Public charity organization the minimum annual expenditures – Beijing-ca1477

Public charity organization the minimum annual expenditures – Beijing, Beijing, August 25, according to the Ministry of civil affairs website news, the Ministry of Civil Affairs announced "charitable organizations to carry out charitable activities annual expenses and administrative expenses standard recently" (Draft) full text, to request public comment. "The draft" clearly, with public donations to charitable organizations in the qualification of social organizations and social service agencies annual charity event expenses shall not be lower than last year’s total revenue of 70%; the annual management fee shall not exceed 13% of the total expenditure of the year. "The draft" the charity organization carry out charity activities and expenses standard annual expenditure management in order to further clarify the annual expenses and administrative expenses of charitable organizations to carry out charitable activities, according to the "People’s Republic of China charity law" to develop the standard. Second charitable organizations should actively carry out charitable activities, full and efficient use of charity property, management fees and follow the essential principle of austerity, reduce unnecessary expenses. Article third charitable organizations should be based on the "non – profit organization accounting system" to strengthen the accounting for the cost of charitable activities. Fourth charitable organizations, including the cost of business activities, charitable activities and other operational costs. Charity charity expenditure refers to charitable organizations based on charitable purposes, to carry out charitable activities in the articles of association within the business scope, the cost of the property donated to the beneficiary or provide free services: (a) directly or entrust other organizations and funding to the beneficiary. (two) the remuneration for the provision of charitable services and the implementation of charitable projects and the associated costs of the use of housing, equipment and materials. (three) for charity project management, logistics, transportation, travel, meeting, audit and assessment fees. Fifth charity organization management refers to the cost of charitable organizations in accordance with the provisions of the accounting system "non profit organization", in order to ensure the normal operation of the expenses incurred by the organization: (a) the Council decision mechanism for the work. (two) wages, bonuses, housing provident fund, housing subsidies, social security fees. (three) office expenses, utilities, telecommunications fees, property management fees, travel expenses, depreciation, repairs, rental fees, fees, amortization of intangible assets, asset impairment loss of assets loss, loss due to debt incurred losses, is expected to employ agency fees. Some of the costs of sixth charitable organizations if belong to charitable activities, other business activities and management activities, and can not be directly attributable to a kind of activity, they should be in a reasonable way to allocate costs in various activities, charitable activities are included in expenses, costs and other business activity management fees. Has the qualification of seventh public donations to charitable organizations in the foundation’s annual charity expenses may not be lower than the previous year’s total revenue of 70%; the annual management fee shall not exceed 10% of the total expenditure of the year. Charitable organizations in the community with a public fund-raising qualifications and social service organizations annual charitable activities shall not be less than the total expenditure.相关的主题文章: