中华人民共和国公益事业捐赠法

Welfare Donations Law of the People's Republic of China

People's Republic of China Public Welfare Donation Law

（1999年6月28日第九届全国人民代表大会常务委员会第十次会议通过1999年6月28日中华人民共和国主席令第十九号公布自1999年9月1日起施行）

(Adopted by the 10th Session of the Standing Committee of the Ninth National People's Congress on 28 June 1999)

Passed by the 10th meeting of the Standing Committee of the 9th National People's Congress on 6/28/99, to take effect on 9/1/99.

第一章总则

Chapter 1: General Provisions

No. 1 GENERAL PRINCIPLES

第一条为了鼓励捐赠，规范捐赠和受赠行为，保护捐赠人、受赠人和受益人的合法权益，促进公益事业的发展，制定本法。

Article 1: This Law is formulated for the purpose of encouraging donations and standardizing the behaviors of both donation and receipt of donation; protecting the legitimate rights and interests of the donor, the recipient and the beneficiary; and promoting public welfare undertakings.

Article 1 These regulations are drawn up in order to encourage donations; standardize the behaviour of donors and recipients [shou zeng]; protect the legal rights of donors, recipients and beneficiaries; and promote the development of public welfare undertakings.

第二条自然人、法人或者其他组织自愿无偿向依法成立的公益性社会团体和公益性非营利的事业单位捐赠财产，用于公益事业的，适用本法。

Article 2: This Law applies to any natural person, legal person, or other organization that is willing to donate assets to any legally established social bodies engaged in public welfare and to non?profit welfare administration units for the use of public welfare undertakings.

Article 2 Individuals, legal representatives [faren], and other organisations may voluntarily and freely make contributions to public welfare social organisations [gongyixing shehui tuanti] and public welfare non-profit institutional work units [gongyixing feiyingli de shiye danwei] to be applied according to these regulations for use in public welfare undertakings.

第三条本法所称公益事业是指非营利的下列事项：

Article 3: The public welfare undertakings stated in this Law refer to the following non-profit activities:

Article 3 The following non-profit activities shall be deemed public welfare undertakings to which the regulations apply:

（一）救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动；

1. Activities carried out by social bodies and individuals to provide disaster relief, aid the poor, and give support and assistance to the physically disabled;

I.Disaster relief, poverty alleviation, and assistance to the handicapped, as well as activities for social groups [shehui tuanti] and individuals in straightened circumstances.

（二）教育、科学、文化、卫生、体育事业；

2. Educational, scientific, cultural, public health, and sports undertakings;

II.Education, scientific, cultural, public health, and athletic undertakings.

（三）环境保护、社会公共设施建设；

3. Construction of environmental protection facilities and public utilities in society;

III.Environmental protection and construction of public facilities.

（四）促进社会发展和进步的其他社会公共和福利事业。

4. Other public and welfare undertakings in society that aim to promote social development and progress.

IV.Other public welfare undertakings promoting social development and progress.

第四条捐赠应当是自愿和无偿的，禁止强行摊派或者变相摊派，不得以捐赠为名从事营利活动。

Article 4: Donations should be made on a voluntary and nonreimbursable basis. Any forced apportion or any covert act of apportion will be prohibited, and no one may engage in profitmaking activities of any kind under the guise of donation.

Article 4 Donations should be voluntarily and freely given. It is forbidden to forcefully or covertly extract donations, or to use the name of the donor in a for-profit enterprise.

第五条捐赠财产的使用应当尊重捐赠人的意愿，符合公益目的，不得将捐赠财产挪作他用。

Article 5: The use of donated assets ought to be based on the will of the donor and remain in keeping with public welfare purposes. No one is allowed to divert donated assets earmarked for public welfare to other uses.

Article 5 Donations should be used in a manner respecting the wishes of the donor, and conforming with the end purpose of public welfare. Donated property may not be diverted to other purposes.

第六条捐赠应当遵守法律、法规，不得违背社会公德，不得损害公共利益和其他公民的合法权益。

Article 6: Donations should be made in observation of relevant laws, rules, and regulations; and must not transgress social morality, or impair public interests and other legitimate rights and interests of citizens.

Article 6 Donors should abide by laws and regulations; they should not violate social mores, and should not work against the public interest, or any other people's lawful interests.

第七条公益性社会团体受赠的财产及其增值为社会公共财产，受国家法律保护，任何单位和个人不得侵占、挪用和损毁。

Article 7: The donated assets received by social bodies engaged in public welfare as well as the any value added to such donated assets are all public assets of the society and are under the protection of relevant state laws. No unit or individual is allowed to encroach upon, divert for other purposes, or cause damage to donated assets.

Article 7 Donations received by public welfare organisations add to the value of society, and therefore receive the protection of the nation's laws from seizure, embezzlement, or damage by any work unit or individual.

第八条国家鼓励公益事业的发展，对公益性社会团体和公益性非营利的事业单位给予扶持和优待。

Article 8: The State encourages th

[1] [2] [3] [4] [5] [6] 下一页