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| Measures for the Information Disclosure by Charitable Organizations | | 慈善组织信息公开办法 |
| (Order No. 81 of the Ministry of Civil Affairs of the People's Republic of China, adopted at the executive meeting of the Ministry of Civil Affairs on September 18, 2025, issued on October 1, 2025, and taking effect on January 1, 2026.) | | （中华人民共和国民政部令第81号 经2025年9月18日民政部部务会议通过，2025年10月1日公布，自2026年1月1日起施行） |
| Article 1 These Measures are formulated in accordance with the Charity Law of the People's Republic of China (the “Charity Law”) to regulate the information disclosure by 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 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 A charitable organization shall fulfill its 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。 |
| A charitable organization 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。 |
| A charitable organization 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 A charitable organization shall, in accordance with the relevant laws and regulations and these Measures, disclose the following information to the public on the national charity information disclosure platform (the “charity information disclosure platform”) established by the civil affairs department of the State Council: | | 第三条 慈善组织应当依照有关法律法规和本办法规定，在国务院民政部门建立的全国慈善信息公开平台（以下简称慈善信息公开平台）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 major investment, major transactions and fund transactions, and related-party transactions. | | （六）重大资产变动、重大投资、重大交易及资金往来、关联交易行为等情况； |
| (7) Other information required to be disclosed by laws, regulations, and the civil affairs department of the State Council. | | （七）法律法规以及国务院民政部门要求公开的其他信息。 |
| Article 4 A charitable organization shall disclose the following basic information to the public through the charity information disclosure platform within 30 days from the date of such information's formation: | | 第四条 慈善组织应当自下列基本信息形成之日起三十日内，在慈善信息公开平台向社会公开： |
| (1) Articles of association confirmed by the civil affairs department that handles its registration. | | （一）经办理其登记的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, special funds, and other institutions under the charitable organization. | | （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) The promoter, major donors, managers, investees, as well as individuals or organizations that control or jointly control, or have significant influence, the charitable organization (“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 organization, as well as the portal websites, official microblog, official WeChat, mobile clients, or other network platforms created in the name of the organization. | | （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； |
| (6) The organization's information disclosure system, project management system, and 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 the basic information is among the registration matters of the charitable organization, the civil affairs department shall make it public, and the charitable organization 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。 |
| The charitable organization may make paper copies of its basic information and put them in its 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 A charitable organization with public fundraising qualifications shall additionally disclose the following basic information: | | 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 remuneration amounts paid by the organization to its top five highest-paid personnel, ranked in descending order and disclosed annually. | | （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) The organization's expenditure standards for overseas travel expenses, vehicle purchase and operation costs, reception expenses, and business travel expenses. | | （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 A charitable organization shall disclose its annual work report and financial accounting report through the designated charity information disclosure platform by May 31 of each year. For a charitable organization under the supervision of the competent business authority, such reports shall obtain examination and approval from the authority. The annual financial accounting report of any charitable organization with public fund-raising qualifications shall be audited. | | 第六条 慈善组织应当于每年5月31日前，将年度工作报告和财务会计报告在慈善信息公开平台向社会公开。慈善组织有业务主管单位的，年度工作报告和财务会计报告应当经业务主管单位审查同意。具有公开募捐资格的慈善组织的年度财务会计报告须经审计。 |
| The format of annual work reports shall be formulated in a centralized way by the civil affairs department of the State Council. | | 年度工作报告的格式由国务院民政部门统一制定。 |
| Article 7 When conducting public fundraising activities, a charitable organization shall disclose its name, public fundraising qualification certificate, filed fundraising plan, fundraising filing number, contact information, and methods for inquiring about fundraising information at conspicuous locations of fundraising sites or on fundraising carriers, and shall make such information publicly available through the charity information disclosure platform. Where a charitable organization conducts public fundraising activities in cooperation with other organizations or individuals, information relating to the cooperative partners shall also be disclosed. | | 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、募捐备案编号、联系方式、募捐信息查询方法等，并在慈善信息公开平台向社会公开。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。 |
| Where a charitable organization conducts public fundraising activities on the Internet, the fundraising information shall be published in accordance with the relevant provisions. | | 慈善组织通过互联网开展公开募捐的，应当按照有关规定发布募捐信息。 |
| Article 8 A charitable organization with the qualification for public fundraising shall, within three months after completing public fundraising activities, disclose the following information through the charity information disclosure platform: | | 第八条 具有公开募捐资格的慈善组织开展公开募捐活动，应当在公开募捐活动结束后三个月内在慈善信息公开平台公开下列信息： |
| (1) Details of the raised funds and materials. | | （一）募得款物情况； |
| (2) Purposes for which the raised funds and materials have been used, specifically expenditures for charitable projects and other purposes. | | （二）已经使用的募得款物的用途，包括用于慈善项目和其他用途的支出情况； |
| (3) Plans for the unused portion of the raised funds and materials. | | （三）尚未使用的募得款物的使用计划； |
| ．．．．．． | | ．．．．．． |
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