| Order of the Ministry of Civil Affairs | | 中华人民共和国民政部令 |
| (No. 61) | | （第61号） |
| The Measures for the Information Disclosure of Charitable Organizations, as deliberated and adopted at the executive meeting of the Ministry of Civil Affairs on July 27, 2018, are hereby issued and shall come into force as from September 1, 2018. | | 《慈善组织信息公开办法》已经2018年7月27日民政部部务会议通过，现予公布，自2018年9月1日起施行。 |
| Minister of Civil Affairs: Huang Shuxian | | 部长 黄树贤 |
| August 6, 2018 | | 2018年8月6日 |
| Measures for the Information Disclosure of Charitable Organizations | | 慈善组织信息公开办法 |
| Article 1 These Measures are formulated in accordance with the Charity Law of the People's Republic of China (hereinafter referred to as the Charity Law) to regulate the information disclosure of charitable organizations, protect the lawful rights and interests of donors, volunteers, beneficiaries and other participants of charitable activities, safeguard the right to know of the general public and promote the development of charity. | | 第一条 为规范慈善组织的信息公开行为，保护捐赠人、志愿者、受益人等慈善活动参与者的合法权益，维护社会公众的知情权，促进慈善事业发展，根据《中华人民共和国慈善法》（以下简称《慈善法》）制定本办法。 |
| Article 2 Charitable organizations shall fulfill their obligations to disclose information in accordance with the law, which shall be true, complete and timely. | | 第二条 慈善组织应当依法履行信息公开义务，信息公开应当真实、完整、及时。 |
| Charitable organizations shall establish an information disclosure system to clarify the scope, manner and responsibilities of information disclosure. | | 慈善组织应当建立信息公开制度，明确信息公开的范围、方式和责任。 |
| Charitable organizations shall be responsible for the authenticity of the information, not have any false records, misleading presentation or material omissions, and not replace their obligations to disclose information with news release, advertisement promotion or other forms. | | 慈善组织应当对信息的真实性负责，不得有虚假记载、误导性陈述或者重大遗漏，不得以新闻发布、广告推广等形式代替应当履行的信息公开义务。 |
| Article 3 Charitable organizations shall, in accordance with the relevant laws and regulations and these Measures, disclose the following information to the general public on the unified information platform (hereinafter referred to as the unified information platform) provided by the Ministry of Civil Affairs: | | 第三条 慈善组织应当依照有关法律法规和本办法规定，在民政部门提供的统一的信息平台（以下简称统一信息平台），向社会公开下列信息： |
| (1) Basic information as provided for in these Measures; | | （一）本办法规定的基本信息； |
| (2) Annual work reports and financial accounting reports; | | （二）年度工作报告和财务会计报告； |
| (3) Fundraising from the public; | | （三）公开募捐情况； |
| (4) Charitable projects; | | （四）慈善项目有关情况； |
| (5) Charitable trust; | | （五）慈善信托有关情况； |
| (6) Major asset changes and investment, major exchange transactions and fund transactions, and related-party transactions, etc.； | | （六）重大资产变动及投资、重大交换交易及资金往来、关联交易行为等情况； |
| (7) Other information required to be disclosed in accordance with laws and regulations. | | （七）法律法规要求公开的其他信息。 |
| Article 4 Charitable organizations shall disclose the following basic information to the general public on the unified information platform within 30 days of the date of information being formed: | | 第四条 慈善组织应当自下列基本信息形成之日起30日内，在统一信息平台向社会公开： |
| (1) Articles of association confirmed by civil affairs authorities; | | （一）经民政部门核准的章程； |
| (2) Information on members of decision-making, implementation and supervision organs; | | （二）决策、执行、监督机构成员信息； |
| (3) The name, time of establishment, continual existence, and business scope or main functions of the administrative offices, branches, representative offices, specials fund and other institutions under the charitable organizations; | | （三）下设的办事机构、分支机构、代表机构、专项基金和其他机构的名称、设立时间、存续情况、业务范围或者主要职能； |
| (4) Sponsors, major donors, managers, investees, and individuals or organizations that control or jointly control charitable organizations, or have significant influence on them (hereinafter referred to as important affiliates); | | （四）发起人、主要捐赠人、管理人员、被投资方以及与慈善组织存在控制、共同控制或者重大影响关系的个人或者组织（以下简称重要关联方）； |
| (5) The contacts and contact information of the organizations as well as the portal websites, official microblog, official WeChat, mobile clients, or other network platforms created in the name of the organizations; | | （五）本组织的联系人、联系方式，以本组织名义开通的门户网站、官方微博、官方微信或者移动客户端等网络平台； |
| (6) The organizations' information disclosure system, project management system, financial and asset management system. | | （六）本组织的信息公开制度、项目管理制度、财务和资产管理制度。 |
| If any of the basic information is among the registration matters of charitable organizations, civil affairs authorities shall make it public, and charitable organizations may be exempted from publicity. | | 基本信息中属于慈善组织登记事项的，由民政部门予以公开，慈善组织可以免予公开。 |
| Charitable organizations may make paper copies of their basic information and put them in their domicile for the public's reference and reproduction. | | 慈善组织可以将基本信息制作纸质文本置于本组织的住所，方便社会公众查阅、复制。 |
| Article 5 The basic information that charitable organizations qualified to raise funds from the public shall disclose also includes: | | 第五条 具有公开募捐资格的慈善组织应当公开的基本信息还包括： |
| (1) The amount of remuneration paid by the organizations to the top five persons in terms of remuneration in a descending order that shall be disclosed on an annual basis. | | （一）按年度公开在本组织领取报酬从高到低排序前五位人员的报酬金额； |
| (2) Criteria for the organizations' expenses for going abroad (overseas), vehicle purchase and operation, reception and business travel. | | （二）本组织出国（境）经费、车辆购置及运行费用、招待费用、差旅费用的标准。 |
| Article 6 Charitable organizations shall make their annual work reports and financial accounting reports available to the public on the unified information platform within the time limit prescribed by the relevant laws and regulations. The annual financial accounting reports of charitable organizations qualified to raise funds from the public must be subjected to audit procedures. | | 第六条 慈善组织应当按照有关法律法规规定的时限，将年度工作报告和财务会计报告在统一信息平台向社会公开。具有公开募捐资格的慈善组织的年度财务会计报告需经审计。 |
| The specific content and basic format of annual work reports shall be formulated in a centralized way by the civil affairs authority under the State Council. | | 年度工作报告的具体内容和基本格式由国务院民政部门统一制定。 |
Article 7 When raising funds from the public, charitable organizations shall disclose their names, qualification certificates for raising funds from the public, fundraising plans, contact information as well as methods for inquiring about fundraising information, etc., at the sites of fundraising campaigns or on the conspicuous position of the carrier of fundraising campaigns, and make public these information on the unified information platform. Where a charitable organization collaborates with other organizations or individuals in raising funds from the public, it shall also disclose the relevant information on the partners.
．．．．．． | | 第七条 慈善组织开展公开募捐活动，应当在募捐活动现场或者募捐活动载体的显著位置，公布组织名称、公开募捐资格证书、备案的募捐方案、联系方式、募捐信息查询方法等，并在统一信息平台向社会公开。慈善组织与其他组织或者个人合作开展公开募捐的，还应当公开合作方的有关信息。
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