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.

Article 11 At the occurrence of a natural disaster or other circumstances is which a donor asks government departments above the county level [xian ji yi shang renmin zhengfu jiqi bumen] to receive donations, the government department above the county level can receive donations, and furthermore according to the related regulations, can undertake the management of donated property.

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.

Government departments above the county level can pass received donations on to public welfare social organisations or public welfare non-profit work units; they can also, in accordance with the donor's wishes, distribute funds to set up public welfare undertakings, but they may not name their own organisation as the beneficiary.

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。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.

Article 12 Donors may specify the quality, amount, and use of a donations by means of contracts with recipients. The donor has the right to decide the type, use, and amount 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.

Donors should fulfil the donation agreement, and according to the period of time and fashion arranged in the contract transfer the donated property to the recipient.

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.

Article 13 Donors making contributions to public welfare undertaking construction projects should reach an agreement with the recipients arranging the construction project's funding, construction, management and use.

捐赠的公益事业工程项目由受赠单位按照国家有关规定办理项目审批手续，并组织施工或者由受赠人和捐赠人共同组织施工。

The recipient unit of the donated public welfare project should go through the necessary examination and approval formalities concerning the project according to relevant state stipulations, and will organize the construction of the project. The construction of the project can also be organized through joint efforts by both the donor and the recipient.

Donors to public welfare undertaking construction projects can act on behalf of the recipients, in accordance with relevant regulations, in handling the project's inspection and approval procedures; furthermore organisations can organise construction work, or recipients and donors can jointly organise construction work.

工程质量应当符合国家质量标准。

The quality of the project should meet state quality standards.

Construction quality should be meet the nation's quality standards.

捐赠的公益事业工程项目竣工后，受赠单位应当将工程建设、建设资金的使用和工程质量验收情况向捐赠人通报。

Upon the completion of the donated public welfare project, the recipient unit should inform the donor of the construction progress, the use of construction funds, and the results of a quality assessment of the project.

At the completion of the donated public welfare undertaking construction project, the recipients should inspect the construction, the use of funds, and the construction quality to ensure that the conditions match the donor's specifications.

第十四条捐赠人对于捐赠的公益事业工程项目可以留名纪念；捐赠人单独捐赠的工程项目或者主要由捐赠人出资兴建的工程项目，可以由捐赠人提出工程项目的名称，报县级以上人民政府批准。

Article 14: The donor of a public welfare project can leave his or her name on the project as a remembrance. In the case that a donor is a sole donor or a principal donor of a public welfare project, the donor can suggest the name of the project and submit the suggestion to the people's governments at and above the county level for approval.

Article 14 Donors may have their name marked on public works construction projects; principal or sole contributors may select a name for the construction project, with the endorsement of a government department above the county level.

第十五条境外捐赠人捐赠的财产，由受赠人按照国家有关规定办理入境手续；捐赠实行许可证管理的物品，由受赠人按照国家有关规定办理许可证申领手续，海关凭许可证验放、监管。

Article 15: The recipient of the assets donated by a donor outside the country is responsible for handling the entry formalities for the donated assets according to relevant state stipulations. As regards the donation of goods that require a permit, the recipient should apply for the permit according to relevant state stipulations, and the customs office should conduct examination, clearance, and supervision upon receipt of the permit.

Article 15 When foreign [jingwai] donors make contributions, the recipients should handle entry procedures in accordance with relevant government regulations. Donors require permits for the import management of goods. Recipients should handle permit applications according to the relevant government regulations; customs inspections will be based upon the permits.

华侨向境内捐赠的，县级以上人民政府侨务部门可以协助办理有关入境手续，为捐赠人实施捐赠项目提供帮助。

For donations made by overseas Chinese to localities inside the country, the Departments of Overseas Chinese Affairs under the people's governments at and above the county level should help the donor to go through necessary entry formalities, and provide assistance for the donor with his donation of the project.

For Overseas Chinese wishing to make donations within China, the Office of Overseas Chinese Affairs [renmin zhengfu qiao bumen] may supply assistance in arranging entry procedures.

第三章捐赠财产的使用和管理

Chapter III: The Use And Management Of Donated Assets

No. 3 USE AND MANAGEMENT OF DONATED PROPERTY

第十六条受赠人接受捐赠后，应当向捐赠人出具合法、有效的收据，将受赠财产登记造册，妥善保管。

Article 16: Upon receipt of donations, the recipient should issue a legal and valid receipt to the donor. In addition, the recipient should also register and put the donated assets on file, and take good care of the donated assets.

Article 16 After receiving donations, recipients should take care to present a receipt to the donor and file a record of the donations.

第十七条公益性社会团体应当将受赠财产用于资助符合其宗旨的活动和事业。

Article 17: Social bodies engaged in public welfare should use the donated assets they have received to subsidize activities and undertakings that are in keeping with their aims.

Article 17 Public welfare social organisations should make use of donations and financial aid in activities and undertakings that conform with the specified purpose.

对于接受的救助灾害的捐赠财产，应当及时用于救助活动。

They should promptly put into use the donated assets that are earmarked for disaster relief.

Donations made for disaster relief should promptly be used for relief activities.

基金会每年用于资助公益事业的资金数额，不得低于国家规定的比例。

As for funds, the amount of subsidies extended to public welfare undertakings every year should not go lower than the proportions stipulated by the State.

The proportion of their income that foundations give yearly in financial aid to public welfare undertakings may not be lower than the proportion specified by the government.

公益性社会团体应当严格遵守国家的有关规定，按照合法、安全、有效的原则，积极实现捐赠财产的保值增值。

Social bodies engaged in public welfare must strictly observe relevant State stipulations, and take active steps to preserve and increase the value of donated assets in line with the principles of lawfulness, safety, and effectiveness.

Public welfare organisations should rigorously abide by relevant government regulations, in accordance with the principles of law, safety, and efficiency and work vigorously to bring about an increase in the value of the donation.

公益性非营利的事业单位应当将受赠财产用于发展本单位的公益事业，不得挪作他用。

Non-profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction, and they are forbidden to divert the donated assets to other uses.

Public welfare non-profit institutional work units should ensure that donations are used for the development of that work unit's public welfare undertakings, and that funds are not diverted to other uses.

对于不易储存、运输和超过实际需要的受赠财产，受赠人可以变卖，所取得的全部收入，应当用于捐赠目的。

As for donated assets that are hard to keep in reserve or that will not bear transportation, as well as donated assets that have exceeded actual demands, the recipient can sell off the donated assets, and all the revenue acquired therefrom should be used for the original purpose of the donation.

Receivers may sell off donated goods that are not stored or transported easily, or that exceed practical needs, and the resulting income in its entirety should be used to achieve the donor's purpose.

第十八条受赠人与捐赠人订立了捐赠协议的，应当按照协议约定的用途使用捐赠财产，不得擅自改变捐赠财产的用途。

Article 18: In the cases wherein a donation agreement is established between the recipient and the donor, the recipient should make use of the donated assets as agreed in the agreement, and is forbidden to change arbitrarily the uses of the donated assets.

Article 18 After reaching an agreement with the donors, the recipients should make use of the donated property according to the provisions of the agreement; they may not on their own authority change the use of the donation.

如果确需改变用途的，应当征得捐赠人的同意。

If a change in the uses of the donated assets is necessary, the recipient should seek the consent of the donor.

If there is an authentic need to change the use of the donation, the receiver should solicit the donor's consent.

第十九条受赠人应当依照国家有关规定，建立健全财务会计制度和受赠财产的使用制度，加强对受赠财产的管理。

Article 19: The recipient of donated assets must set up a perfect financial and accounting system, as well as a system for the uses of donated assets, in accordance with relevant state stipulations, with a view to reinforcing its management over the donated assets.

Article 19 The recipients should, in accordance with the country's relevant laws, establish adequate procedures for the management of donations [jianquan caiwu kuaiji zhidu] and a system for the regulated use of donations, as well as strengthen their management of donations.

第二十条受赠人每年度应当向政府有关部门报告受赠财产的使用、管理情况，接受监督。

Article 20: The recipient is required to subject itself to supervision by submitting a report to relevant government departments every fiscal year concerning the use and management of the donated assets.

Article 20 Each fiscal year, recipients should report to the relevant government Ministry on the use, management, and supervision of donations.

必要时，政府有关部门可以对其财务进行审计。

Relevant government departments can audit the accounts of the recipient when necessary.

It is essential that at any time relevant government Ministries can conduct an audit of the properties.

海关对减免关税的捐赠物品依法实施监督和管理。

The customs office will exercise supervision and control according to the law over donated goods that enjoy tax exemptions or reductions.

Customs officials will supervise and manage reductions and exemptions of import duties on donated goods, in accordance with the law.

县级以上人民政府侨务部门可以参与对华侨向境内捐赠财产使用与管理的监督。

The people's governments at and above the county level can participate in supervision over the use and management of the assets donated by overseas Chinese to localities inside the country.

The Office of Overseas Chinese Affairs may participate in the management and supervision of projects sponsored by donations from Overseas Chinese.