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1、中华人民共和国慈善法（2016年3月16日第十二届全国人民代表大会第四次会议通过根据2023年12月29日第十四届全国人民代表大会常务委员会第七次会议关于修改中华人民共和国慈善法的决定修正）目录第一章总则第二章慈善组织第三章慈善募捐第四章慈善捐赠第五章慈善信托第六章慈善财产第七章慈善服务中华人民共和国慈善法(2023修正)Charity1.awofthePeople,sRepublicofChina(2023Amendment)制定机关：全国人大常委会发文字号：中华人民共和国主席令第16号公布日期:2023.12.29施行日期：2024.09.05效力位阶：法律法规类别：社会福利与社会保障Is
2、suingauthority：StandingCommitteeoftheNationalPeoplesCongresslStandingCommitteeoftheNationalPeoplesCongressDocumentNumber：OrderNo.16ofthePresidentofthePeoplesRepublicofChinaDateissued：12-29-2023Effectivedate：09-05-20241.evelofAuthority：1.awsAreaof1.aw：CivilAffairsCharity1.awofthePeople,sRepublicofChi
3、na(Adoptedatthe4thSessionoftheTwelfthNationalPeople,sCongressofthePeoplesRepublicofChinaonMarch16,2016,andamendedinaccordancewiththeDecisiononAmendingtheCharity1.awofthePeoplesRepublicofChinaasadoptedatthe7thSessionoftheStandingCommitteeofthe14thNationalPeoplesCongressonDecember29,2023)TableofConten
4、tsChapter I GeneralProvisionsChapter II CharitableOrganizationsChapter III CharitableFundraisingChapterIVCharitabIeDonationChapter V CharitableTrustChapter VI CharityPropertyChapter VII CharitableServicesChapter VIII EmergencyCharityChapter IX InformationDisclosureChapter X PromotionalMeasuresChapte
5、r XI SupervisionandAdministrationChapter XII 1.egal1.iabilityChapter XIII SupplementaryProvisionsChapterIGeneralProvisionsArticle1This1.awisdevelopedforpurposesofdevelopingthecharitablecause,carryingforwardthecharityculture,regulatingcharitableactivities,protectingthelawfulrightsandinterestsofcharit
6、ableorganizations,donors,volunteers,beneficiariesandotherparticipantsofcharitableactivities,promotingsocialprogress,andsharingdevelopmentresults.Article2This1.awshallapplytocharitableactivitiesandcharity-relatedactivitiesconductedbynaturalpersons,legalpersonsandunincorporatedorganizations,exceptasot
7、herwisespecificallyprovidedforbyanyotherlaw.Article3Forthepurposeofthis1.aw,uCharitabIeactivitiesmeansthefollowingpublicwelfareactivitiesconductedvoluntarilybynaturalpersons,legalpersonsandunincorporatedorganizationsinsuchmanneraspropertydonationorprovisionofservices.(1) Helpingthepoorandtheneedy.(2
8、) Givingrelieftotheaged,orphans,thesick,thedisabled,andgivingspecialcaretodisabledservicemen,andtofamilymembersofrevolutionarymartyrsandservicemen.第八章应急慈善第九章信息公开第十章促进措施第十一章监督管理第十二章法律责任第十三章附则第一章总则第一条为了发展慈善事业，弘扬慈善文化，规范慈善活动，保护慈善组织、捐赠人、志愿者、受益人等慈善活动参与者的合法权益，促进社会进步，共享发展成果，制定本法。第二条自然人、法人和非法人组织开展慈善活动以及与慈善有关
9、的活动，适用本法。其他法律有特别规定的，依照其规定。第三条本法所称慈善活动，是指自然人、法人和非法人组织以捐赠财产或者提供服务等方式，自愿开展的下列公益活动：（一）扶贫、济困；（二）扶老、救孤、恤病、助残、优抚；（三）救助自然灾害、事故灾难和公共卫生事件等突发事件造成的损害；(3) Givingsalvagetothedamagecausedbynaturaldisasters,disastrousaccidents,publichealthincidentsandOtheremergencies.(4) Promotingthedevelopmentofeducation,science,c
10、ulture,health,sportsandotherundertakings.(5) Preventingandcontrollingpollutionandotherpublichazards,andprotectingandimprovingtheecologicalenvironment.(6) Otherpublicwelfareactivitiesprescribedinthis1.aw.Article4ThecharityworkshalladheretotheleadershipoftheCommunistPartyofChina.Charitableactivitiessh
11、allbeconductedundertheprinciplesoflegality,voluntariness,goodfaithandnot-for-profit,shallnotgoagainstsocialethnics,andshallnotendangernationalsecurity,ordamagepubicinterestoranyotherpersonslawfulrightsandinterests.Article5Thestateencouragesandprovidessupportfornaturalpersons,legalpersonsandunincorpo
12、ratedorganizationstopracticethecorevalueofsocialism,carryforwardthefinetraditionsoftheChinesenation,andconductcharitableactivitiesinaccordancewiththelaw.Article6Peoplesgovernmentsatandabovethecountylevelshallplan,coordinate,urge,anddirectrelevantdepartmentstoeffectivelysupport,develop,regulate,andad
13、ministercharitableundertakingswithinthescopeoftheirrespectiveduties.（四）促进教育、科学、文化、卫生、体育等事业的发展；（五）防治污染和其他公害，保护和改善生态环境；（六）符合本法规定的其他公益活动。第四条慈善工作坚持中国共产党的领导。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，不得危害国家安全、损害社会公共利益和他人合法权益。第五条国家鼓励和支持自然人、法人和非法人组织践行社会主义核心价值观，弘扬中华民族传统美德，依法开展慈善活动。第六条县级以上人民政府应当统筹、协调、督促和指导有关部门在各自职责
14、范围内做好慈善事业的扶持发展和规范管理工作。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内的慈善工作；县级以上人民政府有关部门依照本法和其他有关法律法规，在各自的职责范围内做好相关工作，加强对慈善活动的监督、管理和服ThecivilaffairsdepartmentoftheStateCouncilshalltakechargeofthecharityworknationwide,andthecivilaffairsdepartmentsoflocalpeoplesgovernmentsatandabovethecountylevelshalltakechar
15、geofthecharityworkwithintheirrespectiveadministrativeregions.Therelevantdepartmentsofpeoplesgovernmentsatandabovethecountylevelshall,inaccordancewiththis1.awandotherrelevantlawsandregulations,effectivelyconducttherelevantworkwithintheCCCeaCfthirmcnntioHitiocctronnthonsupervision,administration,andse
16、rvicesforcharitableactivities;andifacharitableorganizationhasacompetentbusinessentity,thecompetentbusinessentityshallguideandsuperviseit.Article7September5eachyearshallbetheuChineseCharityDay”.ChapterIlCharitableOrganizationsArticle8Forthepurposeofthis1.aw,wCharitabIeorganizationsmeansnonprofitorgan
17、izationsthatareformedinaccordancewiththelaw,complywiththeprovisionsofthis1.aw,andareaimingatconductingcharitableactivitiesforthepublic.Charitableorganizationsmayadopttheformsoforganizationsuchasfoundations,socialorganizationsandsocialserviceagencies.Article 9 Acharitableorganizationshallmeetthefollo
18、wingconditions:(1) Itisaimingatconductingcharitableactivities.(2) Itconductsactivitiesnotforthepurposeofmakingprofits.(3) Ithasitsownnameanddomicile.(4) Ithasitsconstitution.(5) Ithasnecessaryproperty.(6) Ithasaneligibleorganizationalstructureandapersonincharge.(7) Itmeetsotherconditionsprescribedby
19、lawsandadministrativeregulations.务；慈善组织有业务主管单位的，业务主管单位应当对其进行指导、监督。第七条每年9月5日为“中华慈善日”。第二章慈善组织第八条本法所称慈善组织，是指依法成立、符合本法规定，以面向社会开展慈善活动为宗旨的非营利性组织。慈善组织可以采取基金会、社会团体、社会服务机构等组织形式。第九条慈善组织应当符合下列条件：（一）以开展慈善活动为宗旨；（二）不以营利为目的；（三）有自己的名称和住所；（四）有组织章程；（五）有必要的财产；（六）有符合条件的组织机构和负责人；（七）法律、行政法规规定的其他条件。第十条设立慈善组织，应当向县级以上人民政府民政
20、部门申请登记，民政部门应当自受理申请之日Article 10 Toformacharitableorganization,theapplicantshallfilearegistrationapplicationwiththecivilaffairsdepartmentofthepeople,sgovernmentatorabovethecountylevel,andtheriilffirHpnartmpntGhaIlmkGdPriQinnwithin30daysasofthedateofacceptanceoftheapplication.Iftheapplicationmeetstheco
21、nditionsprescribedinthis1.aw,itshallapprovetheregistrationandannouncetothepublic;andiftheapplicationfailstomeettheconditionsprescribedinthis1.aw,itshalldisapprovetheregistrationandgivethereasonfordisapprovalinwriting.Afoundation,socialorganization,socialserviceagencyoranyothernonprofitorganizationth
22、athasbeenformedbeforetheissuanceofthis1.awmayapplytothecivilaffairsdepartmentregisteringitforrecognizingitasacharitableorganization,andthecivilaffairsdepartmentshallmakeadecisionwithin20daysasofacceptanceoftheapplication.Iftheapplicantmeetstheconditionsforcharitableorganizations,thecivilaffairsdepar
23、tmentshallrecognizeitandannouncetothepublic;andifitfailstomeettheconditionsforcharitableorganizations,thecivilaffairsdepartmentshallnotrecognizeitandshallgivethereasoninwriting.Afoundation,socialorganization,socialserviceagency,oranyothernon-profitorganizationthathasbeenformedmayapplytothecivilaffai
24、rsdepartmentthathandlesitsregistrationforrecognizingitasacharitableorganization,andthecivilaffairsdepartmentshallmakeadecisionwithin20daysofacceptingtheapplication.Iftheapplicantmeetstheconditionsforcharitableorganizations,thecivilaffairsdepartmentshallrecognizeitandannouncetothepublic;oriftheapplic
25、antfailstomeettheconditionsforcharitableorganizations,thecivilaffairsdepartmentshallnotrecognizeitandshallexplainthereasoninwriting.Article11Theconstitutionofacharitableorganizationshallcomplywiththeprovisionsoflawsandregulations,andspecifythefollowingmatters:(1) Nameanddomicile.(2) Formoforganizati
26、on.(3) Aimandscopeofactivities.起三十日内作出决定。符合本法规定条件的，准予登记并向社会公告；不符合本法规定条件的，不予登记并书面说明理由。已经设立的基金会、社会团体、社会服务机构等非营利性组织，可以向办理其登记的民政部门申请认定为慈善组织，民政部门应当自受理申请之日起二十日内作出决定。符合慈善组织条件的，予以认定并向社会公告；不符合慈善组织条件的，不予认定并书面说明理由。有特殊情况需要延长登记或者认定期限的，报经国务院民政部门批准，可以适当延长，但延长的期限不得超过六十日。第十一条慈善组织的章程，应当符合法律法规的规定，并载明下列事项：（一）名称和住所；（二）组
27、织形式；（三）宗旨和活动范围；（四）财产来源及构成；(4) Propertysourcesandcomposition.(5) Compositionandfunctionsofthedecision-makingandexecutivebodies.(6) Internalsupervisionmechanism.(7) Rulesforpropertymanagementanduse.(8) Projectmanagementrules.(9) Circumstancesrequiringterminationandthemethodsforliquidationafterterminat
28、ion.(10) Otherimportantmatters.Article12Acharitableorganizationshall,accordingtotheprovisionsoflaws,regulationsandtheconstitution,establishandimprovetheinternalgovernancestructure,specifythescopeoffunctionsinsuchaspectsasdecision-making,implementationandsupervision,andconductcharitableactivities.The
29、charitableorganizationshallimplementnationaluniformaccountingrules,conductaccountinginaccordancewiththelaw,establishandimproveaccountingsupervisionrules,andacceptthesupervisionandadministrationoftherelevantdepartmentsofthegovernment.Article13Acharitableorganizationshall,onanannualbasis,submititsannu
30、alworkreportsandfinancialaccountingreportstothecivilaffairsdepartmentthathandlesitsregistration.Thereportsshallcovertheinformationonfundraisingandacceptanceofdonationsinayear,themanagementanduseofcharityproperty,theimplementationofcharityprojects,fundraisingcosts,thesalariesandbenefitsofemployeesoft
31、hecharitableorganization,cooperationwithoverseasorganizationsorindividuals,andotherinformation.（五）决策、执行机构的组成及职责；（六）内部监督机制；（七）财产管理使用制度；（八）项目管理制度；（九）终止情形及终止后的清算办法；（十）其他重要事项。第十二条慈善组织应当根据法律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，开展慈善活动。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的监督管理。第十三条慈善组织应当每年向办理
32、其登记的民政部门报送年度工作报告和财务会计报告。报告应当包括年度开展募捐和接受捐赠、慈善财产的管理使用、慈善项目实施、募捐成本、慈善组织工作人员工资福利以及与境外组织或者个人开展合作等情况。第十四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、受益人的利益和社会公共利益。Article14Thepromoter,majordonorsandmanagersofacharitableorganizationshallnotusetheiraffiliationrelationshiptodamagetheinterestsofthecharitableorganiza
33、tionandbeneficiariesorpublicinterest.Wherethepromoteroranymajordonorormanagerofthecharitableorganizationhasanytransactionwiththecharitableorganization,itorheshallnotparticipateinthecharitableorganizationsdecision-makingonthetransaction,andtheinformationonthetransactionshallbemadeavailabletothepublic
34、.Article15Acharitableorganizationshallnotconductorsubsidizetheactivitiesendangeringnationalsecurityandpublicinterest,shallnotacceptanydonationunderanyadditionalconditionsinviolationofanylaworregulationoragainstsocialethnics,andshallnotsetonthebeneficiaryanyadditionalconditionsinviolationofanylawOrre
35、gulationoragainstsocialethics.Article 16 Whoeverfallingunderanyofthefollowingcircumstancesshallnotserveasthepersoninchargeofacharitableorganization:(1) Thepersonhasnocivilconductcapacityorhaslimitedcivilconductcapacity.(2) Thepersonhasbeengivenacriminalpunishmentduetointentionalcrime,andithasnotbeen
36、fiveyearssincethedateofcompletionofthesentence.(3) Thepersonservesasthepersoninchargeofanorganizationofwhichtheregistrationcertificateisrevokedorwhichisbanned,andithasnotbeenfiveyearssincetheregistrationcertificateoftheorganizationisrevokedortheorganizationisbanned.(4) Anyothercircumstanceprescribed
37、inlawsandadministrativeregulations.Article 17 Acharitableorganizationthatfallsunderanyofthefollowingcircumstancesshallbeterminated: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，不得参与慈善组织有关该交易行为的决策，有关交易情况应当向社会公开。第十五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和违背社会公德条件的捐赠，不得对受益人附加违反法律法规和违背社会公德的条件。第十六条有下列情形之一的，不得担任慈善组织
38、的负责人：（一）无民事行为能力或者限制民事行为能力的；（二）因故意犯罪被判处刑罚，自刑罚执行完毕之日起未逾五年的；（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的；（四）法律、行政法规规定的其他情形。第十七条慈善组织有下列情形之一的，应当终止：（一）出现章程规定的终止情形的；(1) Anycircumstancerequiringterminationasprescribedintheconstitutionoccurs.(2) Terminationisrequiredforitsdivisionorcombination.(3) Itfai
39、lstoconductcharitableactivitiesfortwoconsecutiveyears.(4) Itisderegisteredoritsregistrationcertificateisrevokedinaccordancewiththelaw.(5) Anyothercircumstancerequiringterminationasprescribedbylawsandadministrativeregulations.Article 18 Acharitableorganizationthatterminatesshallconductliquidation.The
40、decision-makingbodyofacharitableorganizationshallformaliquidationteamtoconductliquidationwithin30daysasoftheoccurrenceofthecircumstancerequiringterminationassetforthinArticle17ofthis1.aw,andannounceittothepublic.Ifnoliquidationteamisformedortheliquidationteamfailstoperformfunctions,thecivilaffairsde
41、partmenthandlingitsregistrationmayapplytothepeoplescourtfordesignatingtherelevantpersonneltoformaliquidationteamtoconductliquidation.Theremainingpropertyaftertheliquidationofthecharitableorganizationshallbetransferredtothecharitableorganizationwiththesameorsimilaraimaccordingtotheprovisionsofthecons
42、titutionofthecharitableorganization;andifitisnotprovidedforintheconstitution,thecivilaffairsdepartmenthandlingitsregistrationshalltransferthepropertytothecharitableorganizationwiththesameorsimilaraim,andannouncetothepublic.Thecharitableorganizationshall,afteritsliquidation,undergoderegistrationforma
43、litiesatthecivilaffairsdepartmenthandlingitsregistration,andthecivilaffairsdepartmentshallannouncetothepublic.（二）因分立、合并需要终止的；（三）连续二年未从事慈善活动的；（四）依法被撤销登记或者吊销登记证书的；（五）法律、行政法规规定应当终止的其他情形。第十八条慈善组织终止，应当进行清算。慈善组织的决策机构应当在本法第十七条规定的终止情形出现之日起三十日内成立清算组进行清算，并向社会公告。不成立清算组或者清算组不履行职责的，办理其登记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
44、行清算。慈善组织清算后的剩余财产，应当按照慈善组织章程的规定转给宗旨相同或者相近的慈善组织；章程未规定的，由办理其登记的民政部门主持转给宗旨相同或者相近的慈善组织，并向社会公告。慈善组织清算结束后，应当向办理其登记的民政部门办理注销登记，并由民政部门向社会公告。第十九条慈善组织依法成立行业组织。Article 19 Charitableorganizationsshallformanindustryorganizationinaccordancewiththelaw.Thecharityindustryorganizationshallreflectthedemandsoftheindustr
45、y,promoteindustryexchange,enhancethecredibilityofthecharityindustry,andpromotethedevelopmentofthecharitablecause.Article 20 ThespecificmeasuresfortheformoforganizationandregistrationmanagementofcharitableorganizationsshallbedevelopedbytheStateCouncil.ChapterIIICharitableFundraisingArticle 21 Forthep
46、urposeofthis1.aw,charitablefundraisingnmeanstheactivitiesofcharitableorganizationstoraisefundsforcharitablepurposes.uCharitabIefundraisingnincludesfundraisingfromthepublicandfundraisingfromspecificobjects.Article 22 Acharitableorganizationthatfundraisesfromthepublicshallobtainthequalificationforfund
47、raisingfromthepublic.Acharitableorganizationthathasbeenlegallyregisteredforoneyearormoremayapplytothecivilaffairsdepartmentthathandlesitsregistrationforthequalificationforfundraisingfromthepublic.Thecivilaffairsdepartmentshallmakeadecisionwithin20daysofacceptingtheapplication.Ifthecharitableorganiza
48、tionmeetstheconditionsofhavingasoundinternalgovernancestructureandstandardoperations,thecivilaffairsdepartmentshallissuethequalificationcertificateforfundraisingfromthepublictoit;orifitfailstomeettheconditions,thecivilaffairsdepartmentshallnotissuethequalificationcertificateforfundraisingfromthepublictoitandshallexplainthereasoninwriting.慈善行业组织应当反映行业诉求，推动行业交流，提高慈善行业公信力，促进慈善事业发展。第二十条慈善组织的组织形式、登记管理的具体办法由国务院制定。第三章慈善募捐第二十一条本法所称慈善募捐，是指慈善组织基于慈善宗旨募集财产的活动。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定向募捐。第二十二条慈善组织开展公开募捐，应当取得公开募捐
