Key practical points:
• Donation is voluntary, and the donor may stipulate the purpose for which the gift is used.
• The recipient must use the donation for the agreed purpose and not divert it.
• A donation agreement may be signed setting the amount, purpose and manner of use.
• Donations to qualified bodies may be deducted from taxable income as provided by law.
• The recipient must disclose the use of donations and accept public oversight.
• Keep the official donation receipt to claim tax benefits.
💬 General consulting
Law on Donations for Public Welfare · Yalla China
中华人民共和国公益事业捐赠法 / Law on Donations for Public Welfare
📝 Overview
A law governing voluntary donations for public welfare (such as relief, education and health) and the donor's right that the gift be used for the designated purpose. It ensures transparency and tax benefits.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
🕒 Updated: 16 March 2026