Receivers may sell off donated goods that are not stored or transported easily, or that exceed practical needs, and the resulting income in its entirety should be used to achieve the donor's purpose.

第十八条受赠人与捐赠人订立了捐赠协议的，应当按照协议约定的用途使用捐赠财产，不得擅自改变捐赠财产的用途。

Article 18: In the cases wherein a donation agreement is established between the recipient and the donor, the recipient should make use of the donated assets as agreed in the agreement, and is forbidden to change arbitrarily the uses of the donated assets.

Article 18 After reaching an agreement with the donors, the recipients should make use of the donated property according to the provisions of the agreement; they may not on their own authority change the use of the donation.

如果确需改变用途的，应当征得捐赠人的同意。

If a change in the uses of the donated assets is necessary, the recipient should seek the consent of the donor.

If there is an authentic need to change the use of the donation, the receiver should solicit the donor's consent.

第十九条受赠人应当依照国家有关规定，建立健全财务会计制度和受赠财产的使用制度，加强对受赠财产的管理。

Article 19: The recipient of donated assets must set up a perfect financial and accounting system, as well as a system for the uses of donated assets, in accordance with relevant state stipulations, with a view to reinforcing its management over the donated assets.

Article 19 The recipients should, in accordance with the country's relevant laws, establish adequate procedures for the management of donations [jianquan caiwu kuaiji zhidu] and a system for the regulated use of donations, as well as strengthen their management of donations.

第二十条受赠人每年度应当向政府有关部门报告受赠财产的使用、管理情况，接受监督。

Article 20: The recipient is required to subject itself to supervision by submitting a report to relevant government departments every fiscal year concerning the use and management of the donated assets.

Article 20 Each fiscal year, recipients should report to the relevant government Ministry on the use, management, and supervision of donations.

必要时，政府有关部门可以对其财务进行审计。

Relevant government departments can audit the accounts of the recipient when necessary.

It is essential that at any time relevant government Ministries can conduct an audit of the properties.

海关对减免关税的捐赠物品依法实施监督和管理。

The customs office will exercise supervision and control according to the law over donated goods that enjoy tax exemptions or reductions.

Customs officials will supervise and manage reductions and exemptions of import duties on donated goods, in accordance with the law.

县级以上人民政府侨务部门可以参与对华侨向境内捐赠财产使用与管理的监督。

The people's governments at and above the county level can participate in supervision over the use and management of the assets donated by overseas Chinese to localities inside the country.

The Office of Overseas Chinese Affairs may participate in the management and supervision of projects sponsored by donations from Overseas Chinese.

第二十一条捐赠人有权向受赠人查询捐赠财产的使用、管理情况，并提出意见和建议。

Article 21: The donor has the right to inquire of the recipient about the use and management of his or her donated assets, and put forward opinions and suggestions concerning the use and management of the donated assets.

Article 21 Donors have the right to inquire to receivers about the use and management of donations, and to put forward their opinions and suggestions.

对于捐赠人的查询，受赠人应当如实答复。

When so inquired, the recipient should respond truthfully.

The recipients must respond truthfully to the donor's inquiries.

第二十二条受赠人应当公开接受捐赠的情况和受赠财产的使用、管理情况，接受社会监督。

Article 22: The recipient should subject itself to supervision by the society by making known to the public its receipt of donations, as well as its use and management of the donated assets.

Article 22 The recipients must make public the conditions, use and management of donations and must accept the supervision of society [jieshou shehui jiandu].

第二十三条公益性社会团体应当厉行节约，降低管理成本，工作人员的工资和办公费用从利息等收入中按照国家规定的标准开支。

Article 23: Social bodies engaged in public welfare should practice strict economies, lower their management costs, and pay the salaries of their functionaries as well as administrative expenses with such revenues as bank interest according to relevant state stipulations.

Article 23 Public welfare social organisations should rigorously practice economy and reduce management costs; employees' salaries and office expenses should be derived from interest on donations and other income, and be commensurate with standards specified by the government.

第四章优惠措施

Chapter IV: Preferential Measures

No. 4 PREFERENTIAL MEASURES

第二十四条公司和其他企业依照本法的规定捐赠财产用于公益事业，依照法律、行政法规的规定享受企业所得税方面的优惠。

Article 24: Companies and other enterprises that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning enterprise income tax according to the stipulations of relevant laws and administrative regulations.

Article 24 Corporations and other enterprises that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy business tax benefits.

第二十五条自然人和个体工商户依照本法的规定捐赠财产用于公益事业，依照法律、行政法规的规定享受个人所得税方面的优惠。

Article 25: Natural persons as well as individual businesses that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning personal income tax according to the stipulations of relevant laws and administrative regulations.

Article 25 Individuals and private small businesses [gongshanghu] that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy personal tax benefits.

第二十六条境外向公益性社会团体和公益性非营利的事业单位捐赠的用于公益事业的物资，依照法律、行政法规的规定减征或者免征进口关税和进口环节的增值税。

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