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Article 1: These Measures are formulated on the basis of the "Charity Law of the People's Republic of China" , (hereinafter "Charity Law") so as to standardize information disclosures by charitable organizations,and respect the lawful rights and interests of donors, volunteers, beneficiaries, and other participants in charitable activities.
Article 2: Charitable organizations shall perform information disclosure obligations in accordance with law and truthfully, completely and timely disclose information to the public.
Charitable organizations shall establish information disclosure systems to clarify the scope, methods and responsibilities for information disclosure.
Charitable organizations shall be responsible for the truthfulness of disclosed information, and must not have misrepresentations, misleading statements, or major omissions; and must not use models such as press releases or advertising campaigns in place of performing information disclosure obligations.
Article 3: Charitable organizations shall follow the provisions of relevant laws and regulations and of these Measures to disclose the following charity information to the public on the Ministry of Civil Affairs' unified information platform (hereinafter referred to as the 'unified information platform):
(1) Basic information;
(2) Annual work reports and financial accounting reports;
(3) public fund-raising, charitable projects, and charitable trust information;
(4) Information related to major asset changes and investments, major transactions and capital flow, and related party transactions;
(5) other information that laws and regulations require disclosure of.
Article 4: Charitable organizations shall make the following basic information public on the unified information platform within 30 days of the date on which it is formed:
(1) The charter as approved by the civil affairs departments;
(2) The basic information on the director general (committee chair), deputy director general (deputy chair), secretary general, directors, and supervisors;
(3) The name, establishment time, existing conditions, and scope of operations or main functions of the secretariat departments, special funds and other constituent departments;
(4) Founders, principal donors, units that are a main source of directors, managers, a party being invested in, and any individuals or organizations that have a control or common control relationship with the charitable organizations or have a major impact on it(hereinafter major affiliate")
(5) That organizations' contact persons and contact methods, and network platforms such as web portals, official microblogs, official Wechats, or mobile clients opened in that organizations name;
(6) information disclosure systems, project management systems, and financial and asset management systems.
Charitable organizations may have paper versions of their basic information placed in the organization's domicile to facilitate public access and reproduction.
Article 5: The basic information of charitable organizations with public fundraising credentials shall further include:
(1) The position and salary of the five people receiving the highest salaries in that organization;
(2) That organization's standards for expenses incurred by going abroad (outside the mainland) for work, purchasing and operating work vehicles, work entertainment, and work travel.
Article 6: Charitable organizations shall publicly disclose their annual work report and financial accounting report on the unified information platform in the time designated by laws and regulations.
Charitable organizations with public fundraising credentials annual financial accounting reports shall be audited by registered accounting firms.
The specific content and basic format of the annual work reports shall be formulated by the civil affairs department under the State Council.
Article 7: Before launching public fundraising activities, charitable organizations that have public fundraising credentials shall disclose their file fundraising plan on the unified information platform.
Charitable organizations shall also prominently display the name of the fundraising organization, the public fundraising credential certificate, the filed fundraising plan, contact information, and methods of inquiring about fundraising information, and so forth, at the sites of the fundraising activities or on fundraising media.
Article 8: Charitable organizations with public fundraising credentials that are carrying out public fundraising activities shall disclose the following information on the unified information platform within three months of completing the activities:
(1) The proceeds of donations and other such income;
(2) The uses of collected funds and property that have already been used, including expenditures for charitable programs and other purposes;
(3) Plans for use of unused donations.
Where the period of public fundraising exceeds six months, the information provided for in items (1) and (2) above shall be disclosed every three months.
Article 9: When setting up charitable programs, charitable organizations shall disclose the name and content of those charitable programs on the unified information platform, and where the charitable programs are completed, shall disclose the completion.
Where charitable organizations with public fundraising credentials carry out public fundraising activities for charitable programs, they shall disclose the name of the public fundraising activities under the information on the charitable programs.
Where charitable programs are supported by charitable trusts, they shall disclose the name of the charitable trust under the information on the charitable programs.
Article 10: Charitable organizations with public fundraising credentials shall publicly disclose charitable programs' operating circumstances on the unified information platform within three months of concluding the charitable programs, including: The program's content, area of implementation, beneficiaries, income from public fundraising and other sources, and where there are assets left over at the conclusion of the program, their disposition is also to be disclosed. Where programs' implementation period exceeds 6 months, the situations of the implementation of the projects shall be once every 3 months.
Article 11: Charitable organizations servings as trustees 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, and disclose the information on the unified information platform in accordance with provisions.
Article 12: Where charitable organizations have major asset changes or carry out major investment activities, they shall disclose the specific content and amount to the public on the unified information platform within 30 days of the date on which it occurred:
The specific standards for major asset changes and investments are to be provided by charitable organizations on the basis of laws, regulations, and rules in the organization's charter or in the provisions on its asset and investment management system.
Article 13: Where charitable organizations have the following major transactions or capital exchanges, they shall disclose the matter and amount of the transaction to the public on the unified information platform within 30 days of the date on which it is occurred:
The specific standards for major exchanges and capital exchanges are to be provided by charitable organizations on the basis of laws, regulations, and rules in the organization's charter or in the provisions on its asset and investment management system.
Article 14: Where charitable organizations have the following related party transactions, they shall disclose the content and amount of the transaction to the public on the unified information platform within 30 days of the date on which it is occurred:
(1) Transactions occurring with important affiliated parties;
(2) Accepted donations from important affiliated parties;
(3) Funding important affiliated parties;
(4) jointly investing with important affiliated parties;
(5) Retaining important affiliated parties to carry out investment activities;
(6) Capital transactions occurred with important related parties.
Article 15: Charitable organizations shall establish an independent information entry on the unified information platform for each year's annual work report and financial accounting report, and for every public fundraising activity and charitable program.
Where there are changes in their basic information, charitable organizations shall announce the changes on the unified information platform within 30 days of the change.
Where charitable organizations need make corrections to the annual work reports, financial auditing reports, public fundraising activity information, major asset changes and investment information, major transaction and capital exchanges, or related person transaction information, they shall make an explanation for the corrections to be disclosed on the unified information platform as an independent information item below the relevant information items.
Article 16: Where charitable organizations carry out directed fundraising, they shall promptly inform the donors of the fundraising and about the management and use of raised funds and materials. Where donors request that the management of donations and materials be disclosed to the public, charitable organizations shall disclose them to the public.
Article 17: Charitable organizations shall inform beneficiaries of information such as their funding standards, work processes, and work regulations.
Charitable organizations are encouraged to disclose the information provided for in the preceding paragraph to the public.
Article 18: Charitable organizations shall inform beneficiaries of information such their funding standards, work processes, and work regulations.
Article 19: When charitable organizations make a public announcement about registrations, approvals, or filings by a relevant organ, their information shall be the same as that from the relevant organ.
Information releases by charitable organizations shall be mutually consistent
Information published by charitable organizations in other channels shall be consistent with the information it published on the unified information platform.
Article 20: 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.
Article 21: Where charitable organizations do not promptly disclose matters that should be disclosed, or where the facts disclosed are untrue, any unit or individual may make a complaint or report to the civil affairs department that registered that charity.
Article 22: The civil affairs departments may require charitable organizations to make explanations of the relevant matters for disclosure, and may make give them a talking to when necessary.
Article 23: Where charitable organizations have the following circumstances, punishment is carried out in accordance with the relevant provisions of article 99 of the "Charity Law".
(1) failure to perform information disclosure obligations in accordance with law;
(2) Revealing private personal information of donors, volunteers or beneficiaries, 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.
Where charitable organizations violate the provisions of these Measures, the civil affairs departments may order them to make corrections within a set time.
Article 24: Where charitable organizations violate relevant laws, regulations, rules, or these Measures in information disclosures, the civil affairs departments shall record their negative conduct and report the relevant situation to the relevant departments, to carry out joint disciplinary action in accordance with relevant provisions.
Article 25: These measures shall take effect on February 1, 2015.