The Charity Law was promulgated in 2016 and entered into force on September 1, 2017.

There are 112 articles in total.

The key points are as follows:

1.The charitable activities means the public welfare activities conducted voluntarily by natural persons, legal persons and other organizations in such manner as property donation or provision of services.

2.he civil affairs department of the State Council shall take charge of the charity work nationwide.

3.Whoever intends to establish a charitable organization shall apply for registration with the civil affairs department of the government.

4.Charitable fundraising includes fundraising from the public and fundraising from specific objects. A charitable organization that fundraises from the public shall obtain the qualification for fundraising from the public.

5.Where the charitable organization fundraises from the public through the Internet, it shall release the fundraising information on the uniform charity information platform of or the charity information platform designated by the civil affairs department of the State Council, and may at the same time, release the fundraising information on its website.

6.Donors may make donations through charitable organizations, or directly make donations to the beneficiaries.

7.The charitable trust, as a public benefit trust, refers to the activity whereby a principal, for the purpose of charity, entrusts his property to a trustee in accordance with law, who manages and disposes of the property and carry out charitable activities in the trustee’s name according to the willingness of the principal.

8.The Charitable organizations and the income they obtain shall enjoy tax preferences in accordance with the law. A natural person, legal person or any other organization that donates property for charitable activities shall enjoy tax preferences in accordance with the law.