第十一條在發(fā)生自然災害時或者境外捐贈人要求縣級以上人民政府及其部門作為受贈人時，縣級以上人民政府及其部門可以接受捐贈，并依照本法的有關規(guī)定對捐贈財產(chǎn)進行管理。

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.

縣級以上人民政府及其部門可以將受贈財產(chǎn)轉交公益性社會團體或者公益性非營利的事業(yè)單位；也可以按照捐贈人的意愿分發(fā)或者興辦公益事業(yè)，但是不得以本機關為受益對象。

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.

第十二條捐贈人可以與受贈人就捐贈財產(chǎn)的種類、質量、數(shù)量和用途等內容訂立捐贈協(xié)議。捐贈人有權決定捐贈的數(shù)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.

捐贈人應當依法履行捐贈協(xié)議，按照捐贈協(xié)議約定的期限和方式將捐贈財產(chǎn)轉移給受贈人。

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.

第十三條捐贈人捐贈財產(chǎn)興建公益事業(yè)工程項目，應當與受贈人訂立捐贈協(xié)議，對工程項目的資金、建設、管理和使用作出約定。

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.

捐贈的公益事業(yè)工程項目由受贈單位按照國家有關規(guī)定辦理項目審批手續(xù)，并組織施工或者由受贈人和捐贈人共同組織施工。

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.

工程質量應當符合國家質量標準。

The quality of the project should meet state quality standards.

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

捐贈的公益事業(yè)工程項目竣工后，受贈單位應當將工程建設、建設資金的使用和工程質量驗收情況向捐贈人通報。

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.

第十四條捐贈人對于捐贈的公益事業(yè)工程項目可以留名紀念；捐贈人單獨捐贈的工程項目或者主要由捐贈人出資興建的工程項目，可以由捐贈人提出工程項目的名稱，報縣級以上人民政府批準。

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.

第十五條境外捐贈人捐贈的財產(chǎn)，由受贈人按照國家有關規(guī)定辦理入境手續(xù)；捐贈實行許可證管理的物品，由受贈人按照國家有關規(guī)定辦理許可證申領手續(xù)，海關憑許可證驗放、監(jiān)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.

華僑向境內捐贈的，縣級以上人民政府僑務部門可以協(xié)助辦理有關入境手續(xù)，為捐贈人實施捐贈項目提供幫助。

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.

第三章捐贈財產(chǎn)的使用和管理

Chapter III: The Use And Management Of Donated Assets

No. 3 USE AND MANAGEMENT OF DONATED PROPERTY

第十六條受贈人接受捐贈后，應當向捐贈人出具合法、有效的收據(jù)，將受贈財產(chǎn)登記造冊，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.

第十七條公益性社會團體應當將受贈財產(chǎn)用于資助符合其宗旨的活動和事業(yè)。

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.

對于接受的救助災害的捐贈財產(chǎn)，應當及時用于救助活動。

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.

基金會每年用于資助公益事業(yè)的資金數(shù)額，不得低于國家規(guī)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.

公益性社會團體應當嚴格遵守國家的有關規(guī)定，按照合法、安全、有效的原則，積極實現(xiàn)捐贈財產(chǎn)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.

公益性非營利的事業(yè)單位應當將受贈財產(chǎn)用于發(fā)展本單位的公益事業(yè)，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.

對于不易儲存、運輸和超過實際需要的受贈財產(chǎn)，受贈人可以變賣，所取得的全部收入，應當用于捐贈目的。

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.

第十八條受贈人與捐贈人訂立了捐贈協(xié)議的，應當按照協(xié)議約定的用途使用捐贈財產(chǎn)，不得擅自改變捐贈財產(chǎn)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.

如果確需改變用途的，應當征得捐贈人的同意。

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.

第十九條受贈人應當依照國家有關規(guī)定，建立健全財務會計制度和受贈財產(chǎn)的使用制度，加強對受贈財產(chǎn)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.

第二十條受贈人每年度應當向政府有關部門報告受贈財產(chǎn)的使用、管理情況，接受監(jiān)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.

必要時，政府有關部門可以對其財務進行審計。

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.

海關對減免關稅的捐贈物品依法實施監(jiān)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.

縣級以上人民政府僑務部門可以參與對華僑向境內捐贈財產(chǎn)使用與管理的監(jiān)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.