（1999年6月28日第九届全国人民代表大会常务委员会第十次会议通过1999年6月28日中华人民共和国主席令第十九号公布自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)
第一条为了鼓励捐赠，规范捐赠和受赠行为，保护捐赠人、受赠人和受益人的合法权益，促进公益事业的发展，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.
第二条自然人、法人或者其他组织自愿无偿向依法成立的公益性社会团体和公益性非营利的事业单位捐赠财产，用于公益事业的，适用本法。
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.
第三条本法所称公益事业是指非营利的下列事项：
Article 3: The public welfare undertakings stated in this Law refer to the following non-profit activities:
（一）救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动；
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;
（四）促进社会发展和进步的其他社会公共和福利事业。
4.
Other public and welfare undertakings in society that aim to promote social development and progress.
第四条捐赠应当是自愿和无偿的，禁止强行摊派或者变相摊派，不得以捐赠为名从事营利活动。
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.
第五条捐赠财产的使用应当尊重捐赠人的意愿，符合公益目的，不得将捐赠财产挪作他用。
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.
第六条捐赠应当遵守法律、法规，不得违背社会公德，不得损害公共利益和其他公民的合法权益。
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.
第七条公益性社会团体受赠的财产及其增值为社会公共财产，受国家法律保护，任何单位和个人不得侵占、挪用和损毁。
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.
第八条国家鼓励公益事业的发展，对公益性社会团体和公益性非营利的事业单位给予扶持和优待。
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.
国家鼓励自然人、法人或者其他组织对公益事业进行捐赠。
The state encourages natural persons, legal persons, or other organizations to make donations to public welfare undertakings.
对公益事业捐赠有突出贡献的自然人、法人或者其他组织，由人民政府或者有关部门予以表彰。
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.
对捐赠人进行公开表彰，应当事先征求捐赠人的意见。
The consent of the donor should first be sought before any public commendation is extended to the donor.
第九条自然人、法人或者其他组织可以选择符合其捐赠意愿的公益性社会团体和公益性非营利的事业单位进行捐赠。
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.
捐赠的财产应当是其有权处分的合法财产。
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.
本法所称公益性社会团体是指依法成立的，以发展公益事业为宗旨的基金会、慈善组织等社会团体。
The social bodies engaged in public welfare stated in this Law refer to legally established social bodies that aim to develop public welfare undertakings.
本法所称公益性非营利的事业单位是指依法成立的，从事公益事业的不以营利为目的的教育机构、科学研究机构、医疗卫生机构、社会公共文化机构、社会公共体育机构和社会福利机构等。
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.
第十一条在发生自然灾害时或者境外捐赠人要求县级以上人民政府及其部门作为受赠人时，县级以上人民政府及其部门可以接受捐赠，并依照本法的有关规定对捐赠财产进行管理。
Article 11: In the case of natural disasters or when the people's governments and their departments at and above the county level are named by the donor outside the country as the recipient, the people's governments and their departments at and above the county level are allowed to receive the donation and to exercise management over the donation in accordance with relevant stipulations of this Law.
县级以上人民政府及其部门可以将受赠财产转交公益性社会团体或者公益性非营利的事业单位；也可以按照捐赠人的意愿分发或者兴办公益事业，但是不得以本机关为受益对象。
The people's governments and their departments at and above the county level can either turn over the donated assets they have received to social bodies engaged in public welfare and non-profit welfare administration units, or they can distribute to or run public welfare undertakings according to the will of the donor.
However, they are not allowed to list themselves as the beneficiary of the donation.
第十二条捐赠人可以与受赠人就捐赠财产的种类、质量、数量和用途等内容订立捐赠协议。
Article 12: The donor can enter into a donation agreement with the recipient concerning the nature, quality, quantity, and uses of the donation.
The donor has the right to decide the quantity, the use, and the form of the donation.
捐赠人有权决定捐赠的数量、用途和方式。
Article 12: The donor can enter into a donation agreement with the recipient concerning the nature, quality, quantity, and uses of the donation.
The donor has the right to decide the quantity, the use, and the form of the donation.
捐赠人应当依法履行捐赠协议，按照捐赠协议约定的期限和方式将捐赠财产转移给受赠人。
The donor should fulfill the donation agreement according to the law, and turn over the donated assets to the recipient in accordance with the time and the form agreed in the donation agreement.
第十三条捐赠人捐赠财产兴建公益事业工程项目，应当与受赠人订立捐赠协议，对工程项目的资金、建设、管理和使用作出约定。
Article 13: If the donor is to donate assets to build a public welfare project, the donor is required to reach a donation agreement with the recipient on the capital, construction, management, and use of the project.