| 中华人民共和国慈善法（草案） | Charity Law of the People's Republic of China (Draft) |
第一章 总 则 | Chapter I: General Provisions |
| 第一条 为了发展慈善事业，弘扬慈善文化，规范慈善行为，保护慈善组织、捐赠人、志愿者、受益人等合法权益，促进社会进步，制定本法。 | 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 those such as charitable organizations, their donors, volunteers, and beneficiaries; and to promote social progress. |
| 第二条 自然人、法人或者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 or 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、法人或者其他组织以捐赠财产或者提供志愿服务等方式，自愿开展的下列非营利活动： | 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 or other organizations through means such as donating property or providing volunteer services: |
| （一）扶贫济困、扶助老幼病残等困难群体； | (1) poverty relief and helping the elderly, young, disabled or other disadvantaged groups; |
| （二）救助自然灾害等突发事件造成的损害； | (2) relief from damage caused by natural disasters and other emergencies; |
| （三）促进教育、科学、文化、卫生、体育等事业的发展； | (3) promotion of the development of areas such as education, science, culture, health, and sports; |
| （四）防治污染和其他公害，保护和改善环境； | (4) prevention and control of pollution and other public harms, and protection and improvement of the environment; |
| （五）符合社会公共利益的其他活动。 | (5) other activities consistent with the societal public interest. |
| 第四条 自然人、法人或者其他组织开展慈善活动，应当遵循合法、自愿、诚信、非营利的原则，不得违背社会公德，不得损害社会公共利益和他人合法权益。 | Article 4: Natural persons, legal persons, or other organizations carrying out charitable activities shall follow the principles of lawfulness, voluntariness, integrity, and non-compensation; and must not violate social morals, and must not harm 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、法人或者其他组织依法开展慈善活动。 | Article 5: The State encourages and supports natural persons, legal persons, or other organization conducting charitable activities according to 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慈善工作。 | Article 6: The civil affairs department under the State Council oversees charity work nationwide; civil affairs departments of the people's governments at or above the county level oversee the charity work within their respective administrative jurisdictions. |
| 县级以上人民政府有关部门依法按照各自职责做好相关慈善工作。 | The relevant departments of people's governments at the county level or above do work on charities well in accordance with their own duties. |
| 第七条 每年3月5日为“中华慈善日”。 | Article 7: March 5 of every year is"China Charity Day". |
第二章 慈善组织 | Chapter II: Charitable Organizations |
| 第八条 本法所称慈善组织，是指依法登记，以开展慈善活动为宗旨的非营利组织。 | Article 8: "Charitable organizations" as used in this Law refers to lawfully registered non-profit organizations whose main purpose is carrying out charitable activities. |
| 第九条 慈善组织应当符合下列条件： | Article 9: Charitable organizations shall comply with the following requirements: |
| （一）以开展慈善活动为宗旨； | (1) Have carrying out charitable activities as their main purpose; |
| （二）不以营利为目的； | (2) Not have a profit-making motive; |
| （三）有自己的名称和住所； | (3) Have their own name and location; |
| （四）有组织章程； | (4) Have an organizational charter; |
| （五）有必要的财产； | (5) Have necessary assets; |
| （六）有符合条件的组织机构和负责人； | (6) Have institutional framework and responsible parties meeting requirements; |
| （七）法律、行政法规规定的其他条件。 | (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。 符合本法规定条件的，民政部门应当自受理申请之日起三十日内作出准予登记的决定；不符合本法规定条件的，不予登记，并书面说明理由。 | Article 10: Establishment of charitable organizations shall be by application for registration to the civil affairs department of a people's government at the county level or above. Where the requirements provided by this law are met, civil affairs departments shall issue a decision to authorize registration within 30 days of receiving the application; where the requirements of this law are not met, registration is not provided and the reason is explained in writing. |
| 已经设立的社会组织，符合慈善组织条件的，可以向原登记的民政部门申请变更登记为慈善组织，民政部门应当自受理申请之日起二十日内作出准予变更登记的决定。 | Already established social organizations that meet the requirements for charitable organizations may apply to the civil affairs department that they registered with to modify the registration to that of a charitable organizations, and the civil affairs department shall make a decision on modification of the registration within 20 days of accepting the application. |
| 第十一条 慈善组织可以采取基金会、社会团体、社会服务机构等社会组织形式。 | Article 11: Charitable organizations may adopt models of social organization such as foundations, social groups (社会团体), or social service organizations. |
| 第十二条 慈善组织的章程，应当载明下列事项： | Article 12: Charitable organizations' charters shall contain the following: |
| （一）名称和住所； | (1) Name and domicile; |
| （二）组织形式； | (2) Organizational model; |
| （三）设立宗旨及业务范围； | (3) the purpose of establishment and scope of operations; |
| （四）财产来源及构成； | (4) Asset sources and composition; |
| （五）决策、执行机构的组成及职责； | (5) the composition and duties of the decision-making and implementation bodies; |
| （六）内部监督机制； | (6) internal oversight mechanisms; |
| （七）财产管理使用制度； | (7) asset management and utilization systems; |
| （八）项目管理制度； | (8) project management systems; |
| （九）终止条件及终止后财产的处理； | (9) conditions for termination and disposition of assets after termination; |
| （十）其他重要事项。 | (10) other important matters. |
| 第十三条 慈善组织应当根据法律、行政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。 | Article 13: Charitable organizations shall follow laws and administrative regulations and their charter to establish sound internal governance structures, and clarify responsibility and powers for areas such as major decisions, implementation and supervision. |
| 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监督管理。 | 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. |
| 第十四条 慈善组织的财产包括: | Article 14: The assets of charitable organizations include: |
| （一）创始财产； | (1) Start-up assets; |
| （二）捐赠财产； | (2) Donations; |
| （三）其他合法财产。 | (3) Other lawful assets. |
| 第十五条 慈善组织的财产只能根据章程或者捐赠协议的规定用于慈善目的，不得在发起人、捐赠人以及慈善组织成员中分配。 | Article 15: The assets of charitable organizations may only be used for charitable purposes in accordance with a charter or the contribution agreement, and must not be distributed to the founders, donors or members of the charitable organizations. |
| 任何组织和个人不得私分、挪用或者侵占慈善财产。 | Charitable assets must not be privately divided, embezzled or misappropriated by any organization or individual. |
| 第十六条 慈善组织对募集的财产，应当登记造册，妥善管理，专款专用。 | Article 16: Charitable organizations shall create records for registration and conduct proper management of raised assets, and shall earmark funds for specified purposes,. |
| 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，所得收入扣除成本等必要费用后，应当全部用于约定的捐赠目的。 | Donors' donated materials that are not easy to store, transport or are difficult to use for charitable purposes, may be auction or sold in accordance with the law by the charity organizations, and the proceeds after deducting costs and other necessary expenses, shall be used exclusively for the purpose of the donation agreement . |
| 第十七条 慈善组织应当按照章程规定的慈善宗旨开展慈善活动。 | Article 17: Charitable organizations shall carry out charitable activities in accordance with charitable purpose set forth in the charter. |
| 慈善组织开展慈善活动支出的比例以及管理成本的标准，捐赠协议有约定的，按照其约定；捐赠协议未约定的，依照国务院民政部门的有关规定。 | Where donation agreements stipulate the proportion of expenditures that charitable organizations will spend on charitable activities as well as standards for management costs, follow those stipulations; where there are no stipulations in the donation agreement, follow the relevant provisions of the department of civil affairs under the state council. |
| 第十八条 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。 投资方案应当经决策机构组成人员三分之二以上同意，但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。 | Article 18: Charitable organizations shall follow the principles of lawfulness, safety and effectiveness in order acting to preserve property values and appreciate current investments. Investment programs shall be agreed to by two-thirds or more of the members of the decision-making body, but assets given under government funding or a donation agreement that stipulates it must not be in must not be used for investment, must not be used for investment. |
| 第十九条 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，损害慈善组织利益和社会公共利益。 | Article 19: The founders, major donors and managers of charitable organizations must not use their association to harm the interests of charitable organizations or the public interest. |
| 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，不得参与该交易行为的决策，有关交易情况必须向社会公开。 | The founders, major donors and managers who partake in transactions with the charitable organization must not participate in the decision process about these transactions and conditions related to the transactions must be made public. |
| 第二十条 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条件的赠与。 | Article 20: Charitable organizations must not engage in or fund activities that endanger national security or social public interests, and must not accept gifts that have conditions attached which violate laws and regulations. |
| 第二十一条 慈善组织的高级管理人员应当遵守宪法、法律和社会公德；有下列情形之一的，不得担任慈善组织高级管理人员： | Article 21: Higher level management of a charitable organization shall abide by the Constitution, the laws and social morality [社会公德]; a person may not hold a higher level management position in a charitable organization in any of the following circumstances: |
| （一）无民事行为能力或者限制民事行为能力； | (1) where they lack or have limited civil capacity; |
| （二）被判处刑罚，刑罚执行完毕未逾五年； | (2) Where they have been convicted of a crime, and 5 years have not yet elapsed since the conclusion of his or her criminal sentence; |
| （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； | (3) Where she or he has 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; |
| （四）法律、行政法规规定的其他情形。 | (4) Other situations provided for by law or administrative regulations. |
| 第二十二条 慈善组织有下列情形之一的，应当终止： | Article 22: Charitable organizations shall be terminated in any of the following circumstances: |
| （一）因分立、合并需要终止； | (1) where termination is required due to division or merger; |
| （二）发生章程规定的终止条件； | (2) Conditions for termination provided for in the charter manifest; |
| （三）连续三年未从事慈善活动； | (3) Have not engaged in charitable activities for three consecutive years; |
| （四）依法被撤销登记或者吊销登记证书； | (4) have been deregistered or the registration certificate revoked in accordance with law. |
| （五）法律、行政法规规定应当终止的其他情形。 | (5) other circumstances where laws or administrative regulations provide they shall be terminated. |
| 慈善组织终止的，应当办理注销登记。 | Where charitable organizations are terminated, cancellation of registration shall be effected. |
| 第二十三条 慈善组织终止，应当进行清算。 | Article 23: A liquidation shall be conducted of terminated charitable organizations. |
| 慈善组织决策机构应当在民政部门公告其业务活动终止后三十日内成立清算组进行清算。 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。 | The decision-making body of a charitable organization shall establish a liquidation team to conduct liquidation 30 days after the civil affairs department announces the termination of its services and activities. 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. |
| 清算后的剩余财产，由民政部门主持转赠给宗旨相同或者相近的慈善组织，并向社会公告。 | After liquidation, as presided over by civil affairs departments, the residual assets are transferred to charitable organizations with the same or similar purposes, which shall be announced to the public. |
| 第二十四条 慈善组织可以依法成立行业组织。 | Article 24: Charitable organizations may establish industry organizations according to law. |
| 慈善行业组织应当反映行业诉求，推动行业交流，加强行业自律，提高慈善行业公信力，促进慈善事业发展。 | Charity industry organizations shall reflect the demands of the industry, push for industry-wide communication, strengthen industry self-regulation, improve the credibility of the industry, and promote the development of charities. |
第三章 慈善募捐 | Chapter III: Charitable Fundraising |
| 第二十五条 本法所称慈善募捐，是指符合条件的慈善组织基于慈善宗旨募集财产的活动。 | Article 25: "Charitable fundraising" as used in this law refers to eligible charitable organizations activities to collect assets based on their charitable purpose. |
| 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非公开募捐。 | Charitable fundraising, includes public fundraising and non-public fundraising aimed at specific targets. |
| 第二十六条 慈善组织自登记之日起可以向特定对象进行非公开募捐。 | Article 26: Charitable organizations may begin conducting non-public fundraising of specified targets from the day on which they are registered. |
| 依法登记满两年、运作规范的慈善组织，可以向原登记的民政部门申请公开募捐资格证书。 民政部门经审查，没有发现其受到本法规定行政处罚的，应当发给公开募捐资格证书。 | Charitable organizations that have been lawfully registered for two years and have regular activities may apply to the civil affairs department at which they registered for a public fundraising certificate. Where upon review, civil affairs departments have not discovered the receipt of any administrative punishments provided for by this Law, they shall issue a public fundraising qualification certificate. |
| 法律、行政法规规定自登记之日起可以公开募捐的慈善组织，由民政部门发给公开募捐资格证书。 | Where charitable organizations are eligible for public fundraising since the day of registration as provided for by laws or administrative regulations, civil affairs departments shall issue public fundraising qualification certificates. |
| 第二十七条 慈善组织开展公开募捐，应当在其登记的民政部门行政管理区域内进行，但捐赠人的捐赠行为不受地域限制。 | Article 27: Charitable organizations carrying out public fundraising shall do so within the administrative region administered by the civil affairs departments with whom they have registered, but there is no geographic limitation on donors' donations. |
| 公开募捐可以采取下列方式： | Public fundraising may adopt the following means: |
| （一）在当地公共场所设置募捐箱； | (1) Set up donation boxes in local public places; |
| （二）在当地举办义演、义赛、义卖、义展、义拍、慈善晚会等； | (2) Hold local charity events such as charity performances, charity competitions, charity exhibitions, charity auctions, and charity galas; |
| （三）通过当地广播、电视、报刊等媒体发布募捐信息； | (3) Publish fundraising information through media such as local radio, television, and press; |
| （四）其他公开募捐方式。 | (4) Other means of public fundraising. |
| 第二十八条 具有公开募捐资格的慈善组织，可以通过互联网开展募捐。 | Article 28: Charitable organizations eligible for public fundraising can conduct fundraising on the Internet. |
| 在省级以上民政部门登记的慈善组织，可以通过其网站或者其他网站开展募捐。 在设区的市和县级民政部门登记的慈善组织，可以在其登记的民政部门建立或者指定的慈善信息平台开展互联网募捐。 | Charitable organization that have registered at civil affairs departments at or above the provincial level can conduct fundraising through the websites of said departments or through other websites. Charitable organizations that have registered at the civil affairs departments of cities with districts or at the county level can conduct Internet fundraising on the charity information platforms designated or established by the civil affairs departments at which they have registered. |
| 第二十九条 慈善组织开展公开募捐，应当制定募捐方案。 募捐方案应当包括募捐目的、起止时间和地域、活动负责人姓名和办公地址、接收捐赠方式、银行账户、受益人、所募款物用途、募捐成本、剩余财产处理方式等。 | Article 29: Charitable organizations to conduct public fundraising shall formulate fundraising plans. Fundraising plans shall 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 methods of disposing of the residual assets. |
| 第三十条 慈善组织开展公开募捐，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 30: Where charitable organizations conduct public fundraising, they shall post information such as the name of the fundraising organization, the public fundraising qualification certificate, the fundraising plan, contact information, and methods of inquiring about fundraising information at the sites of fundraising activities or on the carriers of fundraising activities. |
| 第三十一条 不具有公开募捐资格的组织或者个人，不得采取公开募捐方式开展公开募捐，但可以与有公开募捐资格的慈善组织合作开展公开募捐，募得款物由具有公开募捐资格的慈善组织管理。 | Article 31: Organizations or persons not eligible for public fundraising must not conduct public fundraising. However, they can cooperate with charitable organizations eligible for public fundraising to conduct public fundraising. The funds and materials raised are to be managed by the charitable organizations eligible for public fundraising. |
| 第三十二条 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 32: Radio, television, and press, as well as network service providers and telecom operators, shall verify the registration certificates and the public fundraising qualification certificates of the charitable organizations that utilize their platforms to conduct public fundraising. |
| 第三十三条 城乡社区组织、单位可以在本社区、单位内部开展募捐活动。 | Article 33: Urban and rural community organizations and work units can conduct fundraising activities within their own organizations and work units. |
| 第三十四条 发生重大自然灾害、事故灾难、公共卫生事件或者社会安全事件时，有关人民政府应当建立协调机制，提供需求信息，有序引导开展募捐和救助活动。 | Article 34: When major natural disasters, accidents and disasters, public health incident or social security incidents happen, relevant people's governments shall establish coordination mechanisms to provide demand information and to orderly guide fundraising and rescue operations. |
| 第三十五条 开展募捐活动，不得摊派或者变相摊派，不得妨碍公共秩序、企业生产及人民生活。 | Article 35: When conducting fundraising activities, forcible apportionment or covert forced apportionment [trans. note '摊派' occurs where members of an organization are each compelled to pay a set portion of a donation] is not permitted, and obstructing/hindering public order, industrial production and people's lives is not permitted. |
| 第三十六条 禁止任何组织或者个人假冒慈善名义骗取财产。 | Article 36: It is prohibited for any organization or individual to defraud assets in the name of false charity. |
第四章 慈善捐赠 | Chapter IV: Charitable Donations |
| 第三十七条 本法所称慈善捐赠，是指自然人、法人或者其他组织基于慈善目的，自愿、无偿赠与财产的活动。 | Article 37:"Charitable donations" as used in this Law refers to the activities of voluntary or gratis donations of assets by natural persons, legal persons, and other organization based on charitable purposes. |
| 第三十八条 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 38: Donors can donate through charitable organizations and can also donate directly to beneficiaries. |
| 捐赠人捐赠的财产应当是其有权处分的合法财产。 慈善捐赠财产包括资金、实物、有价证券、股权、知识产权收益等有形或者无形财产。 | Assets donated by donors shall be lawful assets for which they have the right to dispose of. Charitable donations of property, include tangible and intangible assets such as funds, physical goods, marketable securities, equities, and including intellectual property income. |
| 第三十九条 捐赠人捐赠的实物应当具有使用价值，符合安全、卫生等标准。 | Article 39:The material objects donated by donors shall have value in use, and shall comply with safety, health and other requirements. |
| 捐赠人捐赠本企业产品的，应当提供产品合格证书或者质量检验证书。 | Where the donor donates a product of its own enterprise, it shall provide a certificate of product approval or product quality inspection certificate. |
| 第四十条 自然人、法人或者其他组织开展演出、比赛、销售、拍卖等经营性活动，承诺将全部或者部分所得捐赠用于慈善的，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实施捐赠，并将捐赠结果向社会公开。 | Article 40: Where natural persons, legal persons or other organizations, in the course of conducting a business activity such as show, a competition, a sale or an auction etc., undertake to give part or all of the proceeds to charity, 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 gift pursuant to that donor agreement, and shall disclose the outcome of the donation publicly. |
| 第四十一条 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）制的公益事业捐赠票据。 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，慈善组织应当做好相关记录。 | Article 41: Charitable organizations accepting donations shall issue to the donors public welfare donation receipts uniformly printed by or under the supervision of treasury 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 the donors are anonymous or decline to accept the donations receipts, charitable organization shall keep relevant records. |
| 第四十二条 慈善组织接受数额较大的捐赠，应当与捐赠人签订书面捐赠协议，但捐赠人表示不签订的除外。 | Article 42: Where a charitable organization receives a comparatively large donation, it shall sign a written donor agreement with the donor, except where donors state that they won't sign. |
| 慈善组织接受数额较小的捐赠，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。 | Where a charitable organization receives a comparatively small donation, and the donor requests a written donor agreement, the charitable organization shall enter into a written agreement with the donor. |
| 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。 | Written donor agreements include: the names of the donor and the charitable organization, the type of asset being donated, the volume, the quality, its application, and the time of delivery, etc. |
| 第四十三条 捐赠人与慈善组织约定捐赠财产的用途和受益人时，不得违背慈善宗旨指定其利害关系人作为受益人。 | Article 43: When agreeing on the purposes and the beneficiaries of donated assets, donors and charitable organizations shall not appoint interested parties as beneficiaries in contrary to charity purposes. |
| 任何组织和个人不得利用慈善捐赠，宣传烟草制品及其生产者、销售者等法律法规禁止宣传的事项。 | Organizations and individuals must not use charitable donations to publicize tobacco products or the manufacturers or vendors thereof, or other matters prohibited from being publicized by laws and regulations. |
| 第四十四条 捐赠人应当履行捐赠义务。 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，可以依法向人民法院申请支付令或者起诉： | Article 44: Donors shall fulfill their obligations to donate. 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 or 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 orders of payment or sue: |
| （一）捐赠财产用于本法第三条第一项、第二项规定的慈善活动，并订立书面捐赠协议； | (1) Donated assets are used in the charitable activities stipulated by Items 1 and 2 of Article 3 of this Law, and a written donor agreement is made; |
| （二）捐赠人通过广播、电视、报刊、互联网等方式公开承诺捐赠。 | (2) Donors have publicly promised to donate through radio, television, press, the Internet, and other means. |
| 捐赠人订立书面捐赠协议或者公开承诺捐赠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，可以不再履行捐赠义务。 | Where the financial situation of a donor considerably deteriorates after the donor has entered into a written donor agreement or has publicly promised to donate, so as to gravely affect its production or management or his/her family life, the donor is released from fulfilling the duty to donate. |
| 第四十五条 捐赠人有权查询、复制其捐赠财产管理使用的有关资料；捐赠财产价值较大的，慈善组织应当及时主动向捐赠人反馈有关情况。 | Article 45:A donor has the right to inquire about or make copies of relevant data on the management and the use of his donated assets; where the the value of donated assets is comparatively high, the charitable organization shall proactively give feedbacks to the donor on relevant situations. |
| 慈善组织违反捐赠协议等方式约定的用途，滥用捐赠财产的，捐赠人有权要求其改正；拒不改正的，捐赠人可以向人民法院起诉。 | Where charitable organizations abuse the donated assets in violation of the purposes agreed upon in donor agreements or by other means, the donors have the right to demand rectification; where rectification is refused, the donors can sue in the people's courts. |
第五章 慈善信托 | Chapter V: Charitable Trusts |
| 第四十六条 慈善信托是委托人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。 | Article 46:Charitable trusts are conduct by which the trustors lawfully entrust a trustee with their assets, and the trustees carries out management and distribution in the trustees' own name according to the wishes of the trustor, to initiate charitable activities. |
| 第四十七条 设立慈善信托、确定受托人，应当采取书面形式。 信托文件要求备案的，受托人应当将信托文件向县级以上人民政府民政部门备案。 | Article 47:The establishment of a charitable trust and the designation of the trustee, shall be done in writing. Where the trust deed needs to be filed, the trustee shall file it with the department of civil affairs of the people's government at the county level or above. |
| 第四十八条 慈善信托的受托人可以是委托人信赖的慈善组织或者金融机构，也可以是具有完全民事行为能力的自然人。 | Article 48: The trustee of a charitable trust may be a charitable organization or a financial institution which the trustor has confidence in, or may also be a natural person having full civil capacity. |
| 第四十九条 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。 | Article 49: Trustees, in managing or handling the assets of the trust, shall perform their duties in accordance with the charity's purposes, with dedication to duty , integrity in performance and prudent management. |
| 受托人应当根据信托文件和委托人的要求，及时报告信托事务处理情况、信托财产管理使用情况。 在民政部门备案的慈善信托受托人，应当每年至少一次将信托事务处理情况及财务状况向该民政部门报告，并向社会公开。 | The trustee shall promptly report on the status of the handling of the affairs of the trust, and the status of the management and use of trust assets according to the requirements of the trust deed and the trustor. For trustees of charitable trusts recorded with the department of civil affairs, the status of the handling of the affairs of the trust and state of financial affairs shall be reported to that civil affairs department at least once per year, and shall be made public. |
| 第五十条 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。 | Article 50: Where trustees violate the obligations of the trust or have difficulty performing their duties, the trustor may change the trustee. |
| 第五十一条 慈善信托根据需要可以由信托文件规定设信托监察人。 受托人以及其他信托事务执行人不得兼任信托监察人。 | Article 51: Charitable trusts may, as needed, establish a trust supervisor by providing for this under the trust deed. The trustee and [any] other persons carrying out matters under the trust are not permitted to serve as the trust supervisor at the same time. |
| 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，应当向委托人提出，并有权以自己的名义提起诉讼。 | The trust supervisor supervises the actions of the trustee, safeguarding the rights and interests of the trustor/settlor and the beneficiary according to law. Where trust supervisors discover that trustees have violated their obligations under the trust or are having difficulty performing their duties, they shall submit it to the trustor and also have the right to bring a lawsuit in their own name. |
| 第五十二条 慈善信托的受益人按照信托文件确定。 | Article 52: Beneficiaries of charitable trusts are determined according to trust documents. |
| 第五十三条 慈善信托财产及其收益，不得用于非慈善目的。 | Article 53:The assets and the proceeds thereof of charitable trusts shall not be used for non-charitable purposes. |
| 第五十四条 受托人和信托监察人的报酬以及履行职责所需费用，按照信托文件规定从信托财产中支出，并向社会公开。 | Article 54: The remuneration of trustees and the trust supervisors, and expenses required for performance of duties, are to be paid out of the trust assets according to the provisions of the trust deed, and are to be made public. |
| 慈善信托管理成本的具体标准，信托文件未规定的，依照国务院民政部门的有关规定。 | The specific standards for the cost of administering a charitable trust, where not provided for in the trust deed, follow the relevant provisions of the department of civil affairs under the State Council. |
| 第五十五条 在民政部门备案的慈善信托终止的，除信托文件另有规定外，受托人应当于终止事由发生之日起十五日内，将终止事由和终止日期报告该民政部门，并依法进行清算。 | Article 55: In the termination of charitable trusts recorded with the department of civil affairs, except where otherwise provided for under the trust deed, trustees shall,report the cause and date of the termination to the department of civil affairs and shall lawfully settle accounts within 15 days from the date on which the cause of termination of the trust occurs. |
| 第五十六条 慈善信托清算后的剩余财产，信托文件有规定的，按照其规定；信托文件未规定的，应当将剩余财产转赠给宗旨相同或者相近的慈善组织或者其他慈善信托。 | Article 56:With respect to remaining assets left over after the accounts of a charitable trust have been settled, where the trust deed has provisions follow its provisions; if the trust deed does not has provisions, then the remaining assets shall be given to a charitable organization or other charitable trust with the same or similar charitable purpose. |
第六章 慈善服务 | Chapter VI: Charitable Services |
| 第五十七条 本法所称慈善服务，是指慈善组织以及其他组织或者个人基于慈善目的，向他人或者社会提供的非营利服务。 | Article 57:"Charitable services" as used in this Law refer to the non-profit services provided to others or to the society by charitable organizations and other organization or individuals based on charitable purposes. |
| 第五十八条 慈善组织开展慈善服务，可以自己提供，也可以委托有服务专长的其他组织或者招募志愿者提供。 | Article 58: Charitable services carried out by charitable organizations may be provided themselves, or may also be entrusted to another organization with service expertise, or may recruit volunteers to provide them. |
| 第五十九条 慈善组织开展慈善服务，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。 确需变更募捐方案或者捐赠协议约定使用捐赠财产等事项的，应当征得捐赠人同意。 | Article 59: Charitable services provided by charitable organizations shall be in accordance with the provisions of laws, regulations and the charter, and shall follow the fundraising plan or donation agreement in utilizing donated assets. Where it is truly necessary to modify items such as agreements on use of donated assets in the fundraising plan or donation agreement, the consent of the donor shall be obtained. |
| 第六十条 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。 | Article 60: Charitable organizations shall reasonably design charitable projects, optimize their course of implementation, minimize operational costs, and raise the efficiency of using charitable assets. |
| 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。 | Charitable organizations shall establish project management systems, and conduct follow up supervision of projects' implementation. |
| 第六十一条 慈善组织确定慈善服务受益人，应当坚持公开、公平、公正的原则，不得违背慈善宗旨指定慈善组织管理人员的近亲属作为受益人。 | Article 61: Charitable organizations determination of beneficiaries shall adhere to the principles of openness, fairness and justness; and must not violate the charitable purpose by designating relatives of the charitable organization's managers as beneficiaries. |
| 第六十二条 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，约定资助财产用途、数额、服务内容、方式等。 | Article 62: Charitable organizations may sign agreements with beneficiaries as needed, clarifying the rights and obligations of both sides, stipulating the use and amount of funding, the content and method of services, and so forth. |
| 受益人未按照协议使用资助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；拒不改正的，慈善组织有权解除协议。 | Where beneficiaries do not follow the agreement in using funding assets, or otherwise seriously violate the agreement, the charitable organization has the right to request they make corrections; where they refuse to make corrections, the charitable organization has the right to end the agreement. |
| 第六十三条 开展慈善服务，应当尊重受益人的人格尊严，不得侵害受益人的隐私。 | Article 63: The implementation of charitable services shall respect the individual dignity of beneficiaries and must not encroach on beneficiaries' privacy. |
| 第六十四条 开展医疗康复、照料护理、教育培训、社会工作等具有专门技能的慈善服务，应当执行国家或者行业协会制定的标准和规程。 | Article 64: The implementation of charitable services that have specialized skills, such as medical rehabilitation, care-giving and nursing, education and training, or social work; shall carry out the standards and regulations formulated by the state or industry associations. |
| 第六十五条 慈善组织可以招募志愿者参与慈善服务。 招募志愿者，应当公示与慈善服务有关全部信息，告知志愿服务过程中可能发生的风险。 | Article 65: Charitable organizations may recruit volunteers to participate in charitable services. Recruitment of volunteers shall publicly announce all information related to the charitable service, and inform volunteers of risks that might occur in the course of volunteer service. |
| 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，约定志愿服务的内容、方式和时间等。 | Charitable organizations may sign agreements with volunteers as needed, clarifying the rights and obligations of both parties, stipulating the content, method, and time of volunteer service. |
| 第六十六条 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 66: 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. |
| 第六十七条 慈善组织应当安排志愿者从事与其年龄、文化程度、技能和身体状况相适应的慈善服务，并根据需要开展相关培训。 | Article 67: Charitable organizations shall arrange for volunteers to engage in charitable service appropriate to their age, education level, skills and physical condition; and carry out related training as needed. |
| 第六十八条 志愿者接受慈善组织安排参与慈善服务的，应当服从慈善组织管理，接受必要的培训。 | Article 68: Volunteers accepting charitable organizations' arrangements to participate in charitable services shall abide by the charitable organizations' management and accept necessary training. |
| 第六十九条 慈善组织应当为志愿者开展慈善服务提供必要条件，保障志愿者的合法权益。 | Article 69: Charitable organizations shall provide volunteers with necessary capacity to carry out the charitable services, and safeguard volunteers' lawful rights and interests. |
| 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。 | 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. |
| 第七十条 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 70: 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. |
| 第七十一条 县级以上人民政府民政等有关部门应当建立协调机制，提供需求信息和便利条件，引导和支持慈善组织以及其他组织或者个人有序开展慈善服务。 | Article 71: People's governments at the county level or above and relevant departments shall establish coordination mechanisms providing necessary information and convenience, guiding and supporting the charitable organizations and other organizations and individuals to orderly carry out charitable services. |
第七章 信息公开 | Chapter VII: Information Disclosure |
| 第七十二条 慈善组织以及有关部门应当依法履行信息公开义务。 慈善信息公开应当真实、完整、及时，不得有虚假记载和误导性陈述。 | Article 72:Charitable organizations and relevant departments shall carry out the duty of information disclosure according to law. Charity information disclosure shall be authentic, complete, and timely, and shall not contain false records and misleading statements. |
| 第七十三条 县级以上人民政府建立健全慈善信息统计和发布制度。 | Article 73: People's governments at the county level or above establish and improve systems for gathering and releasing charity information. |
| 国务院民政部门应当建立统一的慈善信息系统。 县级以上人民政府民政部门应当建立或者指定慈善信息平台，及时向社会公开慈善信息，并免费提供慈善信息发布服务。 | The civil affairs department of the State Council shall establish a unified charity information system. The civil affairs departments of the people's governments at or above the county level shall establish or designate charity information platforms, timely release charity information to the public, and provide charity information release services for free. |
| 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。 | 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. |
| 第七十四条 县级以上人民政府民政等有关部门应当及时向社会公开下列慈善信息： | Article 74: The civil affairs departments and other relevant departments of the people's governments at or above the county level shall timely disclose to the public the following charity information: |
| （一）慈善组织登记事项； | (1) the registration of charitable organizations; |
| （二）慈善信托备案事项； | (2) charitable trusts filing matters; |
| （三）具有公开募捐资格的慈善组织名单； | (3) the list of charitable organizations with public fundraising credentials; |
| （四）具有公益性捐赠税前扣除资格的慈善组织名单； | (4) the list of charitable organizations qualified to tax deductions for public interest donations; |
| （五）对慈善活动的税收优惠、资助补贴等促进措施； | (5) Measures for promoting charitable activities such as preferential tax treatment and funding subsidies; |
| （六）向慈善组织购买服务的信息； | (6) Information on purchasing of services from charitable organizations; |
| （七）对慈善组织、慈善信托开展检查、评估的结果； | (7) Outcomes of investigations into charitable organizations and charitable trusts; |
| （八）对慈善组织或者其他组织和个人表彰、处罚结果； | (8) The outcome of commendations and punishments of charitable organizations, other organizations and individuals; |
| （九）法律、法规规定应当公开的其他信息。 | (9) Other information that laws and regulations provide shall be disclosed. |
| 第七十五条 慈善组织应当每年向社会公开下列信息： | Article 75: Charitable organizations shall annually disclose to the public the following information: |
| （一）组织章程、统一社会信用代码、登记证书号码等登记信息； | (1) The organization charter, and registration information such as the unified social credit code and the number of the registration certificate; |
| （二）决策、执行、监督机构成员信息； | (2) Information on the members of their decision-making, implementation, and supervision bodies; |
| （三）年度工作报告，包括经审计的财务会计报告、年度开展募捐以及接受捐赠情况、开展慈善项目情况； | (3) Annual work report, including audited financial accounting report, annual situations of conducting fundraisings, accepting donations, and the situations of carrying out charity programs. |
| （四）国务院民政部门要求公开的其他信息。 | (4) Other information required to be disclosed by the civil affairs department of the State Council. |
| 上述信息有重大变更的，慈善组织应当及时向社会公开。 | Where they are major changes to the information abovementioned, charitable organization shall timely disclose them to the public. |
| 第七十六条 慈善组织应当及时公开向社会公众募捐情况和慈善项目运作情况。 | Article 76: Charitable organizations shall promptly disclose the circumstances of fundraising from the public and of charitable projects' operations. |
| 公开募捐周期大于六个月的，至少每三个月公开一次募捐的具体情况，公开募捐活动结束后三个月内应当全面公开募捐情况。 | Where the period of public fundraising is greater than 6 months, the specific circumstances of the fundraising should be disclosed at least once every 3 months; after the public fund raising activity concludes, the overall circumstances of the public fundraising shall be disclosed within 3 months. |
| 慈善项目运作周期大于六个月的，至少每三个月公开一次项目运作的具体情况，项目结束后三个月内应当全面公开项目运作情况和募得款物使用情况。 | Where charitable projects' operations period exceed 6 months, the specific circumstances of project operations should be reported at least once every 3 months, and after the project operations have concluded, the overall circumstances of operations and of collected funds and property shall be disclosed within 3 months. |
| 第七十七条 慈善组织向特定对象募捐的，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 77: Where charitable organizations fundraise from specified targets, they shall promptly inform donors of the fundraising circumstances, and the circumstances of the management and use of donated funds and property. |
| 第七十八条 慈善组织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 78: Charitable organizations shall inform beneficiaries of information such their funding standards, work process and work regulations. |
| 第七十九条 城乡社区组织、单位在内部开展慈善募捐，应当在本社区、单位内部及时公开款物募集和使用情况。 | Article 79: Where urban and rural community organizations or work units conduct internal charitable fundraisings, the raised funds and materials and the situations of usage shall be timely made public inside their own communities or work units. |
| 第八十条 涉及国家秘密、个人隐私、商业秘密的信息以及法律、行政法规规定不予公开的其他信息，不得公开。 | Article 80: Information related to state secrets, personal privacy, or business secrets and other information not to be made public as stipulated by laws and administrative regulations must not be made public. |
| 捐赠人或者受益人不同意公开自己的姓名、名称、住所等信息的，不得公开。 | Where donors or beneficiaries do not consent to disclosure of their names, titles, address or other information, it must not be disclosed. |
第八章 促进措施 | Chapter VIII: Promotion Measures |
| 第八十一条 县级以上人民政府应当根据本法和当地经济社会发展情况，制定促进慈善事业发展规划、政策和措施。 | Article 81:The people's governments at or above the county level shall, in accordance with this Law and local economic and social development statuses, formulate plans, policies and measures to promote of the development of charities. |
| 县级以上人民政府及其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。 | People's government at or above the county level and the relevant departments thereof 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. |
| 第八十二条 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 82: 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. |
| 第八十三条 慈善组织及其取得的收入依法享受税收优惠。 | Article 83: Charitable organizations and the income thereof enjoy tax benefits according to law. |
| 第八十四条 自然人、法人或者其他组织捐赠财产用于慈善活动的，依法享受税收优惠。 | Article 84: Where natural persons, legal persons or other organizations donate assets for use in charitable activities, they receive tax benefits in accordance with law. |
| 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。 | Overseas donations to be used for charitable activities are lawfully entitled to a reduction or exemption from import duties and also from import VAT. |
| 第八十五条 受益人接受慈善捐赠或者慈善服务，依法享受税收优惠。 | Article 85: Where beneficiaries accept charitable donations or charitable services, they are entitled to tax benefits according to law. |
| 第八十六条 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 86: Where charitable organizations, donors, or beneficiaries enjoy tax benefits in accordance with law, relevant departments shall promptly handle the relevant procedures. |
| 第八十七条 捐赠人向慈善组织捐赠实物、有价证券、股权或者知识产权的，依法免征权利转让的相关行政事业性费用。 | Article 87: Where donors donate physical objects, securities, equity, or intellectual property to charitably organizations, administrative fees related to transferring rights are waived in accordance with law. |
| 第八十八条 慈善组织开展扶贫、济困、助残、养老、救孤需要慈善服务设施用地的，可以依法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 88: Where charitable organizations carrying out poverty relief, financial assistance, assistance for the disabled, eldercare, or aid for orphans require land for charitable service facilities, they may use state-owned allocated land or rural collective construction land. The use of land for charitable services must not be altered except through legally prescribed procedures. |
| 第八十九条 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、结算等金融服务。 | Article 89: The government 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. |
| 第九十条 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，并依照政府采购有关法律、法规将相关情况向社会公开。 | Article 90: All levels of people's government and their relevant departments may lawfully use methods such as purchasing services to support charitable organizations in providing service to the public, and follow the relevant laws and regulations on government procurement to report this circumstance to the public. |
| 第九十一条 国家采取措施弘扬慈善文化，培育公民慈善意识。 | Article 91: The State is to employ measures to promote a culture of charity and to foster citizens' awareness of charity. |
| 学校等教育机构应当将慈善文化纳入教育教学内容，国家鼓励高等学校设置慈善相关专业学科，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。 | Schools and other educational institutions shall include philanthropic culture in educational content, and the State encourages institutions of higher learning to set up schools specialized curricula in charities, cultivate talent in charitable enterprises, supports institutions of higher learning and research institutions to carry out theoretical research on charities. |
| 广播、电视、报刊、网站等媒体应当积极开展慈善宣传活动，普及慈善知识，传播慈善文化。 | Media such as radio, television, press, and websites shall actively conduct charity publicization activities, popularize charity knowledge, and spread a culture of charity. |
| 第九十二条 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 92: The State encourages enterprises, public institutions, and other organizations to provide venues and other facilitation of charitable activities. |
| 第九十三条 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 93: 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. |
| 第九十四条 国家建立志愿者注册、志愿服务记录和评价制度，鼓励企业事业单位和其他组织对有良好服务记录的志愿者给予优待。 | Article 94: The State establishes volunteer registration, volunteer service recording and evaluation systems, and encourages enterprises, public institutions and other organizations to give preferential treatment to volunteers with good service records. |
| 国家鼓励慈善组织为志愿者购买保险，鼓励保险公司承保。 | The State encourages charitable organizations to purchase insurance for volunteers and encourages insurance companies got provide it. |
| 第九十五条 慈善组织开展慈善活动，对为慈善事业发展做出贡献的自然人，其本人或者家庭遇到困难的，应当予以优先帮助。 | Article 95:Charitable organizations carrying out charitable activities shall give priority assistance to natural persons who have made contributions to the development of charitable enterprises and their families who have encountered harships. |
| 第九十六条 按照国家有关规定建立慈善表彰制度，对慈善事业发展中做出突出贡献的自然人、法人或者其他组织予以表彰。 | Article 96: Following relevant national provisions, establish a commendation system for charities, and give commendations to natural persons, legal persons or other organizations that make outstanding contributions in charitable endeavors. |
第九章 监督管理 | Chapter IX: Supervision and Management |
| 第九十七条 县级以上人民政府民政部门应当依法履行下列职责： | Article 97:Civil affairs departments of people's governments at the county level or above shall perform the following duties: |
| （一）依法制定慈善监督管理规章； | (1) Formulate rules on the supervision and management of charity according to law; |
| （二）对慈善活动进行监督管理； | (2) Supervise and manage charitable activities; |
| （三）对慈善行业组织进行指导和监督； | (3) Guide and supervise charity industry organizations; |
| （四）法律、行政法规规定的其他职责。 | (4) Other duties provided by laws and administrative regulations. |
| 第九十八条 县级以上人民政府民政部门对可能有违法行为的慈善组织，有权采取下列措施： | Article 98: The civil affairs departments of the people's governments at or above the county level have the authority to take the following measures against charitable organizations suspected of unlawful actions: |
| （一）对慈善组织的住所或者慈善活动发生地进行现场检查； | (1) Conduct on-site inspections of charitable organizations' locations or the sites where charitable activities occurred; |
| （二）要求慈善组织作出说明，查阅、复制账簿、电子数据等有关资料，采取录音、录像等手段取得与监督管理有关证据； | (2) Demand that charitable organizations give explanations, access or copy accounting books, electronic data and other relevant data, obtain evidences related to supervision and management through methods such audio and video recording; |
| （三）向有关单位和个人调查与监督管理有关情况； | (3) Conduct investigations with relevant work units and individuals regarding situations related to supervision and management; |
| （四）经县级以上民政部门主要负责人批准，可以查询其银行等金融账户； | (4) Can inquire about [charitable organizations'] bank and other financial accounts, with the approval of the principal responsible persons of the civil affairs departments at or above the county level. |
| （五）法律、行政法规规定的其他措施。 | (5) Other measures provided for by laws and administrative regulations. |
| 第九十九条 民政部门对慈善组织或者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 99: Where civil affairs department conduct inspections or investigations of charitable organizations or relevant units or individuals, there shall be no fewer than two inspectors or investigators, and they shall present lawful documents and inspection or investigation notices. |
| 第一百条 慈善组织应当每年向民政部门报送年度工作报告，包括经审计的财务会计报告、年度开展募捐活动以及接受捐赠情况、开展慈善项目情况。 | Article 100: Each year, a charitable organization shall submit to civil affairs departments its annual work report, including audited financial accounting report, annual situations of conducting fundraisings, accepting donations, and the situations of carrying out charity programs. |
| 第一百零一条 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。 | Article 101: 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. |
| 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。 | Civil affairs departments shall establish evaluation systems for charitable organizations. Third-party institutions are encouraged and supported to conduct evaluations of charitable organizations and to release the evaluation results to the public. |
| 第一百零二条 慈善行业组织应当建立健全行业规范和惩戒规则，对慈善组织、慈善信托进行监督。 | Article 102:Charity industry organizations shall establish sound industry standards and disciplinary rules, and shall exercise supervision over charitable organizations and charitable trusts. |
| 第一百零三条 任何单位或者个人发现慈善组织、慈善信托有违法行为的，可以向民政等有关部门或者慈善行业组织投诉、举报。 民政等有关部门或者慈善行业组织接受投诉、举报后，应当及时调查处理。 | Article 103: Any unit or individual who discovers that a charitable organization or a charitable trust has violated the law may complain about or report it to the civilian affairs etc. relevant department or the charitable industry organization. A civilian affairs etc. relevant department or charitable industry organization shall, upon receipt of a complaint or report, promptly investigate and handle it. |
| 国家鼓励公众、媒体对慈善活动进行监督，对假冒慈善名义骗取财产或者慈善组织、慈善信托违法违规行为予以曝光，发挥舆论和社会监督作用。 | The State encourages the public and the media to exercise supervision over charitable activities, and to expose the obtaining of assets by deception in the name of a false charity or violations of the law and regulations by charitable organizations and trusts, giving full play to public opinion and social supervision. |
第十章 法律责任 | Chapter X: Legal Responsibility |
| 第一百零四条 慈善组织有下列情形之一的，由民政部门予以警告、责令改正，或者限期停止活动；情节严重的，吊销登记证书： | Article 104:Where charitable organizations have any of the following situations, the civil affairs departments give a warning and order corrections or temporarily suspend activities; and where circumstances are serious, revoke registration documents: |
| （一）未按照慈善宗旨和业务范围开展慈善活动； | (1) not carrying out charitable activities in accordance with the charitable purpose and scope of operations; |
| （二）违反信息公开义务或者公开的信息不真实； | (2) violations of information disclosure obligations or disclosing untrue information; |
| （三）未按照规定进行年度报告； | (3) not conducting an annual report in accordance with provisions; |
| （四）泄露捐赠人、志愿者、受益人个人隐私。 | (4) Leaking donors', volunteers', or beneficiaries' private information. |
| 第一百零五条 慈善组织有下列情形之一的，由民政部门予以警告、责令改正，或者限期停止活动；情节严重的，吊销登记证书；有违法所得的，由民政部门予以收缴，转赠给宗旨相同或者相近的慈善组织，并可以对直接负责的主管人员和其他直接责任人员处一万元以上十万元以下罚款；构成犯罪的，依法追究刑事责任： | Article 105: Where charitable organizations have any of the following situations, the civil affairs departments give a warning and order corrections or temporarily suspend activities; and where circumstances are serious, revoke registration documents. Where there are unlawful gains, the civil affairs departments collect them and transfer them to charitable organizations with the same or similar purpose, and may also fine the persons who are directly in charge and other directly responsible personnel between 10,000 and 100,000 yuan; and where a crime is constituted, pursue criminal responsibility in accordance with law: |
| （一）私分、挪用或者侵占慈善财产； | (1) Secretly dividing, embezzling or misappropriating charity assets; |
| （二）违反本法第十九条规定造成慈善财产损失； | (2) Violating article 19 of this law, causing losses of charitable assets; |
| （三）擅自改变捐赠财产用途； | (3) changing the use of donated property of one's own accord; |
| （四）将不得用于投资的财产用于投资； | (4) Using assets that must not be used for investment for investments; |
| （五）接受附加违反法律法规条件的赠与。 | (5) Accepting gifts with attached conditions that violate laws and regulations. |
| 第一百零六条 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，转赠给其他慈善组织用于慈善目的，并可以对有关组织或者个人处一万元以上十万元以下罚款；违反治安管理处罚法的，由公安机关依法予以治安管理处罚： | Article 106: Where the initiation of fundraising activities has any of the following circumstances, the civil affairs departments gives a warning and orders temporary suspension of fundraising activities; unlawfully solicited assets are ordered returned to the donor, and where there is difficulty in returning them, the civil affairs departments collect them and transfer them to charitable organizations with the same or similar charitable purposes and may also fine the persons who are directly in charge and other directly responsible personnel between 10,000 and 100,000 yuan; and where there is a violation of the public security administrative punishments law, the public security organs give public security administrative sanctions in accordance with law: |
| （一）没有公开募捐资格的组织或者个人擅自公开募捐； | (1) an organization or individual not qualified to openly fundraise, openly fund-raises of its own accord; |
| （二）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三十二条规定的验证义务； | (2) Radio, television, newspaper and network service providers or telecom operators did not perform their verification duties in accordance with article 32 of this law; |
| （三）向单位或者个人摊派或者变相摊派； | (3) Putting quotas or indirect quotas on units or individuals; |
| （四）妨碍公共秩序、企业生产或者人民生活。 | (4) Obstructing the public order, business and production, or the people's lives. |
| 第一百零七条 慈善组织不依法向捐赠人出具公益事业捐赠票据、不依法出具志愿服务记录证明或者不依法答复捐赠人对其捐赠财产使用信息查询要求的，由民政部门予以警告，责令改正。 | Article 107:Where charitable organizations fail to issue donors with a public welfare donation receipt in accordance with law, fail to issue a record showing volunteer service in accordance with law or do not respond to donors' inquiries regarding the use of their donated assets, the civil affairs departments give a warning and order corrections. |
| 第一百零八条 慈善组织弄虚作假骗取税收优惠的，由税务部门依法查处，情节严重的，由民政部门依法吊销登记证书；构成犯罪的，依法追究刑事责任。 | Article 108:Where charitable organizations obtain preferential tax treatment through fraud, the taxation departments investigate in accordance with law, and where the circumstances are serious, the civil affairs departments revoke registration certificates; where a crime is constituted, pursue criminal responsibility in accordance with law. |
| 第一百零九条 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，情节严重的，由民政部门依法吊销登记证书；构成犯罪的，依法追究刑事责任。 | Article 109: Where charitable organizations engage in or fund activities that endanger national security or the public interest, the relevant organs investigate in accordance with law, and where the circumstances are serious, the civil affairs departments revoke registration certificates; where a crime is constituted, pursue criminal responsibility in accordance with law. |
| 第一百一十条 慈善信托有下列情形之一的，由民政部门予以警告，责令停止违法行为，有违法所得的，由民政部门予以收缴，转赠给宗旨相同或者相近的慈善组织或者其他慈善信托，并可以对直接负责的主管人员和其他直接责任人员处一万元以上五万元以下罚款： | Article 110: Where charitable trusts have any of the following situations, the civil affairs departments give a warning and order a stop of the unlawful activities; where there are unlawful gains, the civil affairs departments collect them and transfer them to charitable organizations or another charitable trust with the same or similar purpose, and may also fine the persons who are directly in charge and other directly responsible personnel between 10,000 and 50,000 yuan: |
| （一）将信托财产及其收益用于非慈善目的； | (1) the trust property and its proceeds are used for non-charitable purposes; |
| （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未向社会公开。 | (2) Failure to report on the handling of trust operations and financial positions to the civil affairs departments or to make disclosures to the public. |
| 第一百一十一条 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。 | Article 111: 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. |
| 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。 | 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. |
| 第一百一十二条 自然人、法人或者其他组织假冒慈善名义骗取财产的，由公安机关依法查处；构成犯罪的，依法追究刑事责任。 | Article 112:Where natural persons, legal persons or other organizations defraud assets falsely in the name of charity, the public security organs investigate in accordance with law, and where a crime is constituted pursue criminal responsibility in accordance with law. |
| 第一百一十三条 对慈善活动负有监督管理职责的县级以上人民政府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；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依法给予处分；构成犯罪的，依法追究刑事责任： | Article 113: Where relevant departments of people's governments at the county level or above that have responsibility for oversight of charitable activities 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 in accordance with law to the persons who are directly in charge and other directly responsible personnel; where a crime is constituted, pursue criminal responsibility in accordance with law: |
| （一）违反信息公开义务； | (1) Violations of information disclosure obligations; |
| （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； | (2) Giving quotas or indirect quotas for fundraising tasks, forcibly appointing volunteers or charitable organizations to provide sources; |
| （三）不履行监督管理职责； | (3) Not performing oversight and management duties; |
| （四）违法实施行政强制措施和行政处罚； | (4) Unlawfully implementing administrative compulsory measures or administrative punishments; |
| （五）私分、挪用或者侵占慈善财产； | (5) privately dividing, embezzling or misappropriating, charitable property; |
| （六）其他滥用职权、玩忽职守、徇私舞弊行为。 | (6) Other abuses of professional powers, dereliction of duties, or improper conduct for personal gain. |
第十一章 附 则 | Chapter XI: Supplementary Provisions |
| 第一百一十四条 以开展慈善活动为宗旨的非营利组织即使没有登记，也可以开展力所能及的慈善活动，但应当遵守本法相关规定，并依法享受相关权益。 | Article 114:Even when a non-profit organization with the purpose of conducting charitable activities is not registered, it may still conduct charitable activities within its limits, but shall comply with the relevant provisions of this Law and benefit from relevant rights and interests according to law. |
| 第一百一十五 条本法自 年 月 日施行。 | Article 115: This Law shall take effect on xx-xx-xxxx. |
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