2) organizational structure;
(3) purpose and scope of activities;
(4) sources and composition of financial assets;
(5) structure and duties of decision-making and executing bodies;
(6) internal supervision mechanism;
(7) systems for use and management of financial assets;
(8) project management system;
(9) conditions for termination and post-termination asset disposal; and
(10) other important matters.
Article 12 A charitable organization shall establish sound internal governance structures, define the responsibility and authority in decision-making, execution and supervision and other areas, and carry out charitable activities in accordance with relevant laws and regulations and its organization charter.
Charitable organizations shall implement the unified national accounting system, conduct accounting in accordance with the law, establish a sound accounting supervision system, and accept the supervision and management of relevant government authorities.
Article 13 A charitable organization shall submit its annual work report and annual financial report to the civil affairs department that deals with its registration every year. The aforesaid reports shall state the charitable organization's fundraising activities and receipt of donations, management and use of charitable assets, implementation of charitable projects, fundraising cost, remunerations of employers and cooperation with overseas organizations or individuals in the year and other relevant information.
Article 14 Founders, major donors and management staff of a charitable organization shall not abuse their association to harm the interests of the organization or any donor or societal public interests
Where the founders, major donors and management staff of a charitable organization is involved in a business transactions with the organization, they shall not participate in the decision-making of the organization that concerns the said transaction, and the relevant circumstances of the translation must be made public.
Article 15 Charitable organizations shall not be engaged in or fund activities that endanger national security or societal public interests, or accept donations with conditions attached which will violate laws, regulations or social morality, or impose additional conditions on donors which will violate laws, regulations or social morality.
Article 16 A person in any of the following circumstances shall not serve as the head of a charitable organization:
(1) having limited or no civil capacity;
(2) having been subject to a criminal sentence for an intentional crime, and five years have not elapsed since the conclusion of his serving of the criminal sentence;
(3) having served as the head of an organization which was revoked of its registration license 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
(4) other circumstances as prescribed in relevant laws and administrative regulations.
Article 17 Under any of the following circumstances, a charitable organization shall be terminated:
(1) where the conditions for termination stated in its organizational charter are met;
(2) where termination is required due to division or merger;
(3) where it fails to engage in charitable activities for two consecutive years;
(4) where it is deregistered or its registration certificate is revoked by law; or
(5) where it is under any other circumstances for termination stipulated by laws and administrative regulations.
Article 18 A charitable organization shall go into liquidation upon its termination.
The decision-making body of a charitable organization shall set up a liquidation team to deal with liquidation matters within 30 days when the circumstances for termination stipulated in Article 17 of this Law occur and announce this to the public. In case that a liquidation team is not set up or the liquidation team fails to fulfill its duties, the civil affairs department handling its registration may apply to the people's court to assign relevant personnel to form a liquidation team to handle liquidation matters.
Financial assets remaining after liquidation shall be transferred to charitable organizations with the same or similar purpose in accordance with the organizational charter of the liquidated charitable organization; where there is no such stipulation in the charter, the civil affairs department handling its registration shall preside over the transfer of such assets to charitable organizations with the same or similar purpose and make a public announcement of the same.
After completion of liquidation, the liquidated charitable organization shall deregister itself with the civil affairs department handling its registration and the civil affairs department shall make a public announcement of the same.
Article 19 Charitable organizations may legally form industry associations.
Charitable organization industry associations shall represent the needs of the industry, facilitate exchange within the industry, improve the credibility of the charitable organization sector, and promote the development of charitable causes.
Article 20 The specific measures regarding the organizational structures and registration of charitable organizations shall be formulated by the State Council.
Chapter III Charitable Fundraising
Article 21 For the purpose of this Law, charitable fundraising refers to activities in which charitable organizations raise funds for charitable purposes.
Charitable fundraising includes public fundraising activities directed at the general public and non-public fundraising activities directed at special groups.
Article 22 To engage in public fundraising, charitable organizations shall obtain the qualification for public fundraising. Charitable organizations that have been legally registered for one year or more may apply for the qualification for public fundraising with the civil affairs departments that deal with their registration. The civil affairs departments shall make a decision within 20 days from the date of receiving such application. Charitable organizations that meet the requirements of having a sound internal governance structure and operating in a regulated manner shall be issued with the qualification certificate for public fundraising; those which do not meet such requirements shall not be issued with the qualification certificate and shall be provided with the reason for the non-issuance in writing.
Other non-profit organizations permitted to engage in public fundraising activities as stipulated by other laws and administrative regulations shall be directly issued with the qualification certificate for public fundraising by the civil affairs departments of the people's governments at the county level or above.
Article 23 Public fundraising activities may adopt the following methods:
(1) setting up donation boxes in public places;
(2) organizing charitable performances, competitions, sales, exhibitions, auctions and parties directed at the general public ;
(3) publicizing fundraising information via radio, television, newspaper, the Internet or other media; or
(4) other public fundraising methods.
Where a charitable organization carries out public fundraising activities using the methods specified in Items 1 and 2 of the preceding paragraph, it shall do so within the administrative area of the civil affairs department handling its registration.
......