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Circular on Adjustment Matters Concerning Confirming and Approving Pre-tax Deduction Qualifications of Public Welfare Donations

Document No.:

Taxes:Other Taxes

Date of Promulgation:

IssueDepartment:Ministry of Civil Affairs,State Administration of Taxation

Date of Implementatio:2015-12-31


Circular on Adjustment Matters Concerning Confirming and Approving Pre-tax Deduction Qualifications of Public Welfare Donations   


Issued by: Ministry of Finance, Sate Administration of Taxation and Ministry of Civil Affairs

Document No.: Cai Shui [2015] No.141

Date of Issuance: 2015-12-31


Finance Departments (Bureaus), State Taxation Bureaus, Local Taxation Bureaus and Departments (Bureaus) of Civil Affairs of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, 

Pursuant to the Decision of the State Council on Abolishing Non-administrative Examination and Approval Matters (Guo Fa [2015] No. 27), “confirmation of the pre-tax deduction qualifications of public welfare donations”, serving as non-administrative examination and approval matters, shall be abolished. To do a good job for subsequent management of the pre-tax deduction qualifications of public welfare donations, the adjustment matters are hereby notified as follows:

I. To simplify work procedures and lift the burdens from social organizations, the reasonable adjustments are hereby made regarding the confirmation procedures for the pre-tax deduction qualifications of the public welfare donations made by social groups. The procedures by which social groups submit application reports and relevant materials for the pre-tax deduction qualifications of donations are abolished. That means Articles VI and VII of the Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs on the Pre-tax Deduction of Public Welfare Donations (Cai Shui [2008] No. 160) shall cease to be executed. The Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs shall, based on social groups’ registration and public welfare activities, jointly confirm the pre-tax deduction qualifications of public welfare donations and publish the name list in the form of announcement.

II. The confirmation procedures for the pre-tax deduction qualifications of the public welfare donations made by social groups shall be executed pursuant to the following provisions:

i. For social groups which have been registered with the Ministry of Civil Affairs, their public welfare shall be jointly confirmed by the Ministry of Civil Affairs, the Ministry of Finance and the State Administration of Taxation at the registration stage. For the social organizations which satisfy the requirements of public welfare social groups, the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs shall jointly make announcements to clarify their pre-tax deduction qualifications of public welfare donations.

ii. For social organizations which have been registered with the Ministry of Civil Affairs and have been in operation, the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs shall, based on their public welfare activities and the situations of their annual inspections and assessments, jointly make announcements for the social organizations which satisfy the requirements of public welfare social groups and clarify their pre-tax deduction qualifications of public welfare donations.

iii. For social organizations which have been registered with the departments of civil affairs at and below the provincial level, the relevant departments at the provincial level shall refer to Items I and II of the article.

III. In accordance with the requirements of “integrating regulation and de-regulation”, the departments of finance, taxation and civil affairs shall enhance the subsequent management of public welfare social groups, establish the disclosure system of information, strengthen the supervision and inspection on public welfare social groups and severely punish those who violate the law and regulations. In the process of supervising and inspecting social organizations or in the tax inspection, if they find that some public welfare social groups do not satisfy the requirements, they shall terminate their pre-tax deduction qualifications of public welfare donations and announce it to the public. The disclosure system of information of public welfare social groups shall be established to strengthen social supervision and public welfare social groups shall make their income from the donations and expenditure public in a timely manner.

IV. The departments of finance, taxation and civil affairs at all levels shall strengthen communication and cooperation, establish a departmental consultation and cooperation mechanism, and earnestly carry out the abolishment of confirming the pre-tax deduction qualifications of public welfare donations.

Please observe and implement the above-mentioned notice.


Ministry of Finance 

State Administration of Taxation

Ministry of Civil Affairs

December 31st, 2015


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