The first order to regulate charity work to identify, in accordance with the provisions of "People's Republic of China Charity Law" (hereinafter referred to as "Charity Law"), the development of this approach.

Foundation "charity law" has been established before the announcement of the second, social groups, social service agencies and other non-profit organizations recognized as charities apply for this approach.

Article above the county level civil affairs departments registered charitable organization identified its foundations, community groups, social service agencies.

Article foundations, community groups, social service organizations apply recognized as charitable organizations, shall meet the following conditions: have the appropriate social organization legal entity registration conditions

(a) apply; | ||
(b) to carry out charitable activities for the purpose, scope of business in line with the provisions of Article III "charity law"; annual expenditure and administrative expenses of the previous year's charity event when the application meets Ministry of Civil Affairs on the charity provisions;

(c) not-for-profit, revenue and operating surplus for charitable purposes all articles of association; property and its fruits are not allocated in the sponsor, donor or members of the organization; charter there are regulations on surplus property transferred to the same or similar purpose other charitable organizations;

(d) sound financial system and a reasonable salary;

(e) legal and administrative other conditions and regulations.

Article one of the following circumstances shall not be recognized as a charitable organization:

(a) laws, regulations and national policies can not serve as head of the charity's circumstances;

(ii) two years prior to the application of administrative punishment; be included in the civil affairs departments

(iii) application of the exception list;

(d) other violations laws, regulations and national policy actions.

Article apply recognized as charitable organizations, social organizations shall be approved by members (representatives) of the General Assembly vote, foundations, social service agencies shall be subject to a vote by the Council; the business unit in charge, shall be subject to further business authorities agree.

Article VII application finds charity foundations, shall submit the following materials to the civil authorities:

(1) an application;

(b) Subject to this section Measures 24 of these regulations and the absence of the circumstances listed in Article written undertaking;

(c) the meeting formed in accordance with the provisions of Article 6 of the minutes of the meeting.

Apply for social groups identified as charitable organizations, social service agencies, in addition to the material in the preceding paragraph shall also submit the following materials to the civil authorities:

(a) on grounds of the application, charitable the previous annual financial audit report

(ii) by certified public accountants, including charitable activities annual expenditures and management costs of the special audit; explain the purpose, to carry out charitable activities and other conditions.

Have a business unit in charge shall also be submitted to the competent business units agreed documents.

Article VIII of the civil affairs department since the receipt of all valid material should be reviewed in accordance with law.

Complex situation, the civil affairs departments can listen to or consultation with the relevant observations by demonstrating, hearings, etc., can also be field trips to the organization as needed. Make a decision within 20 days from the date

IX civil affairs department shall accept the application. Meet the charitable organization conditions to be identified to the public notice; charity does not meet the conditions, will not be identified and an explanation in writing.

Article X identified as charity foundations, community groups, social service agencies, renewal of registration certificate by the civil affairs departments, charitable organizations indicated properties.

Charity tax laws and regulations in line with the conditions, tax benefits in accordance with the tax law.

Article XI foundations, community groups, social service agencies in the application of fraud, revoked charities recognized by the civil affairs department, the person directly responsible for the organization and incorporate credit history, and to the public.

For issuing false audit report of certified public accountants and accounting firms owned by civil affairs departments informed the authorities.

Article 12 These Measures shall be interpreted by the Ministry of Civil Affairs.

Article 13 The implementation since September 1, 2016.