(Adopted at the Eighteenth meeting of the Standing¹ Committee of the Second Shenzhen Municipal People’s Congress on October 29, 1997.)
颁布日期：19971029 　实施日期：19980301 　颁布单位：深圳市人大常委会

　　Chapter ⅠGeneral Provisions

　　Article 1 In order to protect the lawful² rights and interests of the benefactor³ and the donee, encourage and normalize the donating act, strengthen the management to the donating, develop the social public welfare undertaking⁴ and promote the construction of socialist⁵ material civilization and spiritual civilization, these regulations are formulated⁷ according to the basic principles of relevant laws and regulations of the State and combing with the actual circumstances of Shenzhen Special Zone.

　　Article 2 These regulations shall apply to the donating act of the benefactor and the act of accepting donation of the donee in Shenzhen Special Economic Zone.

　　Article 3 “Donation” in these regulations refers to the act that the benefactor contributes or bestows⁸ on the money and articles (including the money, material objects or immaterial assets) voluntarily and without compensation and the donee accepts the donated money and articles, which are used for the public welfare undertaking.

　　“Benefactor” in these regulations refers to the citizen, enterprise, institution, public organization, government agency, other social organization as well as individual and organization aboard.

　　“Donee” in these regulations refers to the public welfare foundation, public welfare organization, as well as the nonprofit institution or other social organization with the character of public welfare, which accepts and services the donation.

　　The state administrative⁹ organizations and the organizations exercising administrative functions according to law shall not accept donations, except the donations that in special circumstances they accept in their name but don’t regale¹⁰ on.

　　Article 4 The public welfare undertakings¹¹ for that the donations are used include the followings:

　　(1) the causes of education, science and technology, culture, hygiene¹², physical culture and sports;

　　(2) disaster relief，remedy, assistance to the disabled as well as other social salvation¹³ and social services;

　　(3) natural environment and living environment protection and improvement of the city;

　　(4) other undertakings of social welfare.

　　Article 5 The donation shall follow the principles of voluntary donation and respecting the donation will of the benefactor.

　　The donation shall observe the laws and regulations of the State, accord with the development needs of the State and society, and shall not violate the social morality or damage the public interests.

　　If the donated money and articles belong to the public properties, they shall be examined and approved in advance according to relevant provisions.

　　Article 6 The money and articles donated by the benefactors¹⁴ are protected by the law. No unit or individual may encroach on, embezzle¹⁵ or derogate¹⁶ them. The donees shall use and manage them according to law.

　　Article 7 The people’s governments at all levels of Shenzhen shall support and protect the donation for the public welfare undertakings, strengthen the administration of the donating work according to law, and pay attention to beneficial results.

　　The competent departments of the donees are in charge of the direction to the donation, as well as supervision¹⁷ and examination to the use and management of the donated money and articles.

　　Chapter Ⅱ Protection of the Donation

　　Article 8 The benefactor has the right to decide by himself the kinds, amounts, qualities, means and purposes of the donated money and articles as well as the donee.

　　No unit or individual may induce the benefactor to donate against his will，may arbitrarily change the donating intentions of the benefactors, or may arbitrarily change the characters and purposes of the donated money and articles or the public projects constructed by donation.

　　Article 9 The benefactor may conclude donating agreement with the donee. If the benefactor donates money and articles to construct the public project, he shall conclude donating agreement with the donee. The donating agreement shall include the following contents:

　　(1) the benefactor and donee;

　　(2) the kinds, amounts, qualities, means and purposes of the donated money and articles, or the matters concerning the investment, construction and management of the donated public project.

　　(3) the supervision and examination of the use of the donated money and articles；

　　(4) other matters that should be agreed according to laws and regulations or consideration of both parties.

　　Article 10 The donation shall go into effect when the donee accepts the money and articles actually. Once the donation goes into effect, the benefactor no longer enjoys the ownership to his donated money and articles, but has the right to supervise and examine the use of the donated money and articles. The benefactor has the right to examine directly or entrust¹⁸ the competent departments, other relevant units or individuals to examine the public project constructed by donation, and may apply the auditing²⁰ department or entrust social intermediary agencies to audit¹⁹.

　　Article 11 For the act violating the donating intent of the benefactor or breaching²¹ the donating agreement, the benefactor has the right to require the competent department of the donee to rectify²² and deal with.

　　Article 12 If the benefactor donates the construction of a relatively²³ large public project in Shenzhen Special Economic Zone and demands to denominate the project for commemoration, he shall get the approval of the People’s Government of Shenzhen Municipal (hereinafter referred to as the municipal government) or the district people’s government (hereinafter referred to as the district government); If the benefactor demands to mold a statute²⁴ for commemoration, he shall get an approval of the municipal government.

　　If there are special provisions in national laws and regulations concerning the denomination²⁵ of the public project constructed by donation or molding statute for commemoration, these provisions shall be observed.

　　Chapter Ⅲ The Treatment of the Donation

　　Article 13 The donated foreign exchange used for the payment abroad by the donees according to the donating intents of the benefactors shall be remitted²⁶ according to relevant provisions of foreign exchange control department.

　　Article 14 For the donated articles abroad, the entry formalities shall be handled according to relevant provisions of the Customs.

　　Article 15 If the donated articles approved for import and released after examination by the Customs are exempt²⁷ from taxation²⁸, they shall be handled according to relevant provisions of the tax laws of the State.

　　The imported donated articles that are exempt from taxation according to relevant provisions shall not be used for other purpose or be sold off generally. If the articles within the Customs’s control timelimit need to be used for other purpose or sold off under special circumstances, consent of the benefactor, approvals of original examining and approving department and the Customs shall be obtained, and the evaded²⁹ taxes shall be paid according to laws.

　　Article 16 The enterprises’ donations used for public welfare and remedy shall be deducted³⁰ when calculating the annual taxable income volume, according to relevant provisions of the tax laws of the State.

　　Article 17 The citizens’ donation used for public welfare undertakings shall be deducted when calculating the taxable income volume, according to relevant provisions of the tax laws of the State.

　　Article 18 Having been agreed by the municipal government and confirmed by the tax department, the incomes of the enterprises set up by the benefactors to maintain the public welfare undertakings shall be given the preference of tax concession³¹, according to relevant provisions of the tax laws of the State.

　　Article 19 The public project constructed by donation that have been approved by the government at any level shall be preferentially put into plan by the planning department. The requisition or use of the needed land shall be preferentially conducted according to the laws and regulations of the State concerning land administration. The auxiliary³² facilities of water supply, power supply, communication and etc shall be preferentially arranged by relevant departments.

　　Article 20 If it needs to pull down the public projects constructed by donation because of the urban construction, the benefactors shall be informed beforehand and given corresponding compensation according to relevant provisions.

　　Article 21 Having acquired the consents of the benefactors themselves, the municipal and district governments shall recommend, award or confer honorary titles to the benefactors of outstanding donation contributions.

　　Chapter Ⅳ Administration of the Acceptance of Donation

　　Article 22 The standing committee of the People’s Congress of Shenzhen Municipal may formulate⁶ special administrative stipulations for large sum donation according to the requirements of the benefactors and the provisions of these regulations.

　　Article 23 Donees shall register the donated money and articles that they have accepted in detailed³³ lists, issue effective receipts and report to the competent department for record. Any donee shall declare the accepted donation exceeding 500,000 yuan in value to the competent department.

　　If the provisions of national laws or regulations prescribe application for approval concerning donated money or articles used for specific projects or purposes, the application for approval shall be conducted according to the provisions.

　　Article 24 Any donee shall present the following documents for the declaration to the competent department:

　　(1) the materials about the donating intent or the donating agreement;

　　(2) the declaration form of donation;

　　(3) the list of the donated money and articles (including the kinds, amounts, qualities, purposes, means and etc).

　　Article 25 Competent department shall give a written reply to the donee within 10 days from the receipt of the declaring documents.

　　If the reply period needs to be extended due to special circumstances, the reply period shall not exceed 30 days at the longest. If the competent department fails to reply within the period, the declaration is considered to have been approved.

　　Article 26 If a donation, which shall be declared and reported for record, is for emergency uses as disaster relief, etc., the donee may accept the donation in advance, and shall conduct a supplementary³⁴ declaration within 3 months.

　　Article 27 If the public project constructed by donation shall be examined and approved by the municipal or district government, the donee shall go through relevant formalities, set up an agency preparing the construction, and organize the invitation to bid and bidding to the construction according to relevant provisions of the State.

　　The determination and location of a public project shall accord with the urban construction plan, the lay out of the public project shall be reasonable, and the attention to social and environmental beneficial results shall be paid.

　　After the public project is competed, the donee shall notify the circumstances about the project construction, use of money and articles, check and acceptance of the project as well as settlement of accounts to the competent departments and benefactor in writting within 3 months from the completion.

　　Article 28 The denees shall check the use of donated money and articles that they accept by themselves periodically; The donees shall have the public projects constructed by donation auditedperiodically, and feed back the auditing outcomes to the benefactors and report auditing outcomes to the competent departments within 1 month from delivery of the auditing report.

　　Article 29 The donees shall ascertain³⁵ funds, corollary equipments and management supporting the donated public projects and the use of donated money or articles according to donation agreements.

　　Article 30 The management expenses for the donated disaster relief supplies shall be born by the municipal or district government undertaking the acceptance of donation.

　　Article 31 Public welfare foundations or public welfare societies may collect donations for special public welfare through the forms of benefit performance, charity bazaar³⁶, raise in the street and etc.

　　Article 32 Application for collecting donations shall be submitted to the municipal government. The municipal government shall make a decision of approval or not approval within 15 days from receipt of the application:

　　The application shall expressly contain the following items:

　　(1) the subject of the collection;

　　(2) the way, scope and period of the donation;

　　(3) the use, amount and management method of the collected money and articles.

　　Chapter Ⅴ Management of the Public Welfare Funds

　　Article 33 A foundation for donated public welfare funds shall be established, if the establishment meets the requirements of the foundation prescribed by relevant provisions, and the foundation shall use and manage the funds according to law.

　　If the establishment of foundation for donated public welfare funds doesn’t meet the requirements of the foundation, the corresponding foundation shall make overall arrangement of use and management according to the purpose of the donated public welfare funds and the benefactor’s will.

　　Article 34 The setting up of the foundation shall be reported by competent department to the People’s Bank for examination and approval. The foundation cannot carry out business untill being registered and issued the license³⁷ by the department in charge of civil affairs and having the legal personality.

　　Article 35 Foundations shall accept the supervisions from the People’s Bank, as well as the department for auditing, the department for civil affairs, and the competent department.

　　Article 36 Foundation shall be under the democratic management, and the sound and strict system for the collection, management and use of funds shall be set up. The board of directors shall exercise the powers of using and managing the found.

　　Article 37 Foundations shall report to the benefactors and disclose to the public the collection, distribution, use and management of the money and articles every year.

　　Article 38 The funds of the foundations shall appreciate through deposits, purchase of bonds and other safe ways permitted by the State.

　　The inflation proof and appreciation³⁸ of the funds of the foundations may be arranged by financial institutions entrusted³⁹.

　　Article 39 The added value of the funds of the foundations shall be used in assisting the activities and causes in conformity⁴⁰ with their aims according to their constitutions, and shall not be embezzled⁴¹ for other use.

　　Article 40 The foundations shall use certain amount in assisting the public welfare activities according to their aims, beside the principal retained according to the provisions of the State.

　　Article 41 The government working person with current post shall not hold concurrently⁴² post as the leading member of the foundation, but may be granted a honorary title.

　　Article 42 The salaries of the working personnel and administrative expenses of the foundations shall be paid with quota⁴³ from the added value of the fund, according to the foundation constitution.

　　Article 43 These regulations shall not be applicable to the special funds set up by the governmental allocation and the funds for public welfare set up not through collection of donations.

　　Chapter Ⅵ Penalty Provisions

　　Chapter 44 Any one, who against benefactor’s will to induces to donate, apportion⁴⁴ or supplement money or articles of donation, or arbitrarily changes the characters and purposes of　the donated money and articles as well as the public projects constructed by donation, shall be ordered to rectify within a prescribed time limit, given warning, or criticized publicly by the unit he belongs to or the competent department, administrative sanctions may be given to relevant persons liable according to related provisions.

　　Article 45 If a donee fails to report for record or declare, the competent department shall order him to conduct supplementary report or declaration within a prescribed time limit.

　　If a donee violates the requirements of the laws, regulations or social moralities to accept donations, the competent department shall give warning to him and order him to rectify within a prescribed time limit; If a donee refuses to rectify, the competent department may give administrative sanctions to relevant persons liable according to related provisions.

　　Article 46 Any one, who commits the illegal acts of evading⁴⁵ foreign exchange, trading in foreign exchange, dodging⁴⁶ taxes, smuggling⁴⁷, defrauding⁴⁸ and etc in the guise⁴⁹ of donation, shall be dealt with by relevant departments them according to law; If his act constitutes a crime, he shall be investigated by judicial⁵⁰ organ for criminal responsibilities according to law.

　　Article 47 Any one, who embezzles⁵¹, holds back, misappropriates or encroaches on the donated money and articles，shall be given administrative sanctions by the unit he belongs to or the competent department and money and articles shall be pursued. If his act constitutes a crime, he shall be investigated by judicial organ for criminal responsibilities according to law.

　　The money and articles pursued according to the preceding paragraph shall be used for the purpose and aim of the original donation.

　　Article 48 Any one, who collects donations in the guise of public welfare foundations or social public welfare associations, or collects donations without approval, shall be punished according to the Regulations of the People’s Republic of China on Punishments in Public Order and Security Administration, and be confiscated⁵² the illegal gains. If his act constitutes a crime, he shall be investigated by judicial organ for criminal responsibilities according to law.

　　Article 49 Any one, who violates the provisions of these regulations concerning the management of the foundation, according to the circumstances, they shall be stopped the payments, frozen the capitals or be ordered to rectify by the People’s Bank, or be warned or revoked⁵³ the license by the department in charge of civil affairs. The competent department shall give administrative sanctions to the persons directly liable.

　　Article 50 If a state functionary⁵⁴ abuses his powers, neglects his duties and commits irregularities for favoritism, relevant department shall give administrative sanctions to him. If his act constitutes a crime, he shall be investigated by judicial organ for criminal responsibilities according to law.

　　Chapter Ⅶ Supplementary Provisions

　　Article 51 These regulations shall be interpreted by the Standing Committee of the Shenzhen Municipal People’s Congress.

　　Article 52 These regulations shall go into effect as of March 1, 1998.

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