The difference between public fundraising and non-public fundraising for charitable foundation licenses. Free online consultation

According to the "Public Welfare Donation Law of the Republic"、"Foundation Management Measures" 1、Fund source

1. Enterprises, institutions and other organizations、Individual donations or sponsorships；
2. Taiwan, Hong Kong, Macao and foreign friendship groups、organize、Individual donations or sponsorships；
3. funding；
4. The value-added part of the parent fund；
5. Other legal income of the association。two、fund raising
6. Fund raising is conducted in accordance with national laws、regulations、regulations and related policies。
7. Strict procedures for receiving and transferring donations。Donations and transfers，By the executive body of the Association、Representative institutions and authorized units are responsible for；To accept targeted donations, a donation agreement must be signed with the donor.；Donations must be presented with legal documents、Valid receipt and issuance of certificate。
8. In addition to accepting voluntary donations from donors，Charity sales can also be held、charity auction、benefit performance、charity match、Fundraising from the society through various forms such as free clinics and online special charity donation activities。
9. Collection and management of donated materials，Authorize Shanghai Charity Donation and Relief Material Service Center to conduct，The proceeds belong to the Association。

three、Tax preferential policies: charitable donations within 3% of annual taxable income，Deduction allowed；The amount of personal donation does not exceed 30% of the taxable income declared by the taxpayer，can be deducted from their taxable income；Charity sale held by our association、Income from charity performances and other income should be reported to the tax department for review，Business tax exemption。Sources of funds for non-public charitable foundations，Funds should be raised through legal channels stipulated in the management regulations.，No public fundraising is allowed。

"Foundation Management Measures" encourages foundations to raise funds，Engage in public welfare activities，Form a virtuous cycle mechanism for the operation of its own funds。Foundation raises funds、The ability to operate funds is the key to ensuring its survival and development。Management and use of charitable foundation property：

1. Representative offices of overseas foundations are not allowed to organize fund-raising in China.、Donations accepted。
2. Publicly raised foundations are used every year to engage in public welfare expenditures stipulated in the charter.，No less than 70% of the total income of the previous year； Non-public foundations are used every year to engage in public welfare expenditures stipulated in the charter.，No less than 8% of the fund balance of the previous year。 Foundation staff salaries, benefits and administrative office expenses shall not exceed 10% of the total expenses for the year。
3. The foundation shall submit the work report of the previous year to the registration management before March 31 of each year.，Get an annual inspection。The annual work report must be reviewed and approved by the business supervisory unit before being submitted to registration management.。The annual work report should include：financial accounting report、CPA audit report，Start a fundraiser、Donations accepted、The provision of funding and other activities, as well as changes in personnel and institutions, etc.。

Foundations should be taxed、Tax supervision and accounting supervision implemented by the accounting authorities in accordance with the law。Before the foundation changes its term of office and changes its legal representative，Financial audit should be carried out。in the past，The foundation is classified as a corporate body。But foundations are not based on people，It is an organization based on property，This is fundamentally different from the basic characteristics of a society that is composed of members。1． The Regulations clarify the public welfare nature of foundations，Emphasizing the importance of public welfare purposes。

Public welfare is the essential characteristic of foundations，is the purpose of the foundation。Ensure the public welfare of the foundation，It is the fundamental task of the Regulations。The beneficiaries of public welfare organizations are usually unspecified individuals and groups.，Any individual or group as long as it is consistent with its purpose and business scope

Require

，can be funded by。The foundation's funds come from society，Serve the society。Why are foundations divided into two categories: public foundations and non-public foundations?

answer：The Regulations divide foundations into two categories: public foundations and non-public foundations.，Implement classified management。The difference between the two lies in the source of the fund：Public foundations can raise funds from the public；The funds of non-public foundations come from donations from specific individuals or organizations.，No funds may be solicited from the public。The existing foundations in my country are mainly public foundations，It’s for the society、A foundation that collects donations from the general public。

In the history of the development of foreign foundations,，A large number of individuals and corporate donations have emerged，Foundation established in one's own name。This type of foundation is a non-public foundation，It is an important type of foundation，Because it has abundant financial resources、Stablize，Operational performance is related to the reputation of the donor，So these types of foundations tend to work well，Contributed greatly to public welfare undertakings。The "Regulations" provide classified management of foundations，Explicitly allow the establishment of non-public foundations。

Can achieve two purposes：on the one hand，Strictly manage fundraising activities for the public，Maintain order in fundraising，Control competition in the fundraising market，Reduce public burden，maintain social stability；on the other hand，liberalization policy，allow wealthy individuals、Enterprises, etc. set up non-public foundations，Enable them to realize their donation wishes more autonomously，enable them to contribute to social welfare while，It can also bring good social benefits to itself。

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