Regulations on the Registration and Management of Social Organizations (CECC Full Translation)

Issuer: 
State Council

中文版


The following is a translation prepared by the Congressional-Executive Commission on China of the "Regulations on the Registration and Management of Social Organizations" issued by the State Council on October 25, 1998. The Chinese text was retrieved from the Ministry of Civil Affairs Web site on May 16, 2006.

Regulations on the Registration and Management of Social Organizations

Order No. 250 of the State Council of the People’s Republic of China.

The "Regulations on the Registration and Management of Social Organizations,” were issued by the State Council at the 8th Standing Committee session on October 25, 1998, to take effect from that date.

Premier Zhu Rongji

1998 October 25

Chapter 1
General Principles

Article 1

These regulations are formulated to protect citizens’ freedom of association, to protect the lawful rights and interests of social organizations, strengthen the registration and management of social organizations, and promote a material socialist and intellectual civilization.

Article 2

These regulations use the term social organizations to refer to non-profit organizations voluntarily created by Chinese citizens in order to achieve the collective desires of members, and conduct activities according to their charters.

All groups other than state bureaus may join social organizations as institutional members.

Article 3

Social organizations should receive the approval and examination of a sponsor organization, and register according to the stipulations in these regulations, in order to be founded.

A social organization should possess the status of a legal entity.

The organizations listed below are not included in the scope of these regulations:

(1) People’s organizations participating in the Chinese People’s Political Consultative Conference.
(2) Organizations that have been exempted from registration after review by the personnel office of the State Council and approved by the State Council itself.
(3) Organizations in government bureaus, organizations, public institutions, that were established internally, and that conduct activities internally in the work unit.

Article 4

Social organizations must observe the Constitution, the laws, regulations and policies of China, and cannot violate the basic principles of the Constitution. They must not harm the unity of the country, or the security and ethnic harmony of China. Social organizations are also not permitted to damage national interests, the interests of society, the interests of other organizations, or lawful interests of Chinese citizens. They may not violate the prevailing social morals.

Social organizations may not engage in profit-seeking business activities.

Article 5

The state will protect activities conducted by social organizations in accordance with the law, regulations and rules; other organizations or persons may not unlawfully interfere with them.

Article 6

The State Council Ministry of Civil Affairs and local civil affairs departments at county level and above are the people’s government bureaus for registration and management of social organizations at the corresponding level of government (hereinafter referred to as registration and management bureaus).
The relevant departments of the State Council and of county-level or higher local peoples' governments at all levels and organizations authorized by them are sponsor organizations for social organizations in a related industry, discipline, or scope of activity (hereinafter referred to as sponsor organizations).
Where laws and administrative regulations have other stipulations regarding the supervision and management of social organizations, these other stipulations shall apply.

Chapter 2
Administrative Duties

Article 7

The registration and management bureaus of the State Council are responsible for the registration and management of national social organizations; the registration and management bureaus of local people’s governments are responsible for the management of the registration of local social organizations; social organizations spanning administrative districts are subject to the registration and management of the registration and management bureaus of the next higher level of the people’s government that covers both districts.

Article 8

If the registration and management bureau, sponsor organization, and social organization are not in one location, supervision and management work can be entrusted to the registration and management bureau in the place of residence of the social organization.

Chapter 3
Registration and Establishment

Article 9

An application to establish a social organization should be submitted, after receiving the sponsor organization’s examination and approval, to the registration and management bureau.

Article 10

In establishing social organizations, the following conditions should be met:

(1) Over 50 individual members or over 30 institutional members; in cases of both individual members and institutional members, the total number of members cannot be less than 50;
(2) An approved name and a corresponding organizational structure;
(3) A fixed residence;
(4) A number of full-time staff members corresponding to the organization’s professional activities.
(5) A legal source of property and funds. National social organizations should have over 100,000 RMB in activity funds, and local social organizations and social organizations spanning administrative districts should have over 30,000 RMB in activity funds.
(6) The ability to bear civil liability.

The name of a social organization must accord with law and regulations, and must not violate prevailing social morals. The name of social organizations must be in accordance with its scope of activity, distribution of members, and area of activity, and must accurately reflect its distinctive characteristics. National social organizations that are designated with the label of “China,” “National,” or “Chinese,” or similar words should be approved in accordance with related national regulations. Local social organizations cannot be designated with the label “China,” “National,” or “Chinese.”

Article 11

In applying for the establishment of a social organization, the applicant should submit the following documents to the registration management bureau:

(1) A letter of application for registration
(2) The sponsor organization’s approval document;
(3) A financial report, proof of the right to use a place of business;
(4) An overview of the applicant and proposed person in charge, and their ID cards;
(5) A draft of the charter.

Article 12

Within sixty days of receiving the documentation required in Article 11, the registration and management bureau should issue a decision on whether to approve the applicant's registration. If registration and management authorities refuse registration, the reason for refusal should be explained to the applicant.

Article 13

In the case of one of the following situations, the registration and management bureau should not grant approval:

(1) Evidence exists that the aim or scope of the activities of a social organization applying for registration is not in accordance with the stipulations of Article 4 of these regulations;
(2) There already exists a social organization in the same administrative district with the same or a similar scope of activity, and there is thus no need to set up another one;
(3) The applicant or proposed person in charge is currently or has previously had a criminal sentence depriving him of political rights, or does not possess full civil capacity;
(4) There has been falsification during the application process;
(5) There are other circumstances forbidden by laws or administrative regulations.

Article 14

Within six months of the day that the registration and management bureau grants approval, social organizations preparing to be established should hold a general assembly or member representative assembly to pass a charter, produce an executive body, responsible individuals in charge and legal representatives. During this period of preparation, it is not permitted to conduct any activities aside from preparation.

A legal representative of a social organization cannot simultaneously assume a position as a legal representative of another social organization.

Article 15

The charter of a social organization should include the following terms:

(1) Name, place of business;
(2) Aims, scope of activity and region of activity;
(3) Status, rights and duties of members;
(4) Democratic organizational management system, and the procedure by which the
executive body is produced;
(5) Requirements for the person in charge, and the procedure by which officials are
produced or recalled;
(6) Principles for management and use of property;
(7) Procedures for revising the charter;
(8) Procedures for ceasing operations and the handling of remaining assets;
(9) Other business that should be regulated by the charter.

Article 16

The registration and management bureau should complete all reviewing work within 30 days of receiving the complete application and all related documents for the social organization’s registration. Registration will be approved and a “Social Organization Legal Entity Registration Certificate” issued if there are no grounds for exclusion as covered by Article 13 of these regulations, if the preliminary process has been properly completed, and if the charter complies with requirements.
Registration items include:

(1) Name
(2) Residence
(3) Aim, scope of activity and region of activity;
(4) Legal representative;
(5) Activity funds;
(6) Sponsor organization.

For those that are not granted registration, the decision not to grant registration should be communicated to the applicant.

Article 17

According to stipulations in the law, within sixty days from the day that approval is granted, social organizations possessing status as a legal entity should file a record with the registration and management bureau. Within 30 days from the day that the documents are filed, the registration and management bureau should issue the “Social Organization Legal Entity Registration Certificate.”

Items put on record by the social organization, aside from those items listed in Article 16, should include the approval documents issued according to law by the sponsor organization.

Article 18

The social organization can use the “Social Organization Legal Entity Registration Certificate” to apply to have a seal made and open a bank account. Social organizations should file the style of their seal and their bank account number on record with the registration and management bureau.

Article 19

If, after being founded, a social organization wants to establish a branch office or representative offices, it should receive the review and approval of the sponsor organization, apply to the registration and management bureau, and submit documents related to the branch office or representative office’s name, scope of activity, location, and important responsible people.

The branch offices and representative offices of the social organization are a component of the social organization and do not have status as a legal entity. They should conduct activities and develop membership subject to the aims and scope of activity that is stipulated in the social organization’s charter and within the authorized limits approved for the social organization. Branch offices of a social organization may not establish new branch offices.

A social organization cannot establish a regional branch office.

Chapter 4
Modifying and Cancelling Registration

Article 20

If the registration details of a social organization or the information put on record need modification, an application should be made to the registration and management bureau to apply for modification of registration (below referred to as modification of registration) within 30 days from the day that the sponsor organization has examined and approved the request.

If social organizations revise their charter, they should report it to the registration and management bureau within 30 days from the day that the sponsor organization has examined and approved the revision.

Article 21

If one of the following circumstances occurs to a social organization, after examination and approval by the sponsor organization, an application should be made to the registration and management bureau for cancellation of registration and a cancellation record should be filed (below referred to as cancellation of registration):

(1) Completion of the stipulated aim in the social organization’s charter;
(2) Voluntarily disbanding;
(3) Division or merger;
(4) Termination because of another reason;

Article 22

Before handling cancellation of registration, social organizations should form a liquidation group to complete the work of liquidation under the leadership of the sponsor organization and relevant bureaus. During the period of liquidation, social organizations cannot conduct activities outside of liquidation.

Article 23

Social organizations should handle cancellation of registration procedures through the registration and management bureau within 15 days of the completion of the liquidation. In handling the cancellation of registration, a cancellation application with the signature of a legal representative should be submitted along with the examination documents of the sponsor organization and a written liquidation report.

When the registration and management bureau approves cancellation of registration, a cancellation certificate should be issued, and the registration certificate, seal and financial proof of the particular social organization turned over.

Article 24

If a social organization wishes to close its branch offices and representative offices, it may handle the cancellation procedures after receiving the review and approval of the sponsor organization.

If the registration of a social organization is cancelled, all branch offices and representative offices are closed.

Article 25

Residual property left after the closure of a social organization shall be handled in accordance with national regulations.

Article 26

Establishment, cancellation or modification to the name, location, or legal representative of a social organization will be announced by the registration and management bureau.

Chapter 5
Supervision and Management

Article 27

The registration and management bureau will perform the following supervision and management duties:

(1) Bearing responsibility for the registration or recording of the establishment, alteration, or cancellation of social organizations;
(2) Conducting an annual review of social organizations;
(3) Conducting a supervisory review as to problems of social organizations violating these regulations, and applying administrative sanctions to the activities of social organizations that violate these regulations.

Article 28

The sponsor organization should fulfill the following responsibilities when supervising and managing:

(1) Bearing responsibility for preparatory application of social organizations, and reviewing efforts to register, modify registration, or cancel registration;
(2) Supervising and guiding social organizations to observe the Constitution, laws, regulations and national policies, and conducting activities in accordance with their charter.
(3) Bearing responsibility for the annual review of social organizations;
(4) Assisting the registration and management bureau and other related bureaus in investigating and prosecuting the unlawful acts of social organizations.
(5) Guiding, along with relevant bureaus, the liquidation of social organizations.

When performing the duties listed in the prior clause, the sponsor organization cannot collect fees from the social organization.

Article 29

The origin of a social organization’s assets must be legitimate, and no work unit or individual may seize, divert or embezzle the assets of a social organization.

A social organization’s expenses, and income lawfully obtained under relevant national regulations from activities conducted in accordance with its charter, must be used for its scope of activity as defined by the organization’s charter and must not be distributed to the membership.

Contributions or donations received by social organizations must be in compliance with the principles and scope of activity stipulated in the organization’s charter, and must be used in compliance with purposes, methods and time as agreed with the donors. Social organizations must report to their sponsor organization regarding the receipt and use of contributions and donations, and they must use appropriate means to publicize relevant information to the public.

Salaries, insurance, and benefits of full-time employees of social organizations should generally follow national rules on public institutions.

Article 30

Social organizations must implement the national regulations regarding financial management systems, and accept the supervision of finance authorities. Those organizations whose assets come from state allocations of funds, public contributions or donations, should also accept the supervision of auditing authorities.

Before a social organization replaces a legal representative, the registration and management bureau and the sponsor organization should organize an audit of its financial affairs.

Article 31

Each year social organizations should send a work report for the previous year to its sponsor organization prior to March 31. After preliminary review and approval by the sponsor organization, the report must be sent to registration and management authorities before May 31 for the annual review. The work report must include: the status of the social organization in observing laws, regulations, and national policies, the status of carrying out registration procedures in accordance with these regulations, the status of activities conducted according to the charter, staff and organizational changes, and the status of financial management.

The registration and management bureau should simplify the contents of the annual review for social organizations which have, in accordance with Article 17 of these regulations, been issued with a “Social Organization Legal Entity Registration Certificate.”

Chapter 6

Article 32

The registration and management bureau must cancel the registration of social organizations that engage in fraudulent or deceptive activity when applying for registration or that have not conducted activities within one year of receiving the “Social Organization Legal Entity Registration Certificate.”

Article 33

If one of the following circumstances occurs to a social organization, the registration and management bureau must give a warning and order a correction, and can suspend activities for a defined period of time, as well as order the dismissal of the person directly responsible; in the event of more serious circumstances, the registration will be cancelled and if the act constitutes a crime, criminal punishment will be levied in accordance with the law:

(1) Altering, renting, or lending a “Social Organization Legal Entity Registration Certificate,” or renting or lending the seal of a social organization;
(2) Conducting activities outside the aims of the scope of activity specified in the charter;
(3) Refusing to accept supervision and inspection, or not accepting it according to the rules;
(4) Altering the registration without regard for the rules;
(5) Independently establishing a branch office or representative office without authorization, or carelessly managing branch offices and representative offices and causing serious consequences;
(6) Engaging in for-profit activities;
(7) Seizing, diverting or embezzling the assets of a social organization;
(8) Violating related national rules on collecting fees, raising money or accepting or using contributions or donations.

Illegal revenue or income obtained illegally that are gained through the activities covered in the above regulations, will be confiscated and a fine may also be imposed equivalent to between one and three times the value of the illegal revenue or between three and five times the value of income obtained illegally.

Article 34

The activities of social organizations that violate other laws and regulations will be dealt with by the relevant national bureau; if a relevant national office believes that the registration should be cancelled, the registration and management bureau is responsible for cancelling registration.

Article 35

In the cases of unapproved, independently conducted preparatory social organization activities, activities conducted in the name of a social organization without registration; or social organizations continuing to carry out activities in the name of a social organization whose registration has been cancelled; the registration and management bureau should ban the activity and confiscate illegal property. If the activity constitutes a crime, a criminal punishment will be levied in accordance with the law; if the activity does not constitute a crime, public order administrative punishment will be given.

Article 36

The registration and management bureau will temporarily confiscate the “Social Organization Legal Entity Registration Certificate” of social organizations that have been ordered to halt activities, as well as their seals and evidence of financial affairs.
Registration and management bureaus will take away the “Social Organization Legal Entity Registration Certificate” and seals of social organizations that have had their registration cancelled.

Article 37

Employees of registration management bureaus and sponsor organizations who abuse their power, engage in favoritism, or are derelict in their duty in such a way as to constitute a crime, shall receive criminal penalties. For those cases that do not constitute a crime, administrative punishments will be given in accordance with the law.

Chapter 7
Supplementary Articles

Article 38

The form of the “Social Organization Legal Entity Registration Certificate” shall be established by the Ministry of Civil Affairs.

It is not permitted to collect fees for performing the annual inspection of a social organization.

Article 39

In accordance with these regulations, social organizations founded prior to the implementation of these regulations, should apply for a new registration within one year of the day that these regulations come into effect.

Article 40

These regulations are effective from the day that they are issued. At the same time, “The Regulations on the Registration and Management of Social Organizations” issued by the State Council on October 25, 1989 are abolished.


社会团体登记管理条例

社会团体登记管理条例

(1998年10月25日国务院令第250号发布)

第一章 总 则

第一条 为了保障公民的结社自由,维护社会团体的合法权益,加强对社会团体的登记管理,促进社会主义物质文明、精神文明建设,制定本条例。

第二条 本条例所称社会团体,是指中国公民自愿组成,为实现会员共同意愿,按照其章程开展活动的非营利性社会组织。

国家机关以外的组织可以作为单位会员加入社会团体。

第三条 成立社会团体,应当经其业务主管单位审查同意,并依照本条例的规定进行登记。社会团体应当具备法人条件。

下列团体不属于本条例规定登记的范围:

(一)参加中国人民政治协商会议的人民团体;

(二)由国务院机构编制管理机关核定,并经国务院批准免于登记的团体;

(三)机关、团体、企业事业单位内部经本单位批准成立、在本单位内部活动的团体。

第四条 社会团体必须遵守宪法、法律、法规和国家政策,不得反对宪法确定的基本原则,不得危害国家的统一、安全和民族的团结,不得损害国家利益、社会公共利益以及其他组织和公民的合法权益,不得违背社会道德风尚。

社会团体不得从事营利性经营活动。

第五条 国家保护社会团体依照法律、法规及其章程开展活动,任何组织和个人不得非法干涉。

第六条 国务院民政部门和县级以上地方各级人民政府民政部门是本级人民政府的社会团体登记管理机关(以下简称登记管理机关)。

国务院有关部门和县级以上地方各级人民政府有关部门、国务院或者县级以上地方各级人民政府授权的组织,是有关行业、学科或者业务范围内社会团体的业务主管单位(以下简称业务主管单位)。

法律、行政法规对社会团体的监督管理另有规定的,依照有关法律、行政法规的规定执行。

第二章 管 辖

第七条 全国性的社会团体,由国务院的登记管理机关负责登记管理;地方性的社会团体,由所在地人民政府的登记管理机关负责登记管理;跨行政区域的社会团体,由所跨行政区域的共同上一级人民政府的登记管理机关负责登记管理。

第八条 登记管理机关、业务主管单位与其管辖的社会团体的住所不在一地的,可以委托社会团体住所地的登记管理机关、业务主管单位负责委托范围内的监督管理工作。

第三章 成立登记

第九条 申请成立社会团体,应当经其业务主管单位审查同意,由发起人向登记管理机关申请筹备。

第十条 成立社会团体,应当具备下列条件:

(一)有50个以上的个人会员或者30个以上的单位会员;个人会员、单位会员混合组成的,会员总数不得少于50个;

(二)有规范的名称和相应的组织机构;

(三)有固定的住所;

(四)有与其业务活动相适应的专职工作人员;

(五)有合法的资产和经费来源,全国性的社会团体有10万元以上活动资金,地方性的社会团体和跨行政区域的社会团体有3万元以上活动资金;

(六)有独立承担民事责任的能力。社会团体的名称应当符合法律、法规的规定,不得违背社会道德风尚。社会团体的名称应当与其业务范围、成员分布、活 动地域相一致,准确反映其特征。全国性的社会团体的名称冠以"中国"、"全国"、"中华"等字样的,应当按照国家有关规定经过批准,地方性的社会团体的名 称不得冠以"中国"、"全国"、"中华"等字样。

第十一条 申请筹备成立社会团体,发起人应当向登记管理机关提交下列文件:

(一)筹备申请书;

(二)业务主管单位的批准文件;

(三)验资报告、场所使用权证明;

(四)发起人和拟任负责人的基本情况、身份证明;

(五)章程草案。

第十二条 登记管理机关应当自收到本条例第十一条所列全部有效文件之日起60日内,作出批准或者不批准筹备的决定;不批准的,应当向发起人说明理由。

第十三条 有下列情形之一的,登记管理机关不予批准筹备:

(一)有根据证明申请筹备的社会团体的宗旨、业务范围不符合本条例第四条的规定的;

(二)在同一行政区域内已有业务范围相同或者相似的社会团体,没有必要成立的;

(三)发起人、拟任负责人正在或者曾经受到剥夺政治权利的刑事处罚,或者不具有完全民事行为能力的;

(四)在申请筹备时弄虚作假的;

(五)有法律、行政法规禁止的其他情形的。

第十四条 筹备成立的社会团体,应当自登记管理机关批准筹备之日起6个月内召开会员大会或者会员代表大会,通过章程,产生执行机构、负责人和法定代表人,并向登记管理机关申请成立登记。筹备期间不得开展筹备以外的活动。

社会团体的法定代表人,不得同时担任其他社会团体的法定代表人。

第十五条 社会团体的章程应当包括下列事项:

(一)名称、住所;

(二)宗旨、业务范围和活动地域;

(三)会员资格及其权利、义务;

(四)民主的组织管理制度,执行机构的产生程序;

(五)负责人的条件和产生、罢免的程序;

(六)资产管理和使用的原则;

(七)章程的修改程序;

(八)终止程序和终止后资产的处理;

(九)应当由章程规定的其他事项。

第十六条 登记管理机关应当自收到完成筹备工作的社会团体的登记申请书及有关文件之日起30日内完成审查工作。对没有本条例第十三条所列情形,且筹备工作符合要求、 章程内容完备的社会团体,准予登记,发给《社会团体法人登记证书》。登记事项包括:

(一)名称;

(二)住所;

(三)宗旨、业务范围和活动地域;

(四)法定代表人;

(五)活动资金;

(六)业务主管单位。对不予登记的,应当将不予登记的决定通知申请人。

第十七条 依照法律规定,自批准成立之日起即具有法人资格的社会团体,应当自批准成立之日起60日内向登记管理机关备案。登记管理机关自收到备案文件之日起30日内 发给《社会团体法人登记证书》。社会团体备案事项,除本条例第十六条所列事项外,还应当包括业务主管单位依法出具的批准文件。

第十八条 社会团体凭《社会团体法人登记证书》申请刻制印章,开立银行帐户。社会团体应当将印章式样和银行帐号报登记管理机关备案。

第十九条 社会团体成立后拟设立分支机构、代表机构的,应当经业务主管单位审查同意,向登记管理机关提交有关分支机构、代表机构的名称、业务范围、场所和主要负责人等情况的文件,申请登记。

社会团体的分支机构、代表机构是社会团体的组成部分,不具有法人资格,应当按照其所属于的社会团体的章程所规定的宗旨和业务范围,在该社会团体授权的范围内开展活动、发展会员。社会团体的分支机构不得再设立分支机构。社会团体不得设立地域性的分支机构。

第四章 变更登记、注销登记

第二十条 社会团体的登记事项、备案事项需要变更的,应当自业务主管单位审查同意之日起30日内,向登记管理机关申请变更登记、变更备案(以下统称变更登记)。社会团体修改章程,应当自业务主管单位审查同意之日起30日内,报登记管理机关核准。

第二十一条 社会团体有下列情形之一的,应当在业务主管单位审查同意后,向登记管理机关申请注销登记、注销备案(以下统称注销登记):

(一)完成社会团体章程规定的宗旨的;

(二)自行解散的;

(三)分立、合并的;

(四)由于其他原因终止的。

第二十二条 社会团体在办理注销登记前,应当在业务主管单位及其他有关机关的指导下,成立清算组织,完成清算工作。清算期间,社会团体不得开展清算以外的活动。

第二十三条 社会团体应当自清算结束之日起15日内向登记管理机关办理注销登记。办理注销登记,应当提交法定代表人签署的注销登记申请书、业务主管单位的审查文件和清算报告书。登记管理机关准予注销登记的,发给注销证明文件,收缴该社会团体的登记证书、印章和财务凭证。

第二十四条 社会团体撤销其所属分支机构、代表机构的,经业务主管单位审查同意后,办理注销手续。社会团体注销的,其所属分支机构、代表机构同时注销。

第二十五条 社会团体处分注销后的剩余财产,按照国家有关规定办理。

第二十六条 社会团体成立、注销或者变更名称、住所、法定代表人,由登记管理机关予以公告。

第五章 监督管理

第二十七条 登记管理机关履行下列监督管理职责:

(一)负责社会团体的成立、变更、注销的登记或者备案;

(二)对社会团体实施年度检查;

(三)对社会团体违反本条例的问题进行监督检查,对社会团体违反本条例的行为给予行政处罚。

第二十八条 业务主管单位履行下列监督管理职责:

(一)负责社会团体筹备申请、成立登记、变更登记、注销登记前的审查;

(二)监督、指导社会团体遵守宪法、法律、法规和国家政策,依据其章程开展活动;

(三)负责社会团体年度检查的初审;

(四)协助登记管理机关和其他有关部门查处社会团体的违法行为;

(五)会同有关机关指导社会团体的清算事宜。

业务主管单位履行前款规定的职责,不得向社会团体收取费用。

第二十九条 社会团体的资产来源必须合法,任何单位和个人不得侵占、私分或者挪用社会团体的资产。

社会团体的经费,以及开展章程规定的活动按照国家有关规定所取得的合法收入,必须用于章程规定的业务活动,不得在会员中分配。

社会团体接受捐赠、资助,必须符合章程规定的宗旨和业务范围,必须根据与捐赠人、资助人约定的期限、方式和合法用途使用。社会团体应当向业务主管单位报告接受、使用捐赠、资助的有关情况,并应当将有关情况以适当方式向社会公布。

社会团体专职工作人员的工资和保险福利待遇,参照国家对事业单位的有关规定执行。

第三十条 社会团体必须执行国家规定的财务管理制度,接受财政部门的监督;资产来源属于国家拨款或者社会捐赠、资助的,还应当接受审计机关的监督。

社会团体在换届或者更换法定代表人之前,登记管理机关、业务主管单位应当组织对其进行财务审计。

第三十一条 社会团体应当于每年3月31日前向业务主管单位报送上一年度的工作报告,经业务主管单位初审同意后,于5月31日前报送登记管理机关,接受年度检查。工作 报告的内容包括:本社会团体遵守法律法规和国家政策的情况、依照本条例履行登记手续的情况、按照章程开展活动的情况、人员和机构变动的情况以及财务管理的 情况。

对于依照本条例第十七条的规定发给《社会团体法人登记证书》的社会团体,登记管理机关对其应当简化年度检查的内容。

第六章 罚 则

第三十二条 社会团体在申请登记时弄虚作假,骗取登记的,或者自取得《社会团体法人登记证书》之日起1年未开展活动的,由登记管理机关予以撤销登记。

第三十三条 社会团体有下列情形之一的,由登记管理机关给予警告,责令改正,可以限期停止活动,并可以责令撤换直接负责的主管人员;情节严重的,予以撤销登记;构成犯罪的,依法追究刑事责任:

(一)涂改、出租、出借《社会团体法人登记证书》,或者出租、出借社会团体印章的;

(二)超出章程规定的宗旨和业务范围进行活动的;

(三)拒不接受或者不按照规定接受监督检查的;

(四)不按照规定办理变更登记的;

(五)擅自设立分支机构、代表机构,或者对分支机构、代表机构疏于管理,造成严重后果的;

(六)从事营利性的经营活动的;

(七)侵占、私分、挪用社会团体资产或者所接受的捐赠、资助的;

(八)违反国家有关规定收取费用、筹集资金或者接受、使用捐赠、资助的。

前款规定的行为有违法经营额或者违法所得的,予以没收,可以并处违法经营额1倍以上3倍以下或者违法所得3倍以上5倍以下的罚款。

第三十四条 社会团体的活动违反其他法律、法规的,由有关国家机关依法处理;有关国家机关认为应当撤销登记的,由登记管理机关撤销登记。

第三十五条 未经批准,擅自开展社会团体筹备活动,或者未经登记,擅自以社会团体名义进行活动,以及被撤销登记的社会团体继续以社会团体名义进行活动的,由登记管理机关予以取缔,没收非法财产;构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予治安管理处罚。

第三十六条 社会团体被责令限期停止活动的,由登记管理机关封存《社会团体法人登记证书》、印章和财务凭证。社会团体被撤销登记的,由登记管理机关收缴《社会团体法人登记证书》和印章。

第三十七条 登记管理机关、业务主管单位的工作人员滥用职权、徇私舞弊、玩忽职守构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。

第七章 附 则

第三十八条 社会团体法人登记证书》的式样由国务院民政部门制定。

对社会团体进行年度检查不得收取费用。

第三十九条 本条例施行前已经成立的社会团体,应当自本条例施行之日起1年内依照本条例有关规定申请重新登记。

第四十条 本条例自发布之日起施行。1989年10月25日国务院发布的《社会团体登记管理条例》同时废止。