(Adopted at the 10th Meeting of the Standing Committee of the Ninth National People's Congress on June 28, 1999, promulgated by Order No. 19 of the President of the People's Republic of China on June 28, 1999 and effective as of September 1,1999)

Chapter I General Provisions

• Article 1 This Law is formulated for the purpose of encouraging donations, regulating the acts of donation and receiving donations, protecting the legitimate rights and interests of donors, recipients and beneficiaries, and promoting the development of public welfare undertakings.

• Article 2 This Law applies to natural persons, legal persons or other organizations that voluntarily donate property free of charge to lawfully established public welfare social organizations and non-profit public welfare institutions for use in public welfare undertakings.

• Article 3 Public welfare undertakings as mentioned in this Law refer to the following non-profit undertakings:
• (1) Activities of social groups and individuals in difficulties such as disaster relief, poverty relief and assistance to the disabled;
• (2) undertakings in education, science, culture, public health and physical culture;
• (3) Construction of environmental protection and social public facilities;
• (4) other social public and welfare undertakings that promote social development and progress.

• Article 4 Donations shall be voluntary and free, compulsory apportionment or disguised apportionment shall be prohibited, and no one may engage in profit-making activities in the name of donation.

• Article 5 The use of donated property shall respect the will of the donor and conform to the purpose of public welfare. The donated property shall not be misused for other purposes.

• Article 6 Donations shall be made in compliance with laws and regulations, and shall not violate social morality or harm the public interests or the lawful rights and interests of other citizens.