基金会管理条例（中英文对照）
Regulations on Funds
中华人民共和国国务院令第400号
Order of the State Council of the People's Republic of China No. 400
《基金会管理条例》已经2004年2月4日国务院第38次常务会议通过，现予公布，自2004年6月1日起施行。
Regulations on Funds, adopted at the 38th executive meeting of the State Council on February 4th, 2004, are hereby promulgated. It shall be implemented as of June 1st, 2004.
总理 温家宝
Wen Jiabao,Premier
二00四年三月八日
March 8th, 2004
第一章 总则
Chapter 1 General Provisions
第一条 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。
Article 1 This Regulation is formulated with a view to standardizing the organization and activities of funds, safeguarding the legitimate rights and interests of funds, donators and beneficiaries and promoting social involvement in the philanthropic undertakings.
第二条 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。
Article 2 "The fund" in this Regulation refers to the non-profit legal person incorporated under this Regulation for the purpose of public benefit undertakings, on the strength of the properties donated by natural persons, legal persons or other originations.
第三条 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。
Article 3 Funds include those that can solicit donations from the public (hereinafter referred to as public funds) and those that shall not solicit donations from the public (hereinafter referred to as non-public finds). Public funds include, in accordance with the scope of solicitation region, national public funds and local public funds.
第四条 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。
Article 4 funds must abide by the constitution, laws, regulation, rules and national policies, shall not harm security and unification of the state and national solidarity and shall not go against public morality.
第五条 基金会依照章程从事公益活动，应当遵循公开、透明的原则。
Article 5 Funds shall engage in philanthropic activities in accordance with the articles of incorporation thereof in compliance with the principle of openness and transparency.
第六条 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。
Article 6 The civil affairs authority of the State Council and such authorities under the people''s governments at the level of a province, an autonomous regions and a municipality directly under the Central Government are administrations which funds should register with.
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 authorities under the State Council are responsible for the registration and administration of the following funds or representative institutions of funds:
(一)全国性公募基金会；
(1) National public funds;
(二)拟由非内地居民担任法定代表人的基金会；
(2) Funds whose legal representative is proposed to be assumed by a non-Chinese-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 funds whose original fund exceeds 20 million RMB Yuan and the sponsor thereof files the incorporation application to the civil affairs authority under the State Council; and
(四)境外基金会在中国内地设立的代表机构。
(4) Representative institutions established on mainland of China by overseas funds.
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 authorities under the people's governments at the level of a province, an autonomous region and a municipality directly under the Central Government are responsible for the registration and administration of local public funds within its respective administrative region and non-public funds other than those provided in the previous paragraph.
第七条 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。
Article 7 Relevant authorities of the State Council or organizations authorized by the State Council are competent agencies for the business of funds and representative organizations of the overseas funds registered with the civil affairs authority under the State Council.
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。
Relevant authorities under the people''s governments at the level of a province, an autonomous regions and a municipality directly under the Central Government or organizations authorized thereby are competent agencies for the business of funds registered with the civil affairs authorities under the people''s governments at the level of a province, an autonomous regions and a municipality directly under the Central Government.
第二章 设立、变更和注销
Chapter 2 Incorporation, Alteration and Cancellation
第八条 设立基金会，应当具备下列条件：
Article 8 A fund shall meet the following conditions to be incorporated:
(一)为特定的公益目的而设立；
(1) it is incorporated for specific public benefit purposes;
(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 shall be not less than, in the case of a national public fund RMB 8 million Yuan, in the case of a local public fund RMB 4 million Yuan, in the case of a non-public fund RMB 2 million Yuan. The original fund shall be the monetary fund on the account.
(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) it shall has a name, articles of incorporation, an organizational structure as well as full-time working staff in compliance with the activities it conducts;
(四)有固定的住所；
(4) it has a fixed domicile;
(五)能够独立承担民事责任。
(5) it can assume civil liabilities independently.
第九条 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：
Article 9 The applicant shall submit the following documents to the authorities responsible for registration and administration for the incorporation of a fund:
(一)申请书；
(1) the application;
(二)章程草案；
(2) the draft articles of incorporation;
(三)验资证明和住所证明；
(3) the capital verification certificate and the domicile certificate;
(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) the list of the directors, personal identity certificates thereof as well as resumes of the proposed chairman of the board, vice-chairman of the board and the secretary general;
(五)业务主管单位同意设立的文件。
(5) the documents approving the incorporation issued by the competent authorities for business.
第十条 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。
Article 10 The articles of incorporation of a fund shall specify its public benefit nature and shall not inure to the benefits of specific natural persons, legal persons or other organizations.
基金会章程应当载明下列事项：
The articles of incorporation shall set forth:
(一)名称及住所；
(1) the name and the domicile;
(二)设立宗旨和公益活动的业务范围；
(2) the purpose of incorporation and the business scope of public benefit activities;
(三)原始基金数额；
(3) the 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) the composition, authorities and discussion rules of the board of directors, and the qualification, determination and term of office of the directors
(五)法定代表人的职责；
(5) the responsibilities of the legal representative;
(六)监事的职责、资格、产生程序和任期；
(6) the responsibilities, qualifications, determination and term of office of the supervisors;
(七)财务会计报告的编制、审定制度；
(7) the preparation and the examination and approval of financial accounting reports;
(八)财产的管理、使用制度；
(8) the system of the management and utilization of properties
(九)基金会的终止条件、程序和终止后财产的处理。
(9) the conditions and procedures for the termination of the fund and the disposal of properties after termination.
第十一条 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。
Article 11 The registration and administration authorities shall, within 60 days from its receipt of all the valid documents set forth by Article 9 of this Regulation, decide whether to grant approval to registration or not. In case of approval, a Registration Certificate for the Fund Legal Person shall be issued; In case of disapproval, reasons shall be given in writing.
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 subject to incorporation registration of a fund include: the name, the domicile, the type, the purposes, the business scope of public benefit activities, the original fund amount and the legal representative.
第十二条 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。
Article 12 To establish branches or representative institutions, a fund shall file the application for registration to the original registration and administration authority, and submit documents containing such matters as the name, the domicile and the person in charge thereof.
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 and administration authorities shall, within 60 days from receipt of all the valid documents set forth in the previous article, decide whether to grant approval to registration or not. In case of approval, a Registration Certificate for Branch (Representative) Institution of Fund shall be issued; In case of disapproval, reasons shall be given in writing.
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 subject to incorporation registration of branch or representative institutions of a fund include: the name, the domicile, the business scope of public benefit activities and the person in charge.
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。
Branches or the representative institutions of a fund shall conduct activities as authorized by the fund and it does not possess the status of a legal person.
第十三条 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：
Article 13 To establish representative institutions in mainland China, an overseas fund shall submit the following documents to the competent authorities responsible for registration after obtaining the approval of the relevant authorities responsible for business:
(一)申请书；
(1) the application;
(二)基金会在境外依法登记成立的证明和基金会章程；
(2) the certificate of legal establishment of the fund abroad according to law and the charter of the fund;
(三)拟设代表机构负责人身份证明及简历；
(3) the identity certificate and resume of the person in charge of the proposed representative institutions;
(四)住所证明；
(4) the certificate 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) the document issued by the competent authorities for the business approving the establishment of the representative institutions 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 and administration authorities shall, within 60 days from receipt of all the valid documents set forth in the previous article, decide whether to grant approval to registration or not. In case of approval, a Registration Certificate for Representative Institution of Overseas Fund shall be issued; In case of disapproval, reasons shall be given 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 matters subject to incorporation registration of the representative institution of an overseas fund include: the name, the domicile, the business scope of public benefit activities and the person in charge.
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。
Representative institution of an overseas fund shall engage in activities in compliance with the nature of Chinese public benefit undertakings. The overseas funds shall assume civil liabilities in accordance with Chinese laws with respect to civil actions of their representative institutions in mainland China.
第十四条 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。
Article 14 Funds and representative institutions of overseas funds shall, after registration in accordance with this Regulation, go through tax registration according to 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。
Funds and representative institutions of overseas funds shall, based on registration certificates, apply for organization code, prepare seals and open bank accounts according to 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。
Funds and representative institutions of overseas funds shall file with the registration and administration authorities the organization code, the sample of the seal, the bank account number and the copy of taxation registration certificate.
第十五条 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。
Article 15 Funds, branches of funds, representative institutions of funds, and representative institutions of overseas funds shall, in case of any change of registration entries, apply to the registration and administration authorities for alteration registration.
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。
Amendments to the articles of incorporation of the fund shall be approved by the competent authorities of business and ratified by the registration and administration authority.
第十六条 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：
Article 16 Funds and representative institutions of overseas funds shall apply for cancellation registration to the registration and administration authority in case of:
(一)按照章程规定终止的；
(1) termination pursuant to articles of incorporation;
(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 to engage in the public benefit activities pursuant to the purposes provided in the articles of incorporation;
(三)由于其他原因终止的。
(3) termination on account of other reasons.
第十七条 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。
Article 17 A fund shall, in event of cancellation of its branches or its representative institutions, make cancellation registration of its branches or its representative institutions with the registration and administration authority.
基金会注销的，其分支机构、代表机构同时注销。
Where a fund is canceled, its branches or representative institutions shall be canceled simultaneously.
第十八条 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。
Article 18 A fund shall, before cancellation registration, establish a liquidation group and complete liquidation under the guidance of the registration and administration authority and competent authorities of business.
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 fund shall, within 15 days from the date when liquidation terminates, make cancellation registration with the registration and administration authority. No activities other than liquidation shall be carried out within the liquidation period.
第十九条 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。
Article 19 Registration of incorporation, alteration or cancellation of funds, branches of funds, representative institutions of funds and representative institutions of overseas funds shall be made public by the registration and administration authority.
第三章 组织机构
Chapter 3 Organizational Structure
第二十条 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。
Article 20 A fund shall have a board of directors composed of 5 to 25 directors. Each term of office of the directors is provided for in the articles of incorporation and shall not exceed 5 years. A director may serve consecutive terms if reelected upon expiration of his term of office.
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。
In the case of a non-public fund incorporated with private properties, the total number of directors as near relatives shall not exceed one third of all the directors. In the case of other funds, directors as near relatives 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 remuneration from the fund shall not exceed one third of the total number of the 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。
Chairman of the board, vice-chairman of the board and secretary general of a fund are elected from the directors. The chairman of the board is the legal representative of the fund.
第二十一条 理事会是基金会的决策机构，依法行使章程规定的职权。
Article 21 Board of directors, the decision-making organ of a foundation, shall perform its functions provided in the articles of incorporation according to 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 convene at least twice a year. The board of directors shall meet only if more than two thirds of the directors are present. Any resolution of the board shall be approved by half of the directors present to be valid.
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：
Resolution with respect to the following important matters shall be subject to vote by the directors present and approved by two thirds to be valid:
(一)章程的修改；
(1) amendments to the articles of incorporation;
(二)选举或者罢免理事长、副理事长、秘书长；
(2) election or removal of the Chairman of the Board, vice-chairman of the Board or the secretary general;
(三)章程规定的重大募捐、投资活动；
(3) significant solicitation of donations or investment activities provided for in the articles of incorporation;
(四)基金会的分立、合并。
(4) division or merger of the fund.
理事会会议应当制作会议记录，并由出席理事审阅、签名。
Meetings of the board shall be minted. Such minutes shall be checked, approved and signed by the directors present.
第二十二条 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。
Article 22 A fund shall have a Board of supervisors, whose term of office is the same with that of the directors. Directors, close relatives of the directors and financial staff of the fund shall not serve concurrently 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 examine the financial and accounting materials pursuant to the procedures provided for in the articles of incorporation, and supervise compliance by the Board of directors with laws and articles of incorporation.
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 meetings of the board of directors as non-voting delegates. They have the right to inquire the board of directors and make suggestions thereto and should report to the registration and administration authority, competent authorities of business and authorities responsible for taxation and accounting.
第二十三条 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。
Article 23 The positions of Chairman of the board, Vice-chairman and secretary general of funds shall not be held by current public servants. The legal representative of funds shall not serve as the legal representative of other organizations simultaneously. The positions of legal representatives of public funds and the non-public funds whose original fund comes from the mainland China shall be held by residents in mainland China.
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。
Anyone who was sentenced to public surveillance, detention or set term of imprisonment for committing a crime and not more than five years has elapsed since the date of the expiration of the enforcement period, or anyone who is being or was deprived of political rights for committing a crime, or anyone who ever served as Chairman, Vice-chairman or secretary general of a fund whose registration was cancelled for illegal activities and was personally responsible for the illegal activities thereof, and not more than five years has elapsed since the date of cancellation shall not serve as Chairman of the board, Vice-chairman or secretary general of a fund.
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。
Directors of a fund shall not engage in the decision-making of relevant matters where their personal interests are related with the interests of the fund. Directors, supervisors and their close relatives shall not have any transaction activities with the fund that they are serving.
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 part-time directors serving in a fund shall not receive remuneration therefrom.
第二十四条 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。
Article 24 Residents from Hong Kong, Macau, Taiwan and foreigners serving as Chairman of the board, Vice-chairman or secretary general of funds as well as the person in charge of the representative institutions of overseas funds shall stay in mainland China for not less than three months a year.
第四章 财产的管理和使用
Chapter 4 Management and Utilization of Properties
第二十五条 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。
Article 25 Funds shall solicit donations and accept donations in accordance with purposes and business scope of public benefit activities provided for in the articles of incorporation thereof. Representative institutions of overseas funds are not allowed to solicit donations and 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。
Public funds shall, in case of donations soliciting, make a public notice of the public benefit activities proposed to be held and the detailed plans for utilization of the funds after having raised the funds concerned.
第二十六条 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。
Article 26 Funds and donators and beneficiaries enjoy the preferential taxation treatment in accordance with the provisions of laws and administrative regulations.
第二十七条 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。
Article 27 The properties and other income of funds are protected by law and shall not be illicitly distributed, seized or embezzled among any units or individuals.
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。
Funds shall utilize its properties in accordance with purposes and business scope of public benefit activities provided for in the articles of incorporation thereof, or in case of the donation whose specific way of utilization is specified in the donation agreement, in accordance with the provisions in 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。
Where donated materials are unable to be utilized in compliance with the purposes, funds may auction or sell it, and the income thereof shall be subject to the purposes of donation.
第二十八条 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。
Article 28 Funds shall realize the preservation and increase of the value of funds on the principle of safety and efficiency according to law.
第二十九条 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%。
Article 29 Expenditure on the public benefit undertakings stipulated in the articles of incorporation every year shall be not less than, in case of public funds 70% of the gross income in the previous year, in case of non-public funds 8% of the fund balance in the previous 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%。
Expenditure on staff salary and welfare and administrative outlay of funds shall not exceed 10% of total expenditure in the current year.
第三十条 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。
Article 30 Funds shall, in implementing public benefit financial support programmes, make a public notice of the types of the public benefit financial support programmes and the procedures for application and appraisal.
第三十一条 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。
Article 31 Funds may enter into contracts with beneficiaries, and the way of support to provide for the amount of support as well as the purpose and way of utilization 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。
Funds have the right to supervise the utilization of the financial support. In case beneficiaries fail to utilize the financial support in accordance with the contract or violate the contract, foundations are entitled to rescind the financial support contract.
第三十二条 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。
Article 32 Funds should carry out the national uniform accounting system, conduct accounting check-up according to law and establish and perfect the internal accounting supervisory system.
第三十三条 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。
Article 33 Remaining fund properties after cancellation shall be utilized for public benefit purposes as stipulated in the articles of incorporation. For those cannot be disposed in accordance with the articles of incorporation, the registration and administration authority shall donate them to social public benefit organization with the same nature and purpose as the said fund and make a public notice thereof.
第五章 监督管理
Chapter 5 Supervision and Administration
第三十四条 基金会登记管理机关履行下列监督管理职责：
Article 34 Fund registration and administration authorities perform the following supervisory and administrative functions:
(一)对基金会、境外基金会代表机构实施年度检查；
(1) conduct annual inspection on funds and representative institutions of overseas funds,
(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 over the activities of funds and representative institution of overseas funds in accordance with this Regulation and the articles of incorporation,
(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) punish the actions of funds and representative institutions of overseas funds in violation of this Regulation.
第三十五条 基金会业务主管单位履行下列监督管理职责：
Article 35 Competent authorities for the business of the fund shall perform the following supervisory and administrative functions:
(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 public benefit activities of funds and representative institutions of overseas funds in accordance with law and articles of incorporation;
(二)负责基金会、境外基金会代表机构年度检查的初审；
(2) take charge of preliminary examination of the annual inspection on funds and representative institutions of overseas funds
(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 and administration authorities and other law enforcement agencies to inspect and punish illegal actions of funds and representative institutions of overseas funds.
第三十六条 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。
Article 36 Funds and representative institutions of overseas funds shall submit annual working reports to the registration and administration authorities before March 31st every year for annual examination. Annual working reports shall be examined and approved by competent authorities of businesses before their submission to the registration and administration authorities.
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。
Annual working reports shall include: financial accounting reports, auditing reports issued by certified public accountants, reports on such activities as donation soliciting, donation acceptance, financial support provision and reports on the change of personnel and organizational structure.
第三十七条 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。
Article 37 Funds shall be subject to taxation and accounting supervision conducted by authorities responsible for taxation and accounting according to 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。
Funds shall, before reelection at expiration of office terms and change of legal representatives, conduct financial auditing.
第三十八条 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。
Article 38 Funds and representative institutions of overseas funds shall, after passing the annual examination conducted by the registration and administration authorities, make public the working reports through the media designated by the registration and administration authorities for the inspection and supervision by the public.
第三十九条 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。
Article 39 Donators are entitled to inquire with funds the utilization and management of donated properties and make suggestions. Funds should respond to the inquiry of donators faithfully and in time.
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。
In case funds utilize donated properties in violation of the donation contracts, donators are entitled to request funds to act in compliance with the donation contract or apply to the people''s court for revoking the donation action or rescind donation contract.
第六章 法律责任
Chapter 6 Legal Liabilities
第四十条 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。
Article 40 In case any organization that have not been registered or have its registration cancelled carries out activities in the name of a fund, a branch of fund, a representative institution of a fund or a representative institutions of an overseas fund, the registration and administration authorities shall outlaw it, confiscate its unlawful properties and issue public notice thereof.
第四十一条 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：
Article 41 In the following cases, registration of involved funds, branches of funds, representative institutions of funds or representative institutions of overseas funds shall be cancelled by the registration and administration authorities:
(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) conceal real situations and practice fraud when applying for registration, or fail to conduct activities in accordance with articles of incorporation within 12 months from the date of obtaining 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) where they satisfy conditions for cancellation but do not go through cancellation registration in accordance with this Regulation and still continue to carry out activities .
第四十二条 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：
Article 42 In the following cases, funds, branches of funds, representative institutions of funds or representative institutions of overseas funds, which engage in any of the following circumstances, shall be given a warning, ordered to cease their activities by the registration and administration authority and in serious cases, registration shall be cancelled:
(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) fail to conduct activities in accordance with purposes and business scope of public benefit activities provided for in the articles of incorporation thereof;
(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) conceal real situations and practice fraud when preparing accounting certificates, registering accounting records or preparing financial accounting reports;
(三)不按照规定办理变更登记的；
(3) fail to go through alteration registration procedures in accordance with provisions;
(四)未按照本条例的规定完成公益事业支出额度的；
(4) fail to fulfill the expenditure amount for public benefit undertakings in accordance with this Regulation;
(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) fail to accept annual examination in accordance with this Regulation, or fail to qualify therein;
(六)不履行信息公布义务或者公布虚假信息的。
(6) fail to perform the obligation of information disclosure or disclose fraudulent 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。
In case funds and representative institutions of overseas funds engaging in any of the above actions, the registration and administration authority should request taxation authority to order the supplementary payment of the deducted and exempted taxes enjoyed during the period of the continuing illegal actions by them.
第四十三条 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。
Article 43 In case the board of directors make inappropriate decisions in violation of the provisions of this Regulation and articles of incorporation, which incurred property loss to funds, directors participating in the decision shall assume corresponding liability for compensation.
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。
Directors, supervisors and full-time working staff of funds who illegally distribute, seize or embezzle fund properties, shall return property illegally possessed and utilized, or shall be prosecuted for criminal liabilities if the case constitutes a crime.
第四十四条 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。
Article 44 In case funds and representative institutions of overseas funds are ordered to cease activities, the registration and administration authority shall seal up the registration certificates, seals and financial certificates.
第四十五条 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。
Article 45 In case any staff member working in the registration and administration authority and competent authorities of businesses abuses his power, neglects his duty, engages in malpractices for personal gains, he shall be prosecuted for criminal liabilities if the case constitutes a crime, or shall be subject to administrative sanctions or disciplinary sanctions if the case dose not constitute a crime according to law.
第七章 附则
Chapter 7 Supplementary Provisions
第四十六条 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。
Article 46 For the purposes of this Regulation, overseas funds refer to funds incorporated according to law in foreign countries as well as in Hong Kong Special Administrative Region, Macao Special Administrative Region, and Taiwan Region of the People''s Republic of China.
第四十七条 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。
Article 47 Applications for establishing funds, format for annual working reports of funds and sample for articles of incorporation of funds shall be formulated by civil affairs authorities under the State Council.
第四十八条 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。
Article 48 This Regulation shall enter into force as of June 1, 2004, and Measures for Funds Administration 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。
Funds and representative institutions of overseas funds established before this Regulation goes into force shall, within six months from the date when this Regulation come into force, apply for issuance of a new registration certificate in accordance with this Regulation.
