中華人民共和國公益事業捐贈法
Welfare Donations Law of the People's Republic of China
People's Republic of China Public Welfare Donation Law
(1999年6月28日第九屆全國人民代表大會常務委員會第十次會議通過1999年6月28日中華人民共和國主席令第十九號公布自1999年9月1日起施行)
(Adopted by the 10th Session of the Standing Committee of the Ninth National People's Congress on 28 June 1999)
Passed by the 10th meeting of the Standing Committee of the 9th National People's Congress on 6/28/99, to take effect on 9/1/99.
第一章總則
Chapter 1: General Provisions
No. 1 GENERAL PRINCIPLES
第一條為了鼓勵捐贈，規范捐贈和受贈行為，保護捐贈人、受贈人和受益人的合法權益，促進公益事業的發展，制定本法。
Article 1: This Law is formulated for the purpose of encouraging donations and standardizing the behaviors of both donation and receipt of donation; protecting the legitimate rights and interests of the donor, the recipient and the beneficiary; and promoting public welfare undertakings.
Article 1 These regulations are drawn up in order to encourage donations; standardize the behaviour of donors and recipients [shou zeng]; protect the legal rights of donors, recipients and beneficiaries; and promote the development of public welfare undertakings.
第二條自然人、法人或者其他組織自愿無償向依法成立的公益性社會團體和公益性非營利的事業單位捐贈財產，用于公益事業的，適用本法。
Article 2: This Law applies to any natural person, legal person, or other organization that is willing to donate assets to any legally established social bodies engaged in public welfare and to non?profit welfare administration units for the use of public welfare undertakings.
Article 2 Individuals, legal representatives [faren], and other organisations may voluntarily and freely make contributions to public welfare social organisations [gongyixing shehui tuanti] and public welfare non-profit institutional work units [gongyixing feiyingli de shiye danwei] to be applied according to these regulations for use in public welfare undertakings.
第三條本法所稱公益事業是指非營利的下列事項：
Article 3: The public welfare undertakings stated in this Law refer to the following non-profit activities:
Article 3 The following non-profit activities shall be deemed public welfare undertakings to which the regulations apply:
(一)救助災害、救濟貧困、扶助殘疾人等困難的社會群體和個人的活動;
1. Activities carried out by social bodies and individuals to provide disaster relief, aid the poor, and give support and assistance to the physically disabled;
I.Disaster relief, poverty alleviation, and assistance to the handicapped, as well as activities for social groups [shehui tuanti] and individuals in straightened circumstances.
(二)教育、科學、文化、衛生、體育事業;
2. Educational, scientific, cultural, public health, and sports undertakings;
II.Education, scientific, cultural, public health, and athletic undertakings.
(三)環境保護、社會公共設施建設;
3. Construction of environmental protection facilities and public utilities in society;
III.Environmental protection and construction of public facilities.
(四)促進社會發展和進步的其他社會公共和福利事業。
4. Other public and welfare undertakings in society that aim to promote social development and progress.
IV.Other public welfare undertakings promoting social development and progress.
第四條捐贈應當是自愿和無償的，禁止強行攤派或者變相攤派，不得以捐贈為名從事營利活動。
Article 4: Donations should be made on a voluntary and nonreimbursable basis. Any forced apportion or any covert act of apportion will be prohibited, and no one may engage in profitmaking activities of any kind under the guise of donation.
Article 4 Donations should be voluntarily and freely given. It is forbidden to forcefully or covertly extract donations, or to use the name of the donor in a for-profit enterprise.
第五條捐贈財產的使用應當尊重捐贈人的意愿，符合公益目的，不得將捐贈財產挪作他用。
Article 5: The use of donated assets ought to be based on the will of the donor and remain in keeping with public welfare purposes. No one is allowed to divert donated assets earmarked for public welfare to other uses.
Article 5 Donations should be used in a manner respecting the wishes of the donor, and conforming with the end purpose of public welfare. Donated property may not be diverted to other purposes.
第六條捐贈應當遵守法律、法規，不得違背社會公德，不得損害公共利益和其他公民的合法權益。
Article 6: Donations should be made in observation of relevant laws, rules, and regulations; and must not transgress social morality, or impair public interests and other legitimate rights and interests of citizens.
Article 6 Donors should abide by laws and regulations; they should not violate social mores, and should not work against the public interest, or any other people's lawful interests.
第七條公益性社會團體受贈的財產及其增值為社會公共財產，受國家法律保護，任何單位和個人不得侵占、挪用和損毀。
Article 7: The donated assets received by social bodies engaged in public welfare as well as the any value added to such donated assets are all public assets of the society and are under the protection of relevant state laws. No unit or individual is allowed to encroach upon, divert for other purposes, or cause damage to donated assets.
Article 7 Donations received by public welfare organisations add to the value of society, and therefore receive the protection of the nation's laws from seizure, embezzlement, or damage by any work unit or individual.
第八條國家鼓勵公益事業的發展，對公益性社會團體和公益性非營利的事業單位給予扶持和優待。
Article 8: The State encourages the development of public welfare undertakings, and extends support and preferential treatment to social bodies engaged in public welfare and non?profit welfare administration units.
Article 8 The state encourages the development of public welfare undertakings, and grants support and preferential treatment to public welfare social organisations and public welfare non-profit institutional work units.
國家鼓勵自然人、法人或者其他組織對公益事業進行捐贈。
The state encourages natural persons, legal persons, or other organizations to make donations to public welfare undertakings.
The country encourages individuals, legal representatives, and other organisations to donate to public welfare undertakings.
對公益事業捐贈有突出貢獻的自然人、法人或者其他組織，由人民政府或者有關部門予以表彰。
Those natural persons, legal persons, or other organizations that have made outstanding contributions by making donations to public welfare undertakings will be commended by the people's governments or relevant departments in charge.
The government has granted commendations to individuals, legal representatives, or other organisations that have made notable contributions to public welfare undertakings.
對捐贈人進行公開表彰，應當事先征求捐贈人的意見。
The consent of the donor should first be sought before any public commendation is extended to the donor.
Before undertaking public commendation of donors, the donor's opinion must first be solicited.
第二章捐贈和受贈
Chapter II: Donation And Receipt Of Donation
No. 2 DONORS AND RECIPIENTS
第九條自然人、法人或者其他組織可以選擇符合其捐贈意愿的公益性社會團體和公益性非營利的事業單位進行捐贈。捐贈的財產應當是其有權處分的合法財產。
Article 9: Natural persons, legal persons, or other organizations can choose to make donations to the social bodies engaged in public welfare and non?profit welfare administration units that fit their donation intentions. The assets they donate should be the legitimate assets to which they have the right of disposal.
Article 9 Individuals, legal representatives, or other organisations may choose to donate to any public welfare social organisation or public welfare non-profit institutional work unit that is conducting activities. Donations should be the lawful property of the donor.
第十條公益性社會團體和公益性非營利的事業單位可以依照本法接受捐贈。
Article 10: Social bodies engaged in public welfare and non?profit welfare administration units are allowed to receive donations in accordance with this Law.
Article 10 Public welfare social organisations and public welfare non-profit institutional work units can receive donations according to these regulations.
本法所稱公益性社會團體是指依法成立的，以發展公益事業為宗旨的基金會、慈善組織等社會團體。
The social bodies engaged in public welfare stated in this Law refer to legally established social bodies that aim to develop public welfare undertakings.
Regulations of so-called public welfare social organisations are established with the principle aim of developing charities and other social organisations.
本法所稱公益性非營利的事業單位是指依法成立的，從事公益事業的不以營利為目的的教育機構、科學研究機構、醫療衛生機構、社會公共文化機構、社會公共體育機構和社會福利機構等。
The non-profit welfare administration units stated in this Law refer to legally established educational organs, scientific research organs, medical and public health organs, social and public cultural organs, social and public sports organs, and social welfare organs that are engaged in public welfare undertakings with no profit?making purposes.
Regulations of so-called public welfare non-profit institutional work units apply to organisations engaged in working towards public welfare non-profit purposes including education organisations, scientific research organisations, medical and public health organisations, social welfare organisations and so on.
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