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Notice of the State Administration of Foreign Exchange on Issues concerning the Administration of Foreign Exchange Donated to or by Domestic Institutions
(No. 63 [2009] of the State Administration of Foreign Exchange)
In order to improve the administration of donated foreign exchange and facilitate the donated foreign exchange income and expenditure, according to the Regulation of the People's Republic of China on Foreign Exchange Administration and other relevant provisions, we hereby notify you of the issues concerning the administration of foreign exchange donated to or by domestic institutions as follows:
| | 国家外汇管理局关于境内机构捐赠外汇管理有关问题的通知
（汇发【2009】63号）
为完善捐赠外汇管理，便利捐赠外汇收支，根据《中华人民共和国外汇管理条例》及其他相关规定，现将境内机构捐赠外汇管理有关问题通知如下：
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I. The term “donation” as mentioned in this Notice refers to the gratuitous endowment and aid of legal foreign exchange funds between domestic institutions and overseas institutions or overseas individuals.
| | 一、本通知所称的捐赠是指境内机构与境外机构或境外个人之间无偿赠与及援助合法外汇资金的行为。
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II. The income and expenditure of foreign exchange donated to or by domestic institutions shall comply with the laws and regulations and other relevant administrative provisions of China and shall not go against social morality or damage public interests and the legitimate rights and interests of other citizens.
| | 二、境内机构捐赠外汇收支必须遵守我国法律法规及其他相关管理规定，不得违背社会公德，不得损害公共利益和其他公民的合法权益。
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III. A domestic institution shall handle the income and expenditure of donated foreign exchange through the account for donated foreign exchange. The designated foreign exchange bank (hereinafter referred to as the “bank”) shall open accounts for donated foreign exchange for domestic institutions and include these accounts into the foreign exchange account management information system for management.
Unless it is otherwise provided in this Notice, the opening, use, modification, and close of accounts for donated foreign exchange shall be handled according to the relevant provisions on the administration of foreign exchange current accounts, and the scope of income of such accounts shall cover: the donated foreign exchange funds remitted from abroad, the foreign exchange funds which are transferred from a foreign exchange current account with the same name or transferred by means of foreign exchange purchase and are used for overseas donation; the scope of expenditure shall cover: the outlay as stipulated in the donation agreement and other donation outlay.
The scope of income and expenditure of the account for donated foreign exchange of a domestic representative institution of an overseas non-governmental organization shall cover: foreign exchange funds under donated items allocated by the headquarters of the overseas non-governmental organization and the legal expenditure thereof within China.
Where a domestic enterprise accepts donation from or makes donation to any overseas for-profit institution or overseas individual, the opening, use, modification and close of its account for donated foreign exchange shall be handled in accordance with the relevant provisions on the administration of foreign exchange accounts for capital items.
| | 三、境内机构应当通过捐赠外汇账户办理捐赠外汇收支。外汇指定银行（以下简称银行）应当为境内机构开立捐赠外汇账户，并纳入外汇账户管理信息系统进行管理。
除本通知另有规定外，捐赠外汇账户的开立、使用、变更、关闭按照经常项目外汇账户管理相关规定办理，其收入范围是：从境外汇入的捐赠外汇资金、从同名经常项目外汇账户或购汇划入的用于向境外捐赠的外汇资金；支出范围是：按捐赠协议约定的支出及其他捐赠支出。
境外非政府组织境内代表机构捐赠外汇账户收支范围是：境外非政府组织总部拨付的捐赠项目外汇资金及其在境内的合法支出。
境内企业接受或向境外营利性机构或境外个人捐赠，其捐赠外汇账户的开立、使用、变更、关闭按照资本项目外汇账户管理相关规定办理。
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IV. A domestic institution shall, in accordance with this Notice, handle the formalities for entering the donated foreign exchange funds in the account or for foreign payment only after the relevant documents submitted by it are examined and approved by the bank.
| | 四、境内机构应按照本通知规定，提交相关单证并经银行审核通过后，方可办理捐赠外汇资金的入账及对外支付手续。
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V. Where a domestic enterprise accepts donation from or makes donation to any non-profit overseas institution, it shall handle the issue at the bank upon the strength of the following documents:
| | 五、境内企业接受或向境外非营利性机构捐赠，应持以下单证在银行办理：
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(1) An application (the domestic enterprise must make commitments truthfully in the application that the donation does not violate the relevant prohibitive provisions of the state, that it has handled the formalities of examination, approval, filing, etc. according to the relevant provisions of the state, that the overseas institution with whom the income and expenditure of donated foreign exchange occur is a non-profit institution, that it shall use the funds in strict accordance with the donation agreement and that it shall assume the legal liabilities arising therefrom. For the format, please refer to Annex 1);
| | （一）申请书（境内企业在申请书中须如实承诺其捐赠行为不违反国家相关禁止性规定，已按照国家相关规定办理审批备案等手续，与其发生捐赠外汇收支的境外机构为非营利性机构，境内企业将严格按照捐赠协议使用资金，并承担由此产生的法律责任。格式见附件1）；
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(2) A photocopy of the business license of the enterprise;
| | （二）企业营业执照复印件；
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(3) The donation agreement which is notarized and has indicated the use of funds;
| | （三）经公证并列明资金用途的捐赠协议；
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(4) Certification documents showing that the overseas non-profit institution is registered and formed abroad according to law (a Chinese version shall be attached); and
| | （四）境外非营利性机构在境外依法登记成立的证明文件（附中文译本）；
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(5) Other materials required when the aforesaid materials are unable to effectively prove the authenticity of the deal.
．．．．．． | | （五）在上述材料无法充分证明交易真实性时，要求提供的其他材料。
境内企业接受或向境外营利性机构或境外个人捐赠，按照跨境投资、对外债权债务有关规定办理。
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