目录
第一章 总则
第二章 慈善组织
第三章 慈善募捐
第四章 慈善捐赠
第五章 慈善信托
第六章 慈善财产
第七章 慈善服务
第八章 信息公开
第九章 促进措施
第十章 监督管理
第十一章 法律责任
第十二章 附则
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: Information Disclosure
Chapter IX: Promotional Measures
Chapter X: Oversight and Management
Chapter XI: Legal Responsibility
Chapter XII: Supplementary provisions
第一章 总则
第一条 为了发展慈善事业，弘扬慈善文化，规范慈善活动，保护慈善组织、捐赠人、志愿者、受益人等慈善活动参与者的合法权益，促进社会进步，共享发展成果，制定本法。
Chapter I: General Provisions
Article 1: This law is drafted so as to develop the charity field, to promote a culture of charity, to regulate charitable activities; to protect the legal rights and interests of charitable organizations, donors, volunteers, and beneficiaries; and to promote social progress and share the developmental accomplishments.
第二条 自然人、法人和其他组织开展慈善活动以及与慈善有关的活动，适用本法。其他法律有特别规定的，依照其规定。
Article 2: This law applies to natural persons, legal persons and other organizations carrying out charitable activities or activities related to charities. Where other laws have special provisions, follow those provisions.
第三条 本法所称慈善活动，是指自然人、法人和其他组织以捐赠财产或者提供服务等方式，自愿开展的下列公益活动：
（一）扶贫、济困；
（二）扶老、救孤、恤病、助残、优抚；
（三）救助自然灾害、事故灾难和公共卫生事件等突发事件造成的损害；
（四）促进教育、科学、文化、卫生、体育等事业的发展；
（五）防治污染和其他公害，保护和改善生态环境；
（六）符合本法规定的其他公益活动。
Article 3: "Charitable activity" as used in this law indicates initiation of the following non-profit activities on a voluntary basis by natural persons, legal persons and other organizations through means such as donating assets or providing services, or voluntarily carrying out the following public interest activities:
(1) Poverty alleviation and assistance;
(2) Eldercare, aid for orphans, aid for the ill, assistance for the disabled, or special aid;
(3) relief from damage caused by natural disasters, disasters caused by accidents, public health incidents and other emergencies;
(4) promotion of the development of areas such as education, science, culture, health, and sports;
(5) prevention and control of pollution and other public harms, and protection and improvement of the environment;
(6) Other public interest activities compliant with the provisions of this law.
第四条 开展慈善活动，应当遵循合法、自愿、诚信、非营利的原则，不得违背社会公德，不得危害国家安全、损害社会公共利益和他人合法权益。
Article 4: The implementation of charitable activities shall follow the principles of lawfulness, voluntariness, integrity, and non-compensation; must not violate social morals, and must not harm national security, the societal public interest or the lawful rights and interests of others.
第五条 国家鼓励和支持自然人、法人和其他组织践行社会主义核心价值观，弘扬中华民族传统美德，依法开展慈善活动。
Article 5: The State encourages and supports natural persons, legal persons, and other organizations putting the socialist core values into practice, carrying forward the traditional virtues of the Chinese people and conducting charitable activities in accordance with law.
第六条 国务院民政部门主管全国慈善工作，县级以上地方各级人民政府民政部门主管本行政区域内的慈善工作；县级以上人民政府有关部门依照本法和其他有关法律法规，在各自的职责范围内做好相关工作。
Article 6: The civil affairs department under the State Council is responsible for work on charities throughout the entire nation; all levels of people's government at the county level or above are responsible for work on charities in their administrative regions; civil affairs department of people's government at the county level or above follow this law and other laws and regulations to do a good job on relevant work within the scope of their own duties.
第七条 每年9月5日为“中华慈善日”。
Article 7: September 5 of every year is "China Charity Day".
第二章 慈善组织
第八条 本法所称慈善组织，是指依法成立、符合本法规定，以面向社会开展慈善活动为宗旨的非营利性组织。
慈善组织可以采取基金会、社会团体、社会服务机构等组织形式。
Chapter II: Charitable Organizations
Article 8: "Charitable organizations" as used in this Law refers to lawfully established non-profit organizations that comply with the provisions of this law and whose main purpose is carrying out charitable activities aimed at the public.
Charitable organizations may adopt organizational forms such as foundations, social groups (社会团体), or social service organizations.
第九条 慈善组织应当符合下列条件：
（一）以开展慈善活动为宗旨；
（二）不以营利为目的；
（三）有自己的名称和住所；
（四）有组织章程；
（五）有必要的财产；
（六）有符合条件的组织机构和负责人；
（七）法律、行政法规规定的其他条件。
Article 9: Charitable organizations shall comply with the following requirements:
(1) Have carrying out charitable activities as its main purpose;
(2) It does not have a profit-making motive;
(3) Have its own name and location;
(4) Have an organizational charter;
(5) Have necessary assets;
(6) Have institutional framework and responsible parties meeting requirements;
(7) other requirements provided for by laws and administrative regulations.
第十条 设立慈善组织，应当向县级以上人民政府民政部门申请登记，民政部门应当自受理申请之日起三十日内作出决定。符合本法规定条件的，准予登记并向社会公告；不符合本法规定条件的，不予登记并书面说明理由。
本法公布前已经设立的基金会、社会团体、社会服务机构等非营利性组织，可以向其登记的民政部门申请认定为慈善组织，民政部门应当自受理申请之日起二十日内作出决定。符合慈善组织条件的，予以认定并向社会公告；不符合慈善组织条件的，不予认定并书面说明理由。
有特殊情况需要延长登记或者认定期限的，报经国务院民政部门批准，可以适当延长，但延长的期限不得超过六十日。
Article 10: Establishment of social organizations shall be by application for register to the civil affairs department at the county level or above, and the civil affairs department shall make a decision within 30 days of accepting the application. Where the requirements provided for in this law are met, registration is permitted and announced to society; where the requirements provided for in this law are not met, registration is not given and the reasons are explained in writing.
Non-profit organizations such as trusts, social groups, and social service organizations established prior to the promulgation of this Law may apply to the civil affairs department that they registered with to be confirmed as charitable organizations, and the civil affairs department shall make a decision within 20 days of accepting the application. Where the requirements for charitable organizations are met, confirmation is granted and announced to society; where the requirements for charitable organizations are not met, registration is not permitted and the reasons are explained in writing.
Where there are special circumstances requiring an extension of the period for registration or confirmation, an appropriate extention may be given upon permission of the civil affairs departments under the State Council, but the extended period must not exceed 60 days.
第十一条 慈善组织的章程，应当符合法律法规的规定，并载明下列事项：
（一）名称和住所；
（二）组织形式；
（三）宗旨和活动范围；
（四）财产来源及构成；
（五）决策、执行机构的组成及职责；
（六）内部监督机制；
（七）财产管理使用制度；
（八）项目管理制度；
（九）终止情形及终止后的清算办法；
（十）其他重要事项。
Article 11: Charters of charitable organizations shall comply with laws and regulations and clearly contain the following matters:
(1) Name and domicile;
(2) Organizational model;
(3) purpose and scope of activities;
(4) Asset sources and composition;
(5) the composition and duties of the decision-making and implementation bodies;
(6) internal oversight mechanisms;
(7) asset management and utilization systems;
(8) project management systems;
(9) conditions for termination and method of settling accounts [liquidation] after termination;
(10) other important matters.
第十二条 慈善组织应当根据法律法规以及章程的规定，建立健全内部治理结构，明确决策、执行、监督等方面的职责权限，开展慈善活动。
慈善组织应当执行国家统一的会计制度，依法进行会计核算，建立健全会计监督制度，并接受政府有关部门的监督管理。
Article 12: Charitable organizations shall follow laws and regulations and their charters to establish sound internal governance structures; clarify responsibility and powers for areas such as major decision making, implementation and supervision; and carry out charitable activities.
Charitable organizations shall implement a unified national accounting system, shall undertake accounting according to law, shall establish a sound accounting supervision system, and shall accept the supervision and management of relevant government departments.
第十三条 慈善组织应当每年向其登记的民政部门报送年度工作报告和财务会计报告。报告应当包括年度开展募捐和接受捐赠情况、慈善财产的管理使用情况、慈善项目实施情况以及慈善组织工作人员的工资福利情况。
Article 13: Each year, charitable organizations shall submit an annual work report and a financial accounting report to the civil affairs department with which they were registered. Reports shall include information on annual fundraising and donation acceptance , the use and management of charitable assets, the implementation of charitable projects and also charitable organizations' staff wages and benefits.
第十四条 慈善组织的发起人、主要捐赠人以及管理人员，不得利用其关联关系损害慈善组织、受益人的利益和社会公共利益。
慈善组织的发起人、主要捐赠人以及管理人员与慈善组织发生交易行为的，不得参与慈善组织有关该交易行为的决策，有关交易情况应当向社会公开。
Article 14: The founders, major donors and managers of charitable organizations must not use their association to harm the interests of charitable organizations or beneficiaries, or the public interest.
Founders, major donors and managers who partake in transactions with the charitable organization must not participate in the charitable organizations' decision making process regarding the transactions, and conditions related to the transactions shall be made public.
第十五条 慈善组织不得从事、资助危害国家安全和社会公共利益的活动，不得接受附加违反法律法规和违背社会公德条件的捐赠，不得对受益人附加违反法律法规和违背社会公德的条件。
Article 15: Charitable organizations must not engage in or fund activities that endanger national security or social public interests, and must not accept contributions that have conditions attached which violate laws and regulations or are contrary to social morals, and must not attach conditions for beneficiaries that violate laws and regulations or are contrary to social morals.
第十六条 有下列情形之一的，不得担任慈善组织的负责人：
（一）无民事行为能力或者限制民事行为能力的；
（二）因故意犯罪被判处刑罚，自刑罚执行完毕之日起未逾五年的；
（三）在被吊销登记证书或者被取缔的组织担任负责人，自该组织被吊销登记证书或者被取缔之日起未逾五年的；
（四）法律、行政法规规定的其他情形。
Article 16: Persons with any of the following circumstances must not serve as the responsible person for a charitable organizations.
(1) Persons lacking or having limited civil capacity;
(2) Those who have been punished for an intentional crime, where 5 years has not yet elapsed since the completion of the criminal penalty;
(3) Those who have held a position of responsibility at an organization whose certificate of registration has been suspended or cancelled, and 5 years have not yet elapsed since the date upon which the organization's certificate of registration was suspended or cancelled;
(4) Other situations provided for by law or administrative regulations.
第十七条 慈善组织有下列情形之一的，应当终止：
（一）出现章程规定的终止情形的；
（二）因分立、合并需要终止的；
（三）连续二年未从事慈善活动的；
（四）依法被撤销登记或者吊销登记证书的；
（五）法律、行政法规规定应当终止的其他情形。
Article 17: Charitable organizations shall be terminated in any of the following circumstances:
(1) Where conditions for termination provided for in the charter manifest;
(2) Where termination is required due to division or merger;
(3) Where they have not engaged in charitable activities for three consecutive years;
(4) Where they have been deregistered or the registration certificate revoked in accordance with law.
(5) other circumstances where laws or administrative regulations provide they shall be terminated.
第十八条 慈善组织终止，应当进行清算。
慈善组织的决策机构应当在本法第十七条规定的终止情形出现之日起三十日内成立清算组进行清算，并向社会公告。不成立清算组或者清算组不履行职责的，民政部门可以申请人民法院指定有关人员组成清算组进行清算。
慈善组织清算后的剩余财产，应当按照慈善组织章程的规定转给宗旨相同或者相近的慈善组织；章程未规定的，由民政部门主持转给宗旨相同或者相近的慈善组织，并向社会公告。
慈善组织清算结束后，应当向其登记的民政部门办理注销登记，并由民政部门向社会公告。
Article 18: A liquidation shall be conducted of terminated charitable organizations.
The decision-making body of a charitable organization shall establish a liquidation team to conduct liquidation 30 days of conditions for termination manifesting, and announce this to the public. Where a liquidation team is not formed or it does not carry out its responsibilities, the civil affairs departments may ask the people's courts to appoint relevant personnel to form a liquidation team and to conduct liquidation.
After liquidation, the residual assets shall be transferred to a charitable organization with the same or similar charitable purpose in accordance with charitable organizations' charters; where the charter does not have provisions, civil affairs departments preside over their transfer to charitable organizations with the same or similar purposes, which shall be announced to the public.
After charitable organizations complete liquidations, they shall handle withdrawal of registration with the civil affairs department they registered with, and this will be announced to the public by the civil affairs departments.
第十九条 慈善组织依法成立行业组织。
慈善行业组织应当反映行业诉求，推动行业交流，提高慈善行业公信力，促进慈善事业发展。
Article 19: Charitable organizations will establish industry organizations in accordance with law.
Charity industry organizations shall reflect the demands of the industry, push for industry-wide communication, improve the credibility of the industry, and promote the development of charities.
第二十条 慈善组织的组织形式、登记管理的具体办法由国务院制定。
Article 20: The State Council will formulate specific methods fro charitable organizations' organizational forms and registration management.
第三章 慈善募捐
第二十一条 本法所称慈善募捐，是指慈善组织基于慈善宗旨募集财产的活动。
慈善募捐，包括面向社会公众的公开募捐和面向特定对象的定向募捐。
Chapter III: Charitable Fundraising
Article 21: "Charitable fundraising" as used in this law refers to charitable organizations' activities raising assets for their charitable purpose.
Charitable fundraising, includes public fundraising and directed fundraising aimed at specific targets.
第二十二条 慈善组织开展公开募捐，应当取得公开募捐资格。依法登记满二年的慈善组织，可以向其登记的民政部门申请公开募捐资格。民政部门应当自受理申请之日起二十日内作出决定。慈善组织符合内部治理结构健全、运作规范的条件的，发给公开募捐资格证书；不符合条件的，不发给公开募捐资格证书并书面说明理由。
法律、行政法规规定自登记之日起可以公开募捐的基金会和社会团体，由民政部门直接发给公开募捐资格证书。
Article 22: Charitable organizations carrying out public fundraising shall obtain public fundraising credentials. Charitable organizations that have been lawfully registered for two years may apply to the civil affairs department at which they registered for public fundraising credentials. Civil affairs departments shall issue a decision within 20 days of receiving an application. Where charitable organizations meet the requirements for internal governance and regulation of operations, a public fundraising credential document is issued; where requirements are not met, a public fundraising qualification certificate is not issued and the reasons are to be explained in writing.
Civil affairs departments shall issue public fundraising qualification certificates to foundations and social groups that are allowed to publicly fundraising beginning on the day of their registration as provided for by laws or administrative regulations.
第二十三条 开展公开募捐，可以采取下列方式：
（一）在公共场所设置募捐箱；
（二）举办面向社会公众的义演、义赛、义卖、义展、义拍、慈善晚会等；
（三）通过广播、电视、报刊、互联网等媒体发布募捐信息；
（四）其他公开募捐方式。
慈善组织采取前款第一项、第二项规定的方式开展公开募捐的，应当在其登记的民政部门管辖区域内进行，确有必要在其登记的民政部门管辖区域外进行的，应当报其开展募捐活动所在地的县级以上人民政府民政部门备案。捐赠人的捐赠行为不受地域限制。
慈善组织通过互联网开展公开募捐的，应当在国务院民政部门统一或者指定的慈善信息平台发布募捐信息，并可以同时在其网站发布募捐信息。
Article 23: Public fundraising may employ the following methods:
(1) Setting up donation boxes in public places;
(2) Hold charity events aimed at the public such as charity performances, charity competitions, charity exhibitions, charity auctions, and charity galas;
(3) release fundraising information through radio, television, newspapers, the Internet and other media;
(4) Other public fundraising means.
Where charitable organizations carry out public fundraising by employing methods provided for in items 1 or 2 of the preceding paragraph, they shall do so within the administrative jurisdictional region of the civil affairs departments, but where it is necessary to do so outside of the administrative jurisdictional region of the civil affairs department where they registered, they shall report for recording to civil affairs department of the people's government at the county level or above for the region where the public fundraising will be carried out. There is no geographical restriction on donors making donations.
Where charitable organizations carry out public fundraising through the internet, they shall publish information on the fundraising on the civil affairs department under the State Council's uniform or designated charity information platform, and may concurrently publish fundraising information on their own website
第二十四条 开展公开募捐，应当制定募捐方案。募捐方案包括募捐目的、起止时间和地域、活动负责人姓名和办公地址、接受捐赠方式、银行账户、受益人、募得款物用途、募捐成本、剩余财产的处理等。
募捐方案应当在开展募捐活动前报慈善组织登记的民政部门备案。
Article 24: Initiation of public fundraising shall formulate fundraising plans. Fundraising plans include information such as the purpose of fundraising, the starting and ending time, geographical regions, the names and business addresses of the responsible personnel, the methods of accepting donations, bank accounts, beneficiaries, the purposes of the funds and materials raised, the cost of fundraising, and the the disposition of residual assets.
Fundraising plans shall be reported for recording to the civil affairs departments where charitable organizations are registered before fundraising activities are carried out.
第二十五条 开展公开募捐，应当在募捐活动现场或者募捐活动载体的显著位置，公布募捐组织名称、公开募捐资格证书、募捐方案、联系方式、募捐信息查询方法等。
Article 25: In conducting public fundraising, information such as the name of the fundraising organization, the public fundraising credentials certificate, the fundraising plan, contact information, and methods of inquiring about fundraising information, shall be prominently displayed at the sites of fundraising activities or on fundraising media.
第二十六条 不具有公开募捐资格的组织或者个人基于慈善目的，可以与具有公开募捐资格的慈善组织合作，由该慈善组织开展公开募捐并管理募得款物。
Article 26: Organizations or individuals not possessing public fundraising credentials may cooperate with charitable organizations that possess credentials for public fundraising to conduct public fundraising when based on a charitable purpose; and that charitable organization will carry out the public fundraising and manage the assets raised through public fundraising.
第二十七条 广播、电视、报刊以及网络服务提供者、电信运营商，应当对利用其平台开展公开募捐的慈善组织的登记证书、公开募捐资格证书进行验证。
Article 27: Radio, television, press and also network service providers and telecom operators shall verify the the registration certificates and the public fundraising qualification certificates of the charitable organizations that utilize their platforms to conduct public fundraising.
第二十八条 慈善组织自登记之日起可以开展定向募捐。
慈善组织开展定向募捐，应当在发起人、理事会成员和会员等特定对象的范围内进行，并向募捐对象说明募捐目的、募得款物用途等事项。
Article 28: Charitable organizations may begin conducting directed fundraising from the day on which they are registered.
Charitable organizations carrying out directed fundraising shall do so within the scope designate by their founder, board members, members and so on, and explain matters to the fundraising targets such as the purpose of the fundraising and the use of assets raised.
第二十九条 开展定向募捐，不得采取或者变相采取本法第二十三条规定的方式。
Article 29: The methods provided for in article 23 of this law must not be employed, or covertly employed, in carrying out directed fundraising.
第三十条 发生重大自然灾害、事故灾难和公共卫生事件等突发事件，需要迅速开展救助时，有关人民政府应当建立协调机制，提供需求信息，及时有序引导开展募捐和救助活动。
Article 30: When major natural disasters, accidental disasters and public health incidents or other emergencies occur, and it is necessary to rapidly carry out relief, relevant people's governments shall establish coordination mechanisms to provide information on need and to promptly and orderly guide fundraising and rescue operations.
第三十一条 开展募捐活动，应当尊重和维护募捐对象的合法权益，保障募捐对象的知情权，不得通过虚构事实等方式欺骗、诱导募捐对象实施捐赠。
Article 31: The implementation of fundraising activities shall respect and preserve the lawful rights and interests of fundraising targets, shall assure fundraising targets' right to know, and must not use means such as false information to trick or entice fundraising targets into making donations.
第三十二条 开展募捐活动，不得摊派或者变相摊派，不得妨碍公共秩序、企业生产经营和居民生活。
Article 32: Forced apportionment, or covert forced apportionment, must not be used in carrying out fundraising activities, and public order, business production and operations, and residents' lives must not be obstructed. [trans. note 'forced apportionment' '摊派' occurs where members of an organization are each compelled to pay a set portion of a donation]
第三十三条 禁止任何组织或者个人假借慈善名义或者假冒慈善组织开展募捐活动，骗取财产。
Article 33: It is prohibited for any organization or individual to falsely use a charity's name, or pose as a charitable organization, to carry out charitable activities, or obtain assets by fraud.
第四章 慈善捐赠
第三十四条 本法所称慈善捐赠，是指自然人、法人和其他组织基于慈善目的，自愿、无偿赠与财产的活动。
Chapter IV: Charitable Donations
Article 34: "Charitable donations" as used in this law refers to voluntary and uncompensated activities conducted by natural persons, legal persons and other organizations in donating assets for charitable purposes.
第三十五条 捐赠人可以通过慈善组织捐赠，也可以直接向受益人捐赠。
Article 35: Donors can donate through charitable organizations and can also donate directly to beneficiaries.
第三十六条 捐赠人捐赠的财产应当是其有权处分的合法财产。捐赠财产包括货币、实物、房屋、有价证券、股权、知识产权等有形和无形财产。
捐赠人捐赠的实物应当具有使用价值，符合安全、卫生、环保等标准。
捐赠人捐赠本企业产品的，应当依法承担产品质量责任和义务。
Article 36: Assets donated by donors shall be lawful assets that they have the right to dispose of. Charitable donations of property include currency, physical property, buildings, securities, equity, intellectual property rights and other tangible and intangible property.
The material objects donated by donors shall have usable value, and shall comply with standards such as for safety, health and environmental protection.
Where the donor donates a product of its own enterprise, it shall bear responsibility and obligations for the products' quality in accordance with law.
第三十七条 自然人、法人和其他组织开展演出、比赛、销售、拍卖等经营性活动，承诺将全部或者部分所得用于慈善目的的，应当在举办活动前与慈善组织或者其他接受捐赠的人签订捐赠协议，活动结束后按照捐赠协议履行捐赠义务，并将捐赠情况向社会公开。
Article 37: Where natural persons, legal persons and other organizations, in the course of conducting a business activity such as show, a competition, a sale or an auction, undertake to use part or all of the proceeds for a charitable purpose, they shall sign a donor agreement with the charitable organization or other recipient of the gift prior to the commencement of the activity, and shall perform the donation obligation pursuant to that donor agreement, and shall disclose the donation situation publicly.
第三十八条 慈善组织接受捐赠，应当向捐赠人开具由财政部门统一监（印）制的捐赠票据。捐赠票据应当载明捐赠人、捐赠财产的种类及数量、慈善组织名称和经办人姓名、票据日期等。捐赠人匿名或者放弃接受捐赠票据的，慈善组织应当做好相关记录。
Article 38: Charitable organizations accepting donations shall issue donation receipts to the donors, uniformly printed by or under the supervision of finance departments. Donation receipts shall state clearly the donor, the types and amount of assets donated, the name of the charitable organization, the name of the responsible person, the date of the receipt, and other information. Where donors are anonymous or decline to accept the donations receipts, charitable organization shall keep relevant records.
第三十九条 慈善组织接受捐赠，捐赠人要求签订书面捐赠协议的，慈善组织应当与捐赠人签订书面捐赠协议。
书面捐赠协议包括捐赠人和慈善组织名称，捐赠财产的种类、数量、质量、用途、交付时间等内容。
Article 39: Where a charitable organization receives a donation and the donor requests a written donor agreement, the charitable organization shall enter into a written agreement with the donor.
Written donor agreements include the names of the donor and the charitable organization, the type of assets being donated, their volume, quality, use, and time of delivery.
第四十条 捐赠人与慈善组织约定捐赠财产的用途和受益人时，不得指定捐赠人的利害关系人作为受益人。
任何组织和个人不得利用慈善捐赠违反法律规定宣传烟草制品，不得利用慈善捐赠以任何方式宣传法律禁止宣传的产品和事项。
Article 40: When the donor and recipient agree on the uses and beneficiaries of assets, they must not designate persons in whom the donor has an interest as beneficiaries.
Organizations and individuals must not violate the law by using charitable donations to promote tobacco products, and must not use charitable donations in any fashion to promote products and matters prohibited by law.
第四十一条 捐赠人应当按照捐赠协议履行捐赠义务。捐赠人违反捐赠协议逾期未交付捐赠财产，有下列情形之一的，慈善组织或者其他接受捐赠的人可以要求交付；捐赠人拒不交付的，慈善组织和其他接受捐赠的人可以依法向人民法院申请支付令或者提起诉讼：
（一）捐赠人通过广播、电视、报刊、互联网等媒体公开承诺捐赠的；
（二）捐赠财产用于本法第三条第一项至第三项规定的慈善活动，并签订书面捐赠协议的。
捐赠人公开承诺捐赠或者签订书面捐赠协议后经济状况显著恶化，严重影响其生产经营或者家庭生活的，经向公开承诺捐赠地或者书面捐赠协议签订地的民政部门报告并向社会公开说明情况后，可以不再履行捐赠义务。
Article 41: Donors shall follow the donation agreement in performing their donation obligations. Where, in breach of the donation agreement, donors fail to deliver donated assets exceeding the time limit, and where one of the following circumstances exists, charitable organizations and other persons accepting the donations can request delivery; where the donors refuse to deliver, charitable organizations and other persons accepting donations can apply to the people's courts for an order for payment or raise a lawsuit:
(1) Where donors have publicly promised to donate through radio, television, press, the Internet, or other such media.
(2) Where donated assets are used in the charitable activities provided for by Items 1 -3 of Article 3 of this Law, and a written donor agreement is signed;
Where after a donor publicly pledges a donation or signs a written donation agreement, economic conditions significantly deteriorate seriously affecting their production and operations, or household liveliehood, performance obligations may be discontinued upon reporting to the civil affairs department for the area where the public pledge or written donation agreement was made, and after a public explanation of the circumstances.
第四十二条 捐赠人有权查询、复制其捐赠财产管理使用的有关资料，慈善组织应当及时主动向捐赠人反馈有关情况。
慈善组织违反捐赠协议约定的用途，滥用捐赠财产的，捐赠人有权要求其改正；拒不改正的，捐赠人可以向民政部门投诉、举报或者向人民法院提起诉讼。
Article 42: A donor has the right to inquire about or make copies of relevant data on the management and the use of his donated assets; and charitable organizations shall proactively give feedback to the donor on relevant situations.
Where charitable organizations abuse the donated assets in violation of the purposes agreed upon in donor agreements , the donors have the right to demand rectification; where rectification is refused, the donors may make a complaint or report to the civil affairs department, or raise a lawsuit in the people's courts.
第四十三条 国有企业实施慈善捐赠应当遵守有关国有资产管理的规定，履行批准和备案程序。
Article 43: State-owned enterprises making charitable donations shall comply with the relevant provisions on management of state-owned assets, carrying out approval and recording procedures.
第五章 慈善信托
第四十四条 本法所称慈善信托属于公益信托，是指委托人基于慈善目的，依法将其财产委托给受托人，由受托人按照委托人意愿以受托人名义进行管理和处分，开展慈善活动的行为。
Chapter V: Charitable Trusts
Article 44: "Charitable trusts" are public interest trusts, and as used in this Law refers to trustors lawfully entrusting their assets to a trustee for charitable purposes, and the trustee, in accordance with the wishes of the trustors and in the name of the trust, managing and disposing of assets in order to carry out charitable activities.
第四十五条 设立慈善信托、确定受托人和监察人，应当采取书面形式。受托人应当在慈善信托文件签订之日起七日内，将相关文件向受托人所在地县级以上人民政府民政部门备案。
未按照前款规定将相关文件报民政部门备案的，不享受税收优惠。
Article 45: The establishment of a charitable trust and the designation of the trustees and supervisors, shall be done in writing. Within seven days of signing the trust documents, the trustees shall record relevant documents for recording with the civil affairs departments of the people's government at the county level or above for the place where the trustors reside.
Those not following the provisions of the preceding paragraph to record the relevant documents with the civil affairs departments, do not enjoy preferential tax treatment.
第四十六条 慈善信托的受托人，可以由委托人确定其信赖的慈善组织或者信托公司担任。
Article 46: Trustors may designate charitable organizations or trust companies that they have confidence in to serve as trustees of charitable trusts.
第四十七条 慈善信托的受托人违反信托义务或者难以履行职责的，委托人可以变更受托人。变更后的受托人应当自变更之日起七日内，将变更情况报原备案的民政部门重新备案。
Article 47: Where the trustees of a charitable trust violate the obligations of the trust or have difficulty performing their duties, the trustor may change the trustee. Within 7 days of the change, the trustees after the change shall report the situation to the civil affairs department for the original recording to make a new record.
第四十八条 慈善信托的受托人管理和处分信托财产，应当按照信托目的，恪尽职守，履行诚信、谨慎管理的义务。
慈善信托的受托人应当根据信托文件和委托人的要求，及时向委托人报告信托事务处理情况、信托财产管理使用情况。慈善信托的受托人应当每年至少一次将信托事务处理情况及财务状况向其备案的民政部门报告，并向社会公开。
Article 48: Trustees of charitable trusts, in managing or handling the assets of the trust, shall perform their duties in accordance with the charity's purposes, with dedication to duty and integrity in performance and prudent management.
The trustee of charitable trusts shall promptly report to the trustor on the status of the handling of the affairs of the trust, and on the status of the management and use of trust assets, as required by the trust deed. Trustees of charitable trusts shall report at least once a year to the civil affairs departments where they are on record regarding the status of the handling of the affairs of the trust and state of financial affairs, and this shall be made public.
第四十九条 慈善信托的委托人根据需要，可以确定信托监察人。
信托监察人对受托人的行为进行监督，依法维护委托人和受益人的权益。信托监察人发现受托人违反信托义务或者难以履行职责的，应当向委托人报告，并有权以自己的名义向人民法院提起诉讼。
Article 49: Trustees of charitable trusts may identify trust supervisors as needed.
The trust supervisor oversees the actions of the trustee, safeguarding the rights and interests of the trustors and the beneficiaries in accordance with law. Where trust supervisors discover that trustees have violated their obligations under the trust or are having difficulty performing their duties, they shall report it to the trustor and also have the right to bring a lawsuit in their own name in the people's courts.
第五十条 慈善信托的设立、信托财产的管理、信托当事人、信托的终止和清算等事项，本章未规定的，适用本法其他有关规定；本法未规定的，适用《中华人民共和国信托法》的有关规定。
Article 50: Where matters such as the establishment of charitable trusts, the management of trust assets, trust parties, and the termination and liquidation of trusts are not covered by this Chapter, apply other relevant provisions of this Law; where [these matters] are not covered by this Law, apply the relevant provisions of the Trust Law of the People's Republic of China.
第六章 慈善财产
第五十一条 慈善组织的财产包括：
（一）发起人捐赠、资助的创始财产；
（二）募集的财产；
（三）其他合法财产。
Chapter VI: Charitable Assets
Article 51: Assets of charitable organizations include:
(1) Start-up assets donated or funded by founders;
(2) Assets gathered through fundraising;
(3) Other lawful assets.
第五十二条 慈善组织的财产应当根据章程和捐赠协议的规定全部用于慈善目的，不得在发起人、捐赠人以及慈善组织成员中分配。
任何组织和个人不得私分、挪用、截留或者侵占慈善财产。
Article 52: The assets of charitable organizations shall only be used entirely for charitable purposes in accordance with their charter and the donation agreement, and must not be distributed among the founders, donors or members of the charitable organizations.
Charitable assets must not be privately divided, embezzled, withheld or misappropriated by any organization or individual.
第五十三条 慈善组织对募集的财产，应当登记造册，严格管理，专款专用。
捐赠人捐赠的实物不易储存、运输或者难以直接用于慈善目的的，慈善组织可以依法拍卖或者变卖，所得收入扣除必要费用后，应当全部用于慈善目的。
Article 53: Charitable organizations shall create records for registration and conduct strict management of raised assets, and shall earmark funds for specified purposes,.
Where physical property donated by a donor is not easily stored or transported, or is difficult to directly use for a charitable purpose, charitable organizations may lawfully auction it or sell it off, and the proceeds, following withholding of the necessary taxes, shall go entirely to the charitable purpose.
第五十四条 慈善组织为实现财产保值、增值进行投资的，应当遵循合法、安全、有效的原则，投资取得的收益应当全部用于慈善目的。慈善组织的重大投资方案应当经决策机构组成人员三分之二以上同意。政府资助的财产和捐赠协议约定不得投资的财产，不得用于投资。慈善组织的负责人和工作人员不得在慈善组织投资的企业兼职或者领取报酬。
前款规定事项的具体办法，由国务院民政部门制定。
Article 54: Charitable organizations shall follow the principles of lawfulnessf, safety and effectiveness in order acting to preserve property values and appreciate current investments, and the gains obtained through investment shall be used entirely for charitable purposes. Charitable organization's major investment plans shall be agreed upon by two-thirds or more of the members of the decision-making body. Assets from government funding, and assets that a donation agreement provides must not be used as investments, must not be used for investment. The responsible persons and staff of charitable organizations must not have part-time employment with, or receive compensation from, enterprises in which the charitable organization invests.
The civil affairs departments under the State Council will develop implementation methods for the matters provided in the previous paragraph.
第五十五条 慈善组织开展慈善活动，应当依照法律法规和章程的规定，按照募捐方案或者捐赠协议使用捐赠财产。慈善组织确需变更募捐方案规定的捐赠财产用途的，应当报民政部门备案；确需变更捐赠协议约定的捐赠财产用途的，应当征得捐赠人同意。
Article 55: Charitable activities carried out by charitable organizations shall be in accordance with the provisions of laws, regulations and their charters, and shall follow the fundraising plan or donation agreement in utilizing donated assets. Where charitable organizations truly need to change provisions of their fundraising plan, they shall record it with the civil affairs departments; where they truly need to change the use of donated assets as provided for in a donation agreement, the donors' consent shall be obtained.
第五十六条 慈善组织应当合理设计慈善项目，优化实施流程，降低运行成本，提高慈善财产使用效益。
慈善组织应当建立项目管理制度，对项目实施情况进行跟踪监督。
Article 56: Charitable organizations shall reasonably design charitable projects, optimize their course of implementation, minimize operational costs, and raise the efficiency of using charitable assets.
Charitable organizations shall establish project management systems, and conduct follow up supervision of projects' implementation.
第五十七条 慈善项目终止后捐赠财产有剩余的，按照募捐方案或者捐赠协议处理；募捐方案未规定或者捐赠协议未约定的，慈善组织应当将剩余财产用于目的相同或者相近的其他慈善项目，并向社会公开。
Article 57: Where after charitable projects conclude, there are remaining donated assets, it is handled in accordance with the fundraising plan or donation agreement; where there is no stipulation in the fundraising plan or donation agreement, the charitable organization shall use the remaining assets in a charitable project with the same or similar goals, and make this public.
第五十八条 慈善组织确定慈善受益人，应当坚持公开、公平、公正的原则，不得指定慈善组织管理人员的利害关系人作为受益人。
Article 58: Charitable organizations determination of beneficiaries shall adhere to the principles of openness, fairness and justness; and must not designate persons in whom the charitable organizations' managers have an interest as beneficiaries.
第五十九条 慈善组织根据需要可以与受益人签订协议，明确双方权利义务，约定慈善财产的用途、数额和使用方式等内容。
受益人应当珍惜慈善资助，按照协议使用慈善财产。受益人未按照协议使用慈善财产或者有其他严重违反协议情形的，慈善组织有权要求其改正；受益人拒不改正的，慈善组织有权解除协议并要求受益人返还财产。
Article 59: Charitable organizations may sign agreements with beneficiaries as needed, clarifying the rights and obligations of both sides, and stipulating on the use, amount, and methods of use of charitable assets, and other such content.
Beneficiaries shall cherish charitable funds and use them in accordance with agreements. Where beneficiaries do not follow the agreement in using charitable assets, or otherwise seriously violate the agreement, the charitable organization has the right to request they make corrections; where beneficiaries refuse to make corrections, the charitable organization has the right to end the agreement and request that the beneficiaries return assets.
第六十条 慈善组织应当积极开展慈善活动，充分、高效运用慈善财产，并遵循管理费用最必要原则，厉行节约，减少不必要的开支。慈善组织中具有公开募捐资格的基金会开展慈善活动的年度支出，不得低于上一年总收入的百分之七十或者前三年收入平均数额的百分之七十；年度管理费用不得超过当年总支出的百分之十，特殊情况下，年度管理费用难以符合前述规定的，应当报告其登记的民政部门并向社会公开说明情况。
具有公开募捐资格的基金会以外的慈善组织开展慈善活动的年度支出和管理费用的标准，由国务院民政部门会同国务院财政、税务等部门依照前款规定的原则制定。
捐赠协议对单项捐赠财产的慈善活动支出和管理费用有约定的，按照其约定。
Article 60: Charitable organizations shall actively carry out charitable activities, fully and efficiently utilizing charitable assets, and obey the principle of highest necessity in managing costs, acting frugally and reducing unnecessary expenses. Of charitable organizations, charitable foundations with public fundraising credentials' annual expenditure for carrying out charitable activities must not be less than 70% of it's total income for the previous year or 70% of the average income for the last three years; annual management costs must not exceed 10% of that year's total spending, and where there are special circumstances making it difficult to comply with the provisions mentioned here, a report shall be made to the civil affairs departments where they are registered and a public explanation of the situation shall be made.
The standards for charitable organizations other than charitable foundations with public fundraising credentials' annual spending on charitable activities and management costs are to be formulated by the civil affairs departments of the State Council, in consultation with the finance, taxation and other departments of the State Council, based on the principles of the preceding paragraph.
Where donation agreements stipulate the charitable activity expenditure and the management costs for individual donated assets, follow these stipulations.
第七章 慈善服务
第六十一条 本法所称慈善服务，是指慈善组织和其他组织以及个人基于慈善目的，向社会或者他人提供的志愿无偿服务以及其他非营利服务。
慈善组织开展慈善服务，可以自己提供或者招募志愿者提供，也可以委托有服务专长的其他组织提供。
Chapter VII: Charitable Services
Article 61: "Charitable services" as used in this Law refer to uncompensated volunteer services as well as other non-profit services provided to society or to others based on charitable purposes by charitable organizations and other organizations as well as individuals.
Charitable organizations carrying out charitable services may provide them themselves or recruit volunteers to provide them, and may also be entrust another organization with service expertise to provide them.
第六十二条 开展慈善服务，应当尊重受益人、志愿者的人格尊严，不得侵害受益人、志愿者的隐私。
Article 62: The implementation of charitable services shall respect the individual dignity of beneficiaries and of the volunteers and must not encroach on beneficiaries' and the volunteers' privacy.
第六十三条 开展医疗康复、教育培训等慈善服务，需要专门技能的，应当执行国家或者行业组织制定的标准和规程。
慈善组织招募志愿者参与慈善服务，需要专门技能的，应当对志愿者开展相关培训。
Article 63: Conduct of charitable services that require specialized skills such as medical treatment and rehabilitation or education and training, shall implement standards and rules formulated by the State or industry organizations.
Where charitable organizations recruit volunteers to participate in charitable services and require specialized skills, they shall conduct relevant training for volunteers.
第六十四条 慈善组织招募志愿者参与慈善服务，应当公示与慈善服务有关的全部信息，告知服务过程中可能发生的风险。
慈善组织根据需要可以与志愿者签订协议，明确双方权利义务，约定服务的内容、方式和时间等。
Article 64: Charitable organizations' recruiting volunteers to participate in charitable services shall publicly announce all information related to the charitable service, and give notice of risks that might occur in the course of service.
Charitable organizations may sign agreements with volunteers as needed, clarifying the rights and obligations of both parties, stipulating information such as the content, method, and time of service.
第六十五条 慈善组织应当对志愿者实名登记，记录志愿者的服务时间、内容、评价等信息。根据志愿者的要求，慈善组织应当无偿、如实出具志愿服务记录证明。
Article 65: Charitable organizations shall make real name registration of volunteers, and record the time, content, and appraisal of volunteers' service. As requested by volunteers, charitable organizations shall issue free and accurate proofs of volunteer service records.
第六十六条 慈善组织安排志愿者参与慈善服务，应当与志愿者的年龄、文化程度、技能和身体状况相适应。
Article 66: Charitable organizations will arrange for volunteers to participate in charitable service appropriate to their age, education level, skills and physical condition.
第六十七条 志愿者接受慈善组织安排参与慈善服务的，应当服从管理，接受必要的培训。
Article 67: Volunteers accepting charitable organizations' arrangements to participate in charitable services shall abide by management and accept necessary training.
第六十八条 慈善组织应当为志愿者参与慈善服务提供必要条件，保障志愿者的合法权益。
慈善组织安排志愿者参与可能发生人身危险的慈善服务前，应当为志愿者购买相应的人身意外伤害保险。
Article 68: Charitable organizations shall provide volunteers with necessary requirements to participate charitable services, and safeguard volunteers' lawful rights and interests.
Before charitable organizations arrange for volunteers to participate in charitable service where personal injury might occur, they shall purchase accidental personal injury insurance for the volunteers.
第八章 信息公开
第六十九条 县级以上人民政府建立健全慈善信息统计和发布制度。
县级以上人民政府民政部门应当在统一的信息平台，及时向社会公开慈善信息，并免费提供慈善信息发布服务。
慈善组织和慈善信托的受托人应当在前款规定的平台发布慈善信息，并对信息的真实性负责。
Chapter VIII: Information Disclosure
Article 69: People's governments at the county level or above establish and improve systems for gathering and releasing charity information.
The civil affairs departments of people's governments at the county level or above shall promptly release charity information to the public, and provide charity information release services for free on a uniform information platform.
Charitable organizations and the trustees of charitable trusts shall release charity information on the platforms stipulated by the preceding paragraph, and shall be responsible for the authenticity of the information.
第七十条 县级以上人民政府民政部门和其他有关部门应当及时向社会公开下列慈善信息：
（一）慈善组织登记事项；
（二）慈善信托备案事项；
（三）具有公开募捐资格的慈善组织名单；
（四）具有出具公益性捐赠税前扣除票据资格的慈善组织名单；
（五）对慈善活动的税收优惠、资助补贴等促进措施；
（六）向慈善组织购买服务的信息；
（七）对慈善组织、慈善信托开展检查、评估的结果；
（八）对慈善组织和其他组织以及个人的表彰、处罚结果；
（九）法律法规规定应当公开的其他信息。
Article 70: The civil affairs departments and other relevant departments of the people's governments at or above the county level shall timely disclose the following charity information to the public:
(1) the registration of charitable organizations;
(2) charitable trusts filing matters;
(3) the list of charitable organizations with public fundraising credentials;
(4) A list of charitable organizations to give public interest tax deduction receipts for donations.
(5) Measures for promoting charitable activities such as preferential tax treatment and funding subsidies;
(6) Information on purchasing of services from charitable organizations;
(7) Outcomes of investigations into charitable organizations and charitable trusts;
(8) The outcome of commendations and punishments of charitable organizations, other organizations and individuals;
(9) Other information that laws and regulations provide shall be disclosed.
第七十一条 慈善组织、慈善信托的受托人应当依法履行信息公开义务。信息公开应当真实、完整、及时。
Article 71: Charitable organizations and trustees of charitable trusts shall carry out information disclosure obligations in accordance with law. Information disclosure shall be truthful, complete and timely.
第七十二条 慈善组织应当向社会公开组织章程和决策、执行、监督机构成员信息以及国务院民政部门要求公开的其他信息。上述信息有重大变更的，慈善组织应当及时向社会公开。
慈善组织应当每年向社会公开其年度工作报告和财务会计报告。具有公开募捐资格的慈善组织的财务会计报告须经审计。
Article 72: Charitable organizations shall publicly disclose the organization's charter, information on the members of decision-making, implementation, and oversight bodies, as well as other information that the civil affairs department under the State Council requires to be disclosed. Where they are major changes to the information abovementioned, charitable organization shall timely disclose them to the public.
Each year, charitable organizations shall publicly disclose their annual work report and financial accounting report. The financial accounting report of charitable organizations with public fundraising credentials must be audited.
第七十三条 具有公开募捐资格的慈善组织应当定期向社会公开其募捐情况和慈善项目实施情况。
公开募捐周期超过六个月的，至少每三个月公开一次募捐情况，公开募捐活动结束后三个月内应当全面公开募捐情况。
慈善项目实施周期超过六个月的，至少每三个月公开一次项目实施情况，项目结束后三个月内应当全面公开项目实施情况和募得款物使用情况。
Article 73: Charitable organizations with public fundraising credentials shall periodically make public disclosures on the circumstances of fundraising and of charitable projects' implementation.
Where the period for public fundraising exceeds 6 months, the specific circumstances of public fundraising should be reported at least once every 3 months, and after the fundraising has concluded, the overall circumstances of fundraising shall be disclosed within 3 months.
Where charitable projects' implementation period exceeds 6 months, the situations of the implementation of the projects should be reported at least once every 3 months, and after the projects have concluded, the overall circumstances of implementation and use of collected funds and property shall be disclosed within 3 months.
第七十四条 慈善组织开展定向募捐的，应当及时向捐赠人告知募捐情况、募得款物的管理使用情况。
Article 74: Where charitable organizations carry out directed fundraising, the charity shall promptly inform the donors of the fundraising and about the management and use of raised funds and materials.
第七十五条 慈善组织、慈善信托的受托人应当向受益人告知其资助标准、工作流程和工作规范等信息。
Article 75: Charitable organizations and trustees of charitable trusts shall inform beneficiaries of information such their funding standards, work processes and work regulations.
第七十六条 涉及国家秘密、商业秘密、个人隐私的信息以及捐赠人、慈善信托的委托人不同意公开的姓名、名称、住所、通讯方式等信息，不得公开。
Article 76: Information related to state secrets, commercial secrets, or personal privacy, as well as information such as the names, titles, address, and contact method of donors or charitable trust trustees who do not consent to it being disclosed, must not be made public.
第九章 促进措施
第七十七条 县级以上人民政府应当根据经济社会发展情况，制定促进慈善事业发展的政策和措施。
县级以上人民政府有关部门应当在各自职责范围内，向慈善组织、慈善信托受托人等提供慈善需求信息，为慈善活动提供指导和帮助。
Chapter IX: Promotional Measures
Article 77: People's governments at the county level or above shall, in accordance with the social and economic development situation, formulate policies and measures to promote of the development of the charity field.
The relevant departments of people's government at or above the county level shall, within their own duties, provide charity demand information to charitable organizations or the trustees of charitable trusts, and provide guidance and help to charitable activities.
第七十八条 县级以上人民政府民政部门应当建立与其他部门之间的慈善信息共享机制。
Article 78: The civil affairs departments of the people's governments at or above the county level shall establish mechanisms of sharing charity information with other departments.
第七十九条 慈善组织及其取得的收入依法享受税收优惠。
Article 79: Charitable organizations and the income thereof enjoy tax benefits according to law.
第八十条 自然人、法人和其他组织捐赠财产用于慈善活动的，依法享受税收优惠。企业慈善捐赠支出超过法律规定的准予在计算企业所得税应纳税所得额时当年扣除的部分，允许结转以后三年内在计算应纳税所得额时扣除。
境外捐赠用于慈善活动的物资，依法减征或者免征进口关税和进口环节增值税。
Article 80: Where natural persons, legal persons and other organizations donate assets for use in charitable activities, they receive tax benefits in accordance with law. The amount of charitable donations beyond the amount deductible from income tax for that year is allowed to be carried over into the calculation of taxable income over the next three years.
Overseas donations to be used for charitable activities are lawfully entitled to a reduction or exemption from import duties and also from import VAT.
第八十一条 受益人接受慈善捐赠，依法享受税收优惠。
Article 81: Where beneficiaries accept charitable donations, they are lawfully entitled to tax benefits.
第八十二条 慈善组织、捐赠人、受益人依法享受税收优惠的，有关部门应当及时办理相关手续。
Article 82: Where charitable organizations, donors, or beneficiaries enjoy tax benefits in accordance with law, relevant departments shall promptly handle the relevant procedures.
第八十三条 捐赠人向慈善组织捐赠实物、有价证券、股权和知识产权的，依法免征权利转让的相关行政事业性费用。
Article 83: Where donors donate physical objects, securities, equity, and intellectual property right to charitable organizations, administrative fees related to transferring rights are waived in accordance with law.
第八十四条 国家对开展扶贫济困的慈善活动，实行特殊的优惠政策。
Article 84: The State implements special preferential policies for the carrying out of charitable activities on poverty relief and aid.
第八十五条 慈善组织开展本法第三条第一项、第二项规定的慈善活动需要慈善服务设施用地的，可以依法申请使用国有划拨土地或者农村集体建设用地。慈善服务设施用地非经法定程序不得改变用途。
Article 85: Where charitable organizations carrying out the charitable activities stipulated by Items 1 and 2 of Article 3 of this Law require land for charitable service facilities, they may apply to use state-owned allocated land or rural collective construction land in accordance with law. The use of land for charitable services must not be altered except through legally prescribed procedures.
第八十六条 国家为慈善事业提供金融政策支持，鼓励金融机构为慈善组织、慈善信托提供融资和结算等金融服务。
Article 86: The State provides financial policy support for charitable endeavors, encouraging financial establishments to provide financial services such as financing and bill keeping to charitable organizations and charitable trusts.
第八十七条 各级人民政府及其有关部门可以依法通过购买服务等方式，支持符合条件的慈善组织向社会提供服务，并依照有关政府采购的法律法规向社会公开相关情况。
Article 87: All levels of people's government and their relevant departments may lawfully use methods such as purchase of services to support charitable organizations in providing service to the public, and follow the relevant laws and regulations on government procurement to report relevant circumstances to the public.
第八十八条 国家采取措施弘扬慈善文化，培育公民慈善意识。
学校等教育机构应当将慈善文化纳入教育教学内容。国家鼓励高等学校培养慈善专业人才，支持高等学校和科研机构开展慈善理论研究。
广播、电视、报刊、互联网等媒体应当积极开展慈善公益宣传活动，普及慈善知识，传播慈善文化。
Article 88: The State employs measures to promote a culture of charity and to foster citizens' awareness of charity.
Schools and other educational institutions shall include philanthropic culture in education and teaching content. The State encourages institutions of higher learning to cultivate talent in charitable specialties, and supports institutions of higher learning and research institutions to carry out theoretical research on charities.
Media such as radio, television, press, and the internet shall actively conduct charity and public interest publicity activities, popularize charity knowledge, and spread philanthropic culture.
第八十九条 国家鼓励企业事业单位和其他组织为开展慈善活动提供场所和其他便利条件。
Article 89: The State encourages enterprises, public institutions, and other organizations to provide venues and other facilitation of charitable activities.
第九十条 经受益人同意，捐赠人对其捐赠的慈善项目可以冠名纪念，法律法规规定需要批准的，从其规定。
Article 90: With the consent of the beneficiaries, donors may put a commemorative name on charitable projects to which they have donated, but where provisions of law or regulations require approvals, follow those provisions.
第九十一条 国家建立慈善表彰制度，对在慈善事业发展中做出突出贡献的自然人、法人和其他组织，由县级以上人民政府或者有关部门予以表彰。
Article 91: The State establishes a commendation system for charities, where the people's governments at the county level or above or relevant departments give commendations to natural persons, legal persons and other organizations that make outstanding contributions in charitable endeavors.
第十章 监督管理
第九十二条 县级以上人民政府民政部门应当依法履行职责，对慈善活动进行监督检查，对慈善行业组织进行指导。
Chapter X: Oversight and Management
Article 92: The civil affairs departments of people's governments at the county level or above shall perform their duties according to law, conduct oversight and inspections of charitable activities, and give guidance to charity industry organizations.
第九十三条 县级以上人民政府民政部门对涉嫌违反本法规定的慈善组织，有权采取下列措施：
（一）对慈善组织的住所和慈善活动发生地进行现场检查；
（二）要求慈善组织作出说明，查阅、复制有关资料；
（三）向与慈善活动有关的单位和个人调查与监督管理有关的情况；
（四）经本级人民政府批准，可以查询慈善组织的金融账户；
（五）法律、行政法规规定的其他措施。
Article 93: The civil affairs departments of the people's governments at the county level or above have the authority to take the following measures against charitable organizations suspected of violating the provisions of this law:
(1) carry out on-site inspections of the charity's offices and the place where charitable activities occur;
(2) Demand that charitable organizations make explanations, and access or reproduce relevant data;
(3) Conduct investigations with relevant work units and individuals related to charitable activities regarding situations related to supervision and management;
(4) Inquire into charitable organizations' financial accounts, with the approval of the people's governments at the same level;
(5) Other measures provided for by laws and administrative regulations.
第九十四条 县级以上人民政府民政部门对慈善组织、有关单位和个人进行检查或者调查时，检查人员或者调查人员不得少于二人，并应当出示合法证件和检查、调查通知书。
Article 94: Where civil affairs department of people's governments at the county level or above conduct inspections or investigations of charitable organizations, relevant work units or individuals, there shall be no fewer than two inspectors or investigators, and they shall present legitimate documents and inspection or investigation notices.
第九十五条 县级以上人民政府民政部门应当建立慈善组织及其负责人信用记录制度，并向社会公布。
民政部门应当建立慈善组织评估制度，鼓励和支持第三方机构对慈善组织进行评估，并向社会公布评估结果。
Article 95: The civil affairs departments of people's governments at the county level and above shall establish credit record systems for charitable organizations and their responsible persons, and shall make these public.
Civil affairs departments shall establish a system for the assessment of charitable organizations, encourage and support third-party organizations to make assessments of charitable organizations, and publicly publish assessment results.
第九十六条 慈善行业组织应当建立健全行业规范，加强行业自律。
Article 96: Charity industry organizations shall establish and perfect industry standards and strengthen industry self-regulation.
第九十七条 任何单位和个人发现慈善组织、慈善信托有违法行为的，可以向民政部门、其他有关部门或者慈善行业组织投诉、举报。民政部门、其他有关部门或者慈善行业组织接到投诉、举报后，应当及时调查处理。
国家鼓励公众、媒体对慈善活动进行监督，对假借慈善名义或者假冒慈善组织骗取财产以及慈善组织、慈善信托的违法违规行为予以曝光，发挥舆论和社会监督作用。
Article 97: Any unit and individual who discovers that a charitable organization or a charitable trust has violated the law may make a complaint or report to the civil affairs department, other relevant department or the charity industry organization. Civil affairs departments, other relevant departments or charitable industry organizations shall, upon receipt of a complaint or report, promptly investigate and handle it.
The State encourages the public and the media to exercise supervision over charitable activities, and to expose any obtaining of assets by deception in the name of a charity or by posing as a charitable organization; as well as any violations of the laws and regulations by charitable organizations and trusts; giving full play to public opinion and social supervision.
第十一章 法律责任
第九十八条 慈善组织有下列情形之一的，由民政部门责令限期改正；逾期不改正的，吊销登记证书并予以公告：
（一）未按照慈善宗旨开展活动的；
（二）私分、挪用、截留或者侵占慈善财产的；
（三）接受附加违反法律法规或者违背社会公德条件的捐赠，或者对受益人附加违反法律法规或者违背社会公德的条件的。
Chapter XI: Legal Responsibility
Article 98: Where charitable organizations have any of the following situations, the civil affairs departments will order corrections be made within a stated time; where corrections are not made within the stated time, revoke registration certificates and make a public announcement:
(1) Did not follow the charitable purpose in carrying out charitable activities;
(2) privately divided, embezzled, withheld, or misappropriated charitable assets;
(3) Accepted donations with conditions that violate laws and regulations or are contrary to social morals, or attached conditions for beneficiaries that violate laws and regulations or are contrary to social morals;
第九十九条 慈善组织有下列情形之一的，由民政部门予以警告、责令限期改正；逾期不改正的，责令限期停止活动并进行整改：
（一）违反本法第十四条规定造成慈善财产损失的；
（二）将不得用于投资的财产用于投资的；
（三）擅自改变捐赠财产用途的；
（四）开展慈善活动的年度支出或者管理费用的标准违反本法第六十条规定的；
（五）未依法履行信息公开义务的；
（六）未依法报送年度工作报告、财务会计报告或者报备募捐方案的；
（七）泄露捐赠人、志愿者、受益人个人隐私以及捐赠人、慈善信托的委托人不同意公开的姓名、名称、住所、通讯方式等信息的。
慈善组织违反本法规定泄露国家秘密、商业秘密的，依照有关法律的规定予以处罚。
慈善组织有前两款规定的情形，经依法处理后一年内再出现前款规定的情形，或者有其他情节严重情形的，由民政部门吊销登记证书并予以公告。
Article 99: Where charitable organizations have any of the following situations, the civil affairs departments give a warning and order corrections be made within a stated time; where corrections are not made within the stated time, order activities temporarily suspended for a fixed time and that corrections be made;
(1) Violating Article 14 of this law, causing losses of charitable assets;
(2) Using assets that must not be used for investment for investments;
(3) Changing the use of donated assets of one's own accord;
(4) having standards for annual expenditures for conducting charitable activities or for management costs violating provisions of article 60 of this law;
(5) failing to perform information disclosure obligations in accordance with law;
(6) failing to submit an annual work report or financial accounting report, or fundraising plan;
(7) Revealing private personal information of donors, volunteers or beneficiaries, as well as information such as the names, titles, address, and contact menthod of donors or charitable trust trustees who do not consent to it being disclosed, must not be made public.
Where charitable organizations violate the provisions of this law by revealing State secrets or commercial secrets, punishment is given in accordance with the relevant laws.
Where charitable organizations have situations provided for in the preceding two paragraphs, and within one year of a disposition a situation provided for in the preceding paragraph occurs again, or where there are other serious situations, the civil affairs departments will revoke registration certificates and make a public announcement.
第一百条 慈善组织有本法第九十八条、第九十九条规定的情形，有违法所得的，由民政部门予以没收；对直接负责的主管人员和其他直接责任人员处二万元以上二十万元以下罚款。
Article 100: Where charitable organizations violating articles 98 or 99 of this law have unlawful gains, the civil affairs departments may confiscate them; persons who are directly in charge and other directly responsible personnel are fined between 20,000 and 200,000 yuan.
第一百零一条 开展募捐活动有下列情形之一的，由民政部门予以警告、责令停止募捐活动；对违法募集的财产，责令退还捐赠人；难以退还的，由民政部门予以收缴，转给其他慈善组织用于慈善目的；对有关组织或者个人处二万元以上二十万元以下罚款：
（一）不具有公开募捐资格的组织或者个人开展公开募捐的；
（二）通过虚构事实等方式欺骗、诱导募捐对象实施捐赠的；
（三）向单位或者个人摊派或者变相摊派的；
（四）妨碍公共秩序、企业生产经营或者居民生活的。
广播、电视、报刊以及网络服务提供者、电信运营商未履行本法第二十七条规定的验证义务的，由其主管部门予以警告，责令限期改正；逾期不改正的，予以通报批评。
Article 101: Where the initiation of fundraising activities has any of the following circumstances, the civil affairs departments gives a warning and orders suspension of fundraising activities; unlawfully solicited assets are ordered returned to the donor; where there is difficulty in returning them, the civil affairs departments collect them and transfer them to other charitable organizations for charitable purposes; relevant organizations or individuals are fined between 20,000 and 200,000 yuan:
(1) An organization or individual not eligible to openly fund-raise openly fund-raises;
(2) false information or other means were used to trick or induce fundraising targets into making donations;
(3) Putting quotas or indirect quotas on units or individuals;
(4) Obstructing the public order, business and production, or residents' lives.
Where radio, television, press and network service providers or telecom operators do not perform their verification duties in accordance with Article 27 of this law, the competent departments give them a warning and order corrections be made in a set period of time; where corrections are not made in that time, a notice of criticism is circulated.
第一百零二条 慈善组织不依法向捐赠人开具捐赠票据、不依法向志愿者出具志愿服务记录证明或者不及时主动向捐赠人反馈有关情况的，由民政部门予以警告，责令限期改正；逾期不改正的，责令限期停止活动。
Article 102: Where charitable organizations fail to issue donors with a public welfare donation receipt in accordance with law, fail to issue volunteers a record showing volunteer service in accordance with law or do not promptly and actively give feedback to donors, the civil affairs departments will give a warning and order corrections within a stated time; and where corrections are not made within the stated time, order activities temporarily suspended.
第一百零三条 慈善组织弄虚作假骗取税收优惠的，由税务机关依法查处；情节严重的，由民政部门吊销登记证书并予以公告。
Article 103: Where charitable organizations practice fraud to obtain tax benefits, the taxation organs investigate and make a disposition in accordance with law; where the circumstances are serious, the civil affairs departments revoke registration certificates and make a public announcement.
第一百零四条 慈善组织从事、资助危害国家安全或者社会公共利益活动的，由有关机关依法查处，由民政部门吊销登记证书并予以公告。
Article 104: Where charitable organizations engage in or fund activities that endanger national security or the public interest, the relevant organs investigate and reach a disposition in accordance with law, and the civil affairs departments revoke registration certificates and make a public announcement.
第一百零五条 慈善信托的受托人有下列情形之一的，由民政部门予以警告，责令限期改正；有违法所得的，由民政部门予以没收；对直接负责的主管人员和其他直接责任人员处二万元以上二十万元以下罚款：
（一）将信托财产及其收益用于非慈善目的的；
（二）未按照规定将信托事务处理情况及财务状况向民政部门报告或者向社会公开的。
Article 105: Where trustees of charitable trusts have any of the following situations, the civil affairs departments give a warning and order corrections within a stated time; where there are unlawful gains, the civil affairs departments confiscates; the persons who are directly in charge and other directly responsible personnel are fined between 20,000 and 200,000 yuan:
(1) Using the trust assets and proceeds for non-charitable purposes;
(2) Failing to report on the handling of trust operations and financial positions to the civil affairs departments or to make disclosures to the public.
第一百零六条 慈善服务过程中，因慈善组织或者志愿者过错造成受益人、第三人损害的，慈善组织依法承担赔偿责任；损害是由志愿者故意或者重大过失造成的，慈善组织可以向其追偿。
志愿者在参与慈善服务过程中，因慈善组织过错受到损害的，慈善组织依法承担赔偿责任；损害是由不可抗力造成的，慈善组织应当给予适当补偿。
Article 106: Where in the course of charitable service beneficiaries or third parties suffer harms caused by the negligence of charitable organizations or volunteers, the charitable organizations bear responsibility for compensation in accordance with law; and where the harm is intentionally caused by a volunteer or their gross negligence, the charitable organizations may seek compensation from them.
Where in the course of participating in charitable service volunteers suffer harms caused by the negligence of charitable organizations, the charitable organizations bear responsibility for compensation in accordance with law; and where the harm is caused by force majeure, the charitable organizations shall give appropriate subsidies.
第一百零七条 自然人、法人或者其他组织假借慈善名义或者假冒慈善组织骗取财产的，由公安机关依法查处。
Article 107: Where natural persons, legal persons or other organizations defraud assets falsely in the name of charity or pretending to be charitable organizations, the public security organs investigate and make a disposition in accordance with law;
第一百零八条 县级以上人民政府民政部门和其他有关部门及其工作人员有下列情形之一的，由上级机关或者监察机关责令改正；依法应当给予处分的，由任免机关或者监察机关对直接负责的主管人员和其他直接责任人员给予处分：
（一）未依法履行信息公开义务的；
（二）摊派或者变相摊派捐赠任务，强行指定志愿者、慈善组织提供服务的；
（三）未依法履行监督管理职责的；
（四）违法实施行政强制措施和行政处罚的；
（五）私分、挪用、截留或者侵占慈善财产的；
（六）其他滥用职权、玩忽职守、徇私舞弊的行为。
Article 108: Where civil affairs departments and other relevant departments of people's governments at the county level or above, or their staffs, have any of the following situations, the relevant departments at the level above or the supervisory organ order corrections; where a punishment should be given, the organ for hiring and terminations, or the supervisory organ, gives sanctions to the persons who are directly in charge and other directly responsible personnel:
(1) failure to perform information disclosure obligations in accordance with law;
(2) Giving quotas or indirect quotas for fundraising tasks, forcibly appointing volunteers or charitable organizations to provide sources;
(3) failure to perform oversight and management duties in accordance with law;
(4) Unlawfully implementing administrative compulsory measures or administrative punishments;
(5) privately divided, embezzled, withheld, or misappropriated charitable assets;
(6) Other conduct abusing professional powers, dereliction of duties, or improper conduct for personal gain.
第一百零九条 违反本法规定，构成违反治安管理行为的，由公安机关依法给予治安管理处罚；构成犯罪的，依法追究刑事责任。
Article 109: Where violations of provisions of this law constitute a public security administration violation, the public security organs will give public security administrative sanctions in accordance with law; where a crime is constituted, pursue criminal responsibility in accordance with law.
第十二章 附则
第一百一十条 城乡社区组织、单位可以在本社区、单位内部开展群众性互助互济活动。
Chapter XII: Supplementary provisions
Article 110: Urban and rural community organizations and units can conduct mass mutual assistance and aid activities within their own organizations and units.
第一百一十一条 慈善组织以外的其他组织可以开展力所能及的慈善活动。
Article 111: Organizations other than charitable organizations may carry out charitable organizations within their own power.
第一百一十二条 本法自2016年9月1日起施行。
Article 112: This law shall enter into force on September 1, 2016.