KYB CHINA(2004年2月11日国务院第39次常务会议通过 2004年3月8日中华人民共和国国务院令第400号公布 自2004年6月1日起施行)
(Adopted at the 39th Executive Meeting of the State Council on February 11, 2004, promulgated by Decree No. 400 of the State Council of the People's Republic of China on March 8, 2004, and effective as of June 1, 2004)
总则
General Provisions
为了规范基金会的组织和活动，维护基金会、捐赠人和受益人的合法权益，促进社会力量参与公益事业，制定本条例。
This Regulation is formulated to regulate the organization and activities of foundations, safeguard the legitimate rights and interests of foundations, donors and beneficiaries, and promote the participation of social forces in public welfare undertakings.
本条例所称基金会，是指利用自然人、法人或者其他组织捐赠的财产，以从事公益事业为目的，按照本条例的规定成立的非营利性法人。
For the purposes of this Regulation, a foundation refers to a non-profit legal person established in accordance with the provisions of this Regulation, which uses property donated by natural persons, legal persons or other organizations for the purpose of engaging in public welfare undertakings.
基金会分为面向公众募捐的基金会(以下简称公募基金会)和不得面向公众募捐的基金会(以下简称非公募基金会)。公募基金会按照募捐的地域范围，分为全国性公募基金会和地方性公募基金会。
Foundations are divided into foundations that may raise funds from the public (hereinafter referred to as public fundraising foundations) and foundations that may not raise funds from the public (hereinafter referred to as non-public fundraising foundations). Public fundraising foundations are further divided into national public fundraising foundations and local public fundraising foundations according to the geographical scope of fundraising.
基金会必须遵守宪法、法律、法规、规章和国家政策，不得危害国家安全、统一和民族团结，不得违背社会公德。
Foundations must abide by the Constitution, laws, regulations, rules and national policies, and must not endanger national security, unity and ethnic solidarity, nor violate social morality.
基金会依照章程从事公益活动，应当遵循公开、透明的原则。
Foundations shall carry out public welfare activities in accordance with their articles of association, and shall follow the principles of openness and transparency.
国务院民政部门和省、自治区、直辖市人民政府民政部门是基金会的登记管理机关。
The civil affairs department of the State Council and the civil affairs departments of provinces, autonomous regions and municipalities directly under the Central Government are the registration management authorities for foundations.
国务院民政部门负责下列基金会、基金会代表机构的登记管理工作：
The civil affairs department of the State Council is responsible for the registration management of the following foundations and representative offices of foundations:
(一)全国性公募基金会；
(1) National public fundraising foundations;
(二)拟由非内地居民担任法定代表人的基金会；
(2) Foundations whose proposed legal representative is a non-mainland resident;
(三)原始基金超过2000万元，发起人向国务院民政部门提出设立申请的非公募基金会；
(3) Non-public fundraising foundations with original funds exceeding 20 million yuan, where the initiator applies to the civil affairs department of the State Council for establishment;
(四)境外基金会在中国内地设立的代表机构。
(4) Representative offices established in mainland China by foreign foundations.
省、自治区、直辖市人民政府民政部门负责本行政区域内地方性公募基金会和不属于前款规定情况的非公募基金会的登记管理工作。
The civil affairs departments of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government are responsible for the registration and management of local public fundraising foundations and non-public fundraising foundations that do not fall under the circumstances specified in the preceding paragraph.
国务院有关部门或者国务院授权的组织，是国务院民政部门登记的基金会、境外基金会代表机构的业务主管单位。
The relevant departments of the State Council or organizations authorized by the State Council are the business supervisory units for foundations registered with the civil affairs department of the State Council and for representative offices of foreign foundations.
省、自治区、直辖市人民政府有关部门或者省、自治区、直辖市人民政府授权的组织，是省、自治区、直辖市人民政府民政部门登记的基金会的业务主管单位。
The relevant departments of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government or organizations authorized by such governments are the business supervisory units for foundations registered with the civil affairs departments of those governments.
设立、变更和注销
Establishment, Modification, and Dissolution
设立基金会，应当具备下列条件：
To establish a foundation, the following conditions must be met:
(一)为特定的公益目的而设立；
(1) Established for a specific public welfare purpose;
(二)全国性公募基金会的原始基金不低于800万元人民币，地方性公募基金会的原始基金不低于400万元人民币，非公募基金会的原始基金不低于200万元人民币；原始基金必须为到账货币资金；
(2) The original fund for a national public fundraising foundation shall be no less than 8 million yuan, for a local public fundraising foundation no less than 4 million yuan, and for a non-public fundraising foundation no less than 2 million yuan; the original fund must be monetary funds actually received.
(三)有规范的名称、章程、组织机构以及与其开展活动相适应的专职工作人员；
(3) Have a standardized name, charter, organizational structure, and full-time staff suitable for its activities;
(四)有固定的住所；
(4) Have a fixed domicile;
(五)能够独立承担民事责任。
(5) Be able to independently bear civil liability.
申请设立基金会，申请人应当向登记管理机关提交下列文件：
To apply for the establishment of a foundation, the applicant shall submit the following documents to the registration management authority:
(一)申请书；
(1) A written application;
(二)章程草案；
(2) A draft charter;
(三)验资证明和住所证明；
(3) Capital verification certificate and proof of domicile;
(四)理事名单、身份证明以及拟任理事长、副理事长、秘书长简历；
(4) List of council members, identity certificates, and resumes of the proposed chairperson, vice chairpersons, and secretary-general;
(五)业务主管单位同意设立的文件。
(5) Document of consent from the business supervisory unit.
基金会章程必须明确基金会的公益性质，不得规定使特定自然人、法人或者其他组织受益的内容。
The charter of a foundation must clearly state the foundation's public welfare nature and shall not contain provisions that benefit specific natural persons, legal persons, or other organizations.
基金会章程应当载明下列事项：
The foundation charter shall include the following items:
(一)名称及住所；
(1) Name and domicile;
(二)设立宗旨和公益活动的业务范围；
(2) Purpose of establishment and business scope of public welfare activities;
(三)原始基金数额；
(3) Amount of original fund;
(四)理事会的组成、职权和议事规则，理事的资格、产生程序和任期；
(4) Composition, functions, and rules of procedure of the board of directors, qualifications, selection procedures, and term of office of directors;
(五)法定代表人的职责；
(5) Duties of the legal representative;
(六)监事的职责、资格、产生程序和任期；
(6) Duties, qualifications, selection procedures, and term of office of supervisors;
(七)财务会计报告的编制、审定制度；
(7) Preparation and audit system for financial accounting reports;
(八)财产的管理、使用制度；
(8) Management and use system of property;
(九)基金会的终止条件、程序和终止后财产的处理。
(9) Conditions and procedures for termination of the foundation, and disposal of property after termination.
登记管理机关应当自收到本条例第九条所列全部有效文件之日起60日内，作出准予或者不予登记的决定。准予登记的，发给《基金会法人登记证书》；不予登记的，应当书面说明理由。
The registration authority shall, within 60 days from the date of receiving all valid documents listed in Article 9 of these Regulations, make a decision to approve or disapprove the registration. If registration is approved, it shall issue the 'Foundation Legal Person Registration Certificate'; if not, it shall provide a written explanation of the reasons.
基金会设立登记的事项包括：名称、住所、类型、宗旨、公益活动的业务范围、原始基金数额和法定代表人。
The matters for foundation establishment registration include: name, domicile, type, purpose, business scope of public welfare activities, amount of original fund, and legal representative.
基金会拟设立分支机构、代表机构的，应当向原登记管理机关提出登记申请，并提交拟设机构的名称、住所和负责人等情况的文件。
If a foundation intends to establish a branch or representative office, it shall apply for registration to the original registration authority and submit documents including the name, domicile, and responsible person of the proposed institution.
登记管理机关应当自收到前款所列全部有效文件之日起60日内作出准予或者不予登记的决定。准予登记的，发给《基金会分支(代表)机构登记证书》；不予登记的，应当书面说明理由。
The registration authority shall, within 60 days from the date of receiving all valid documents listed in the preceding paragraph, make a decision to approve or disapprove the registration. If registration is approved, it shall issue the 'Foundation Branch (Representative) Office Registration Certificate'; if not, it shall provide a written explanation of the reasons.
基金会分支机构、基金会代表机构设立登记的事项包括：名称、住所、公益活动的业务范围和负责人。
The matters for registration of a foundation branch or representative office include: name, domicile, business scope of public welfare activities, and responsible person.
基金会分支机构、基金会代表机构依据基金会的授权开展活动，不具有法人资格。
Foundation branches and representative offices carry out activities under the authorization of the foundation and do not have legal personality.
境外基金会在中国内地设立代表机构，应当经有关业务主管单位同意后，向登记管理机关提交下列文件：
If a foreign foundation intends to establish a representative office in Mainland China, it shall, after obtaining the consent of the relevant competent business unit, submit the following documents to the registration authority:
(一)申请书；
(1) A written application;
(二)基金会在境外依法登记成立的证明和基金会章程；
(2) Proof of the foundation's legal registration abroad and its articles of association;
(三)拟设代表机构负责人身份证明及简历；
(3) Identity certificate and resume of the proposed responsible person of the representative office.
(四)住所证明；
(4) Proof of domicile;
(五)业务主管单位同意在中国内地设立代表机构的文件。
(5) Document from the competent business unit agreeing to the establishment of a representative office in Mainland China.
登记管理机关应当自收到前款所列全部有效文件之日起60日内，作出准予或者不予登记的决定。准予登记的，发给《境外基金会代表机构登记证书》；不予登记的，应当书面说明理由。
The registration management authority shall, within 60 days from the date of receiving all the valid documents listed in the preceding paragraph, make a decision to approve or deny registration. If registration is approved, a "Registration Certificate for Representative Office of Foreign Foundation" shall be issued; if registration is denied, the reasons shall be provided in writing.
境外基金会代表机构设立登记的事项包括：名称、住所、公益活动的业务范围和负责人。
The items for registration of establishment of a representative office of a foreign foundation include: name, domicile, business scope of public welfare activities, and responsible person.
境外基金会代表机构应当从事符合中国公益事业性质的公益活动。境外基金会对其在中国内地代表机构的民事行为，依照中国法律承担民事责任。
A representative office of a foreign foundation shall engage in public welfare activities that conform to the nature of China's public welfare undertakings. The foreign foundation shall bear civil liability for the civil acts of its representative office in Mainland China in accordance with Chinese law.
基金会、境外基金会代表机构依照本条例登记后，应当依法办理税务登记。
After a foundation or a representative office of a foreign foundation is registered in accordance with these Regulations, it shall undergo tax registration in accordance with the law.
基金会、境外基金会代表机构，凭登记证书依法申请组织机构代码、刻制印章、开立银行账户。
A foundation or a representative office of a foreign foundation shall, on the basis of its registration certificate, apply for an organization code, engrave a seal, and open a bank account in accordance with the law.
基金会、境外基金会代表机构应当将组织机构代码、印章式样、银行账号以及税务登记证件复印件报登记管理机关备案。
A foundation or a representative office of a foreign foundation shall file the organization code, seal specimen, bank account number, and a copy of the tax registration certificate with the registration management authority for record.
基金会、基金会分支机构、基金会代表机构和境外基金会代表机构的登记事项需要变更的，应当向登记管理机关申请变更登记。
If the registration items of a foundation, a branch of a foundation, a representative office of a foundation, or a representative office of a foreign foundation need to be changed, an application for change of registration shall be submitted to the registration management authority.
基金会修改章程，应当征得其业务主管单位的同意，并报登记管理机关核准。
If a foundation amends its articles of association, it shall obtain the consent of its competent business unit and report to the registration management authority for approval.
基金会、境外基金会代表机构有下列情形之一的，应当向登记管理机关申请注销登记：
A foundation or a representative office of an overseas foundation shall apply to the registration management authority for deregistration under any of the following circumstances:
(一)按照章程规定终止的；
(1) Termination in accordance with the provisions of the articles of association;
(二)无法按照章程规定的宗旨继续从事公益活动的；
(2) Inability to continue engaging in public welfare activities in accordance with the purposes set forth in the articles of association;
(三)由于其他原因终止的。
(3) Termination due to other reasons.
基金会撤销其分支机构、代表机构的，应当向登记管理机关办理分支机构、代表机构的注销登记。
If a foundation dissolves its branch or representative office, it shall handle the deregistration of the branch or representative office with the registration management authority.
基金会注销的，其分支机构、代表机构同时注销。
When a foundation is dissolved, its branches and representative offices shall be dissolved simultaneously.
基金会在办理注销登记前，应当在登记管理机关、业务主管单位的指导下成立清算组织，完成清算工作。
Before handling deregistration, a foundation shall, under the guidance of the registration management authority and the business supervisory unit, establish a liquidation organization and complete the liquidation work.
基金会应当自清算结束之日起15日内向登记管理机关办理注销登记；在清算期间不得开展清算以外的活动。
A foundation shall handle deregistration with the registration management authority within 15 days from the date of completion of liquidation; during the liquidation period, no activities other than liquidation shall be carried out.
基金会、基金会分支机构、基金会代表机构以及境外基金会代表机构的设立、变更、注销登记，由登记管理机关向社会公告。
The establishment, alteration, and deregistration of foundations, foundation branches, foundation representative offices, and representative offices of overseas foundations shall be announced to the public by the registration management authority.
组织机构
Organizational Structure
基金会设理事会，理事为5人至25人，理事任期由章程规定，但每届任期不得超过5年。理事任期届满，连选可以连任。
A foundation shall establish a board of directors, with 5 to 25 directors. The term of office of directors shall be stipulated in the articles of association, but each term shall not exceed 5 years. Directors may be re-elected upon expiration of their term.
用私人财产设立的非公募基金会，相互间有近亲属关系的基金会理事，总数不得超过理事总人数的1/3；其他基金会，具有近亲属关系的不得同时在理事会任职。
For a non-public fundraising foundation established with private property, the total number of directors who are close relatives of each other shall not exceed one-third of the total number of directors; for other foundations, persons with close family relationships shall not serve on the board simultaneously.
在基金会领取报酬的理事不得超过理事总人数的1/3。
The number of directors receiving compensation from the foundation shall not exceed one-third of the total number of directors.
理事会设理事长、副理事长和秘书长，从理事中选举产生，理事长是基金会的法定代表人。
The board of directors shall have a chairperson, vice chairperson(s), and a secretary-general, elected from among the directors. The chairperson is the legal representative of the foundation.
理事会是基金会的决策机构，依法行使章程规定的职权。
The board of directors is the decision-making body of the foundation and shall exercise the powers stipulated in the articles of association in accordance with the law.
理事会每年至少召开2次会议。理事会会议须有2/3以上理事出席方能召开；理事会决议须经出席理事过半数通过方为有效。
The board of directors shall hold at least two meetings each year. A board meeting may be convened only if more than two-thirds of the directors are present. Resolutions of the board shall be effective only if passed by more than half of the directors present.
下列重要事项的决议，须经出席理事表决，2/3以上通过方为有效：
Resolutions on the following important matters shall be effective only if passed by more than two-thirds of the directors present at the meeting:
(一)章程的修改；
(1) Amendment of the articles of association;
(二)选举或者罢免理事长、副理事长、秘书长；
(2) Election or removal of the chairperson, vice chairperson(s), and secretary-general;
(三)章程规定的重大募捐、投资活动；
(3) Major fundraising and investment activities as stipulated in the articles of association.
(四)基金会的分立、合并。
(4) Division and merger of foundations.
理事会会议应当制作会议记录，并由出席理事审阅、签名。
Board meetings shall produce meeting minutes, which shall be reviewed and signed by the attending directors.
基金会设监事。监事任期与理事任期相同。理事、理事的近亲属和基金会财会人员不得兼任监事。
A foundation shall have supervisors. The term of office of a supervisor shall be the same as that of a director. Directors, close relatives of directors, and financial and accounting personnel of the foundation may not concurrently serve as supervisors.
监事依照章程规定的程序检查基金会财务和会计资料，监督理事会遵守法律和章程的情况。
Supervisors shall inspect the financial and accounting records of the foundation in accordance with the procedures stipulated in the articles of association, and supervise the board's compliance with laws and the articles of association.
监事列席理事会会议，有权向理事会提出质询和建议，并应当向登记管理机关、业务主管单位以及税务、会计主管部门反映情况。
Supervisors shall attend board meetings as non-voting participants, have the right to raise questions and suggestions to the board, and shall report to the registration authority, the business supervisory unit, and the tax and accounting authorities.
基金会理事长、副理事长和秘书长不得由现职国家工作人员兼任。基金会的法定代表人，不得同时担任其他组织的法定代表人。公募基金会和原始基金来自中国内地的非公募基金会的法定代表人，应当由内地居民担任。
The chairperson, vice chairperson, and secretary-general of a foundation may not be concurrently held by current state functionaries. The legal representative of a foundation may not concurrently serve as the legal representative of another organization. The legal representative of a public fundraising foundation or a non-public fundraising foundation whose original funds originate from mainland China shall be a mainland resident.
因犯罪被判处管制、拘役或者有期徒刑，刑期执行完毕之日起未逾5年的，因犯罪被判处剥夺政治权利正在执行期间或者曾经被判处剥夺政治权利的，以及曾在因违法被撤销登记的基金会担任理事长、副理事长或者秘书长，且对该基金会的违法行为负有个人责任，自该基金会被撤销之日起未逾5年的，不得担任基金会的理事长、副理事长或者秘书长。
Persons who have been sentenced to public surveillance, criminal detention, or fixed-term imprisonment for a crime, where less than five years have elapsed since the completion of the sentence; persons who are currently serving a sentence of deprivation of political rights or have been sentenced to deprivation of political rights; and persons who have served as chairperson, vice chairperson, or secretary-general of a foundation that was deregistered due to illegal activities and bear personal responsibility for such illegal activities, where less than five years have elapsed since the deregistration of the foundation, may not serve as chairperson, vice chairperson, or secretary-general of a foundation.
基金会理事遇有个人利益与基金会利益关联时，不得参与相关事宜的决策；基金会理事、监事及其近亲属不得与其所在的基金会有任何交易行为。
When a director of a foundation has a personal interest that is related to the foundation's interest, the director shall not participate in the decision-making on related matters; directors, supervisors, and their close relatives of a foundation may not engage in any transaction with the foundation.
监事和未在基金会担任专职工作的理事不得从基金会获取报酬。
Supervisors and directors who do not hold full-time positions in the foundation may not receive remuneration from the foundation.
担任基金会理事长、副理事长或者秘书长的香港居民、澳门居民、台湾居民、外国人以及境外基金会代表机构的负责人，每年在中国内地居留时间不得少于3个月。
Hong Kong residents, Macao residents, Taiwan residents, foreigners, and the responsible persons of representative offices of foreign foundations who serve as chairperson, vice chairperson, or secretary-general of a foundation shall reside in mainland China for no less than three months each year.
财产的管理和使用
Management and Use of Property
基金会组织募捐、接受捐赠，应当符合章程规定的宗旨和公益活动的业务范围。境外基金会代表机构不得在中国境内组织募捐、接受捐赠。
When organizing fundraising or accepting donations, a foundation shall comply with the purposes and scope of public welfare activities stipulated in its articles of association. The representative office of a foreign foundation shall not organize fundraising or accept donations within the territory of China.
公募基金会组织募捐，应当向社会公布募得资金后拟开展的公益活动和资金的详细使用计划。
When a public fundraising foundation organizes fundraising, it shall publicly announce the public welfare activities to be carried out with the funds raised and the detailed plan for the use of the funds.
基金会及其捐赠人、受益人依照法律、行政法规的规定享受税收优惠。
Foundations and their donors and beneficiaries shall enjoy tax preferences in accordance with laws and administrative regulations.
基金会的财产及其他收入受法律保护，任何单位和个人不得私分、侵占、挪用。
The property and other income of a foundation shall be protected by law, and no unit or individual may privately distribute, encroach upon, or misappropriate them.
基金会应当根据章程规定的宗旨和公益活动的业务范围使用其财产；捐赠协议明确了具体使用方式的捐赠，根据捐赠协议的约定使用。
A foundation shall use its property in accordance with the purposes and scope of public welfare activities stipulated in its articles of association; for donations that specify the specific method of use in the donation agreement, the property shall be used in accordance with the terms of the donation agreement.
接受捐赠的物资无法用于符合其宗旨的用途时，基金会可以依法拍卖或者变卖，所得收入用于捐赠目的。
When donated materials cannot be used for purposes consistent with the foundation's purposes, the foundation may auction or sell them in accordance with the law, and the proceeds shall be used for the donation purposes.
基金会应当按照合法、安全、有效的原则实现基金的保值、增值。
A foundation shall preserve and increase the value of its funds in accordance with the principles of legality, safety, and effectiveness.
公募基金会每年用于从事章程规定的公益事业支出，不得低于上一年总收入的70%；非公募基金会每年用于从事章程规定的公益事业支出，不得低于上一年基金余额的8%。
A public fundraising foundation shall spend no less than 70% of its total income from the previous year on public welfare undertakings stipulated in its articles of association each year; a non-public fundraising foundation shall spend no less than 8% of its fund balance from the previous year on public welfare undertakings stipulated in its articles of association each year.
基金会工作人员工资福利和行政办公支出不得超过当年总支出的10%。
The salaries, welfare, and administrative office expenses of a foundation's staff shall not exceed 10% of the total expenditure for the current year.
基金会开展公益资助项目，应当向社会公布所开展的公益资助项目种类以及申请、评审程序。
When carrying out public welfare funding projects, a foundation shall publicly disclose the types of public welfare funding projects it conducts, as well as the application and review procedures.
基金会可以与受助人签订协议，约定资助方式、资助数额以及资金用途和使用方式。
A foundation may enter into an agreement with the recipient, specifying the funding method, funding amount, and the purpose and manner of use of the funds.
基金会有权对资助的使用情况进行监督。受助人未按协议约定使用资助或者有其他违反协议情形的，基金会有权解除资助协议。
The foundation has the right to supervise the use of the funding. If the recipient fails to use the funding in accordance with the agreement or otherwise violates the agreement, the foundation has the right to terminate the funding agreement.
基金会应当执行国家统一的会计制度，依法进行会计核算、建立健全内部会计监督制度。
A foundation shall implement the unified national accounting system, conduct accounting in accordance with the law, and establish and improve internal accounting supervision systems.
基金会注销后的剩余财产应当按照章程的规定用于公益目的；无法按照章程规定处理的，由登记管理机关组织捐赠给与该基金会性质、宗旨相同的社会公益组织，并向社会公告。
After a foundation is dissolved, its remaining property shall be used for public welfare purposes in accordance with the provisions of its articles of association; if it cannot be handled in accordance with the articles of association, the registration authority shall organize its donation to a social welfare organization with the same nature and purpose as the foundation, and make a public announcement.
监督管理
Supervision and Administration
基金会登记管理机关履行下列监督管理职责：
The registration authority of foundations shall perform the following supervision and administration duties:
(一)对基金会、境外基金会代表机构实施年度检查；
(1) Conduct annual inspections of foundations and representative offices of foreign foundations;
(二)对基金会、境外基金会代表机构依照本条例及其章程开展活动的情况进行日常监督管理；
(2) Conduct daily supervision and administration of the activities of foundations and representative offices of foreign foundations in accordance with these Regulations and their articles of association;
(三)对基金会、境外基金会代表机构违反本条例的行为依法进行处罚。
(3) Impose penalties in accordance with the law for violations of these Regulations by foundations and representative offices of foreign foundations.
基金会业务主管单位履行下列监督管理职责：
The business supervisory unit of a foundation shall perform the following supervision and management duties:
(一)指导、监督基金会、境外基金会代表机构依据法律和章程开展公益活动；
(1) Guide and supervise foundations and foreign foundation representative offices to carry out public welfare activities in accordance with laws and articles of association;
(二)负责基金会、境外基金会代表机构年度检查的初审；
(2) Be responsible for the preliminary review of the annual inspection of foundations and foreign foundation representative offices;
(三)配合登记管理机关、其他执法部门查处基金会、境外基金会代表机构的违法行为。
(3) Cooperate with the registration management authority and other law enforcement departments to investigate and deal with illegal acts of foundations and foreign foundation representative offices.
基金会、境外基金会代表机构应当于每年3月31日前向登记管理机关报送上一年度工作报告，接受年度检查。年度工作报告在报送登记管理机关前应当经业务主管单位审查同意。
Foundations and foreign foundation representative offices shall submit an annual work report for the previous year to the registration management authority before March 31 each year and undergo annual inspection. The annual work report shall be reviewed and approved by the business supervisory unit before submission to the registration management authority.
年度工作报告应当包括：财务会计报告、注册会计师审计报告，开展募捐、接受捐赠、提供资助等活动的情况以及人员和机构的变动情况等。
The annual work report shall include: financial accounting reports, certified public accountant audit reports, information on fundraising, donation acceptance, provision of grants and other activities, as well as changes in personnel and institutions.
基金会应当接受税务、会计主管部门依法实施的税务监督和会计监督。
Foundations shall accept the tax supervision and accounting supervision implemented by the tax and accounting authorities in accordance with the law.
基金会在换届和更换法定代表人之前，应当进行财务审计。
Before a change of term or replacement of the legal representative, a foundation shall conduct a financial audit.
基金会、境外基金会代表机构应当在通过登记管理机关的年度检查后，将年度工作报告在登记管理机关指定的媒体上公布，接受社会公众的查询、监督。
After passing the annual inspection by the registration management authority, foundations and foreign foundation representative offices shall publish the annual work report on media designated by the registration management authority for public inquiry and supervision.
捐赠人有权向基金会查询捐赠财产的使用、管理情况，并提出意见和建议。对于捐赠人的查询，基金会应当及时如实答复。
Donors have the right to inquire about the use and management of donated property from foundations and to provide opinions and suggestions. Foundations shall respond to donors' inquiries in a timely and truthful manner.
基金会违反捐赠协议使用捐赠财产的，捐赠人有权要求基金会遵守捐赠协议或者向人民法院申请撤销捐赠行为、解除捐赠协议。
If a foundation uses donated property in violation of the donation agreement, the donor has the right to demand that the foundation comply with the donation agreement or apply to the people's court to revoke the donation act and rescind the donation agreement.
法律责任
Legal Liability
未经登记或者被撤销登记后以基金会、基金会分支机构、基金会代表机构或者境外基金会代表机构名义开展活动的，由登记管理机关予以取缔，没收非法财产并向社会公告。
Any entity that conducts activities in the name of a foundation, a foundation branch, a foundation representative office, or an overseas foundation representative office without registration or after its registration has been revoked shall be banned by the registration management authority, its illegal property shall be confiscated, and a public notice shall be issued.
基金会、基金会分支机构、基金会代表机构或者境外基金会代表机构有下列情形之一的，登记管理机关应当撤销登记：
The registration management authority shall revoke the registration of a foundation, foundation branch, foundation representative office, or overseas foundation representative office under any of the following circumstances:
(一)在申请登记时弄虚作假骗取登记的，或者自取得登记证书之日起12个月内未按章程规定开展活动的；
(1) It obtains registration by fraud or fails to carry out activities in accordance with its articles of association within 12 months from the date of obtaining the registration certificate;
(二)符合注销条件，不按照本条例的规定办理注销登记仍继续开展活动的。
(2) It meets the conditions for cancellation but continues to conduct activities without completing the cancellation registration in accordance with the provisions of these Regulations.
基金会、基金会分支机构、基金会代表机构或者境外基金会代表机构有下列情形之一的，由登记管理机关给予警告、责令停止活动；情节严重的，可以撤销登记：
The registration management authority shall give a warning or order the suspension of activities of a foundation, foundation branch, foundation representative office, or overseas foundation representative office under any of the following circumstances; if the circumstances are serious, the registration may be revoked:
(一)未按照章程规定的宗旨和公益活动的业务范围进行活动的；
(1) It conducts activities that deviate from the purposes stated in its articles of association and the business scope of public welfare activities;
(二)在填制会计凭证、登记会计账簿、编制财务会计报告中弄虚作假的；
(2) It falsifies accounting vouchers, accounting books, or financial accounting reports;
(三)不按照规定办理变更登记的；
(3) It fails to handle change registration in accordance with the provisions.
(四)未按照本条例的规定完成公益事业支出额度的；
(4) Failing to complete the required amount of public welfare expenditures in accordance with these Regulations;
(五)未按照本条例的规定接受年度检查，或者年度检查不合格的；
(5) Failing to undergo annual inspection in accordance with these Regulations, or failing the annual inspection;
(六)不履行信息公布义务或者公布虚假信息的。
(6) Failing to fulfill the obligation of information disclosure or disclosing false information.
基金会、境外基金会代表机构有前款所列行为的，登记管理机关应当提请税务机关责令补交违法行为存续期间所享受的税收减免。
If a foundation or a representative office of an overseas foundation has any of the acts listed in the preceding paragraph, the registration authority shall request the tax authority to order the repayment of tax reductions and exemptions enjoyed during the period of the violation.
基金会理事会违反本条例和章程规定决策不当，致使基金会遭受财产损失的，参与决策的理事应当承担相应的赔偿责任。
If the board of directors of a foundation makes improper decisions in violation of these Regulations and the foundation's articles of association, causing property losses to the foundation, the directors who participated in the decision shall bear corresponding compensation liability.
基金会理事、监事以及专职工作人员私分、侵占、挪用基金会财产的，应当退还非法占用的财产；构成犯罪的，依法追究刑事责任。
If directors, supervisors, or full-time staff of a foundation privately divide, misappropriate, or embezzle foundation property, they shall return the illegally occupied property; if the act constitutes a crime, criminal liability shall be pursued according to law.
基金会、境外基金会代表机构被责令停止活动的，由登记管理机关封存其登记证书、印章和财务凭证。
If a foundation or a representative office of an overseas foundation is ordered to cease activities, the registration authority shall seal up its registration certificate, seal, and financial vouchers.
登记管理机关、业务主管单位工作人员滥用职权、玩忽职守、徇私舞弊，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分或者纪律处分。
If staff of the registration authority or the business supervisory unit abuse their power, neglect their duty, or engage in malpractice for personal gain, and the act constitutes a crime, criminal liability shall be pursued according to law; if it does not constitute a crime, administrative sanctions or disciplinary actions shall be imposed according to law.
附则
Supplementary Provisions
本条例所称境外基金会，是指在外国以及中华人民共和国香港特别行政区、澳门特别行政区和台湾地区合法成立的基金会。
For the purposes of these Regulations, "overseas foundation" refers to a foundation legally established in a foreign country or in the Hong Kong Special Administrative Region, Macao Special Administrative Region, or Taiwan region of the People's Republic of China.
基金会设立申请书、基金会年度工作报告的格式以及基金会章程范本，由国务院民政部门制订。
The format of the foundation establishment application, the foundation annual work report, and the model foundation charter shall be formulated by the civil affairs department of the State Council.
本条例自2004年6月1日起施行，1988年9月27日国务院发布的《基金会管理办法》同时废止。
These Regulations shall come into force as of June 1, 2004, and the Measures for the Administration of Foundations promulgated by the State Council on September 27, 1988 shall be repealed simultaneously.
本条例施行前已经设立的基金会、境外基金会代表机构，应当自本条例施行之日起6个月内，按照本条例的规定申请换发登记证书。
Foundations and representative offices of foreign foundations that have been established prior to the implementation of these Regulations shall, within six months from the date of implementation of these Regulations, apply for replacement of their registration certificates in accordance with the provisions of these Regulations.