What Conditions Should Non-Profit Organizations Meet?

The Ministry of Finance and the State Administration of Taxation on the management of tax exemption qualification of non-profit organizations

1. Other institutions, social organizations, foundations, private non enterprise units, places of religious activities, as well as other identified by the Ministry of Finance and the State Administration of Taxation established or registered in accordance with relevant state laws and regulations.

2, engaged in public welfare or non-profit activities, and the scope of activities is mainly in China;

3. In addition to the reasonable expenditure related to the organization, the proceeds obtained are all used for public welfare or non registration in the approved or prescribed regulations.

4, property and its fruits are not used for distribution, but do not include reasonable salaries and salaries.

5, in accordance with the provisions of the registration approval or articles of association, the remaining property after the cancellation of the organization shall be used for public welfare or non-profit purposes, or the registration authority shall give the same organization to the nature and purpose of the organization, and announce it to the public.

6. The person who has invested in the organization does not retain or enjoy any property rights. The investment person referred to in this paragraph refers to the legal person, natural person and other organizations except the people's governments at all levels and their departments.

7, staff salaries and welfare expenditure control within the prescribed proportion, the same distribution of the organization's property, including: the average wage and salary level of the staff shall not exceed two times the per capita wage level of the tax registration place in the previous year, and the staff welfare shall be implemented in accordance with the relevant provisions of the state;

8. In addition to the newly established or registered institutions, social organizations, foundations and private non enterprise units, the findings of the previous year for the applications of institutions, social organizations, foundations and non-governmental non enterprise units are "qualified".

9, the taxable income and related costs, expenses and losses shall be accounted for separately with tax-free income and related costs, expenses and losses.