关于慈善组织开展慈善活动年度支出、管理费用和募捐成本的规定（征求意见稿）
<div class="wx_rich_media_content" id="jsWxContainer"><table style="border: none; width: 563px;"><caption><section><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em;">慈善组织开展慈善活动年度支出、管理费用和募捐成本的规定</span></section></caption><tfoot><tr><td><section style="text-align: center;"><span leaf=""><span textstyle="" style="font-weight: bold;">新旧对比，红色为新增内容</span></span></section></td></tr></tfoot></table><table style="width:554px;"><tbody><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-width: 1pt; border-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">关于慈善组织开展慈善活动年度支出和管理费用的规定</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-width: 1pt; border-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">关于慈善组织开展慈善活动年度支出、管理费用</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">和募捐成本</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">的规定</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">征求意见稿</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">）</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第一条</span><span textstyle="" style="font-size: 16px;"> </span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">为进一步明确慈善组织开展慈善活动的年度支出和管理费用，根据《中华人民共和国慈善法》的有关要求，制定本规定。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第一条</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;"> </span></span></span></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">为进一步明确慈善组织</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">开展</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">慈善活动</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">的年度</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">支出</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(0, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">、</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">管理费用</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">和募捐成本</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;">，根据《中华人民共和国慈善法》的有关要求，制定本规定。</span></span></font></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第二条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> 慈善组织应当依照法律法规和本组织章程的规定积极开展慈善活动，充分、高效运用慈善财产，并遵循管理费用最必要原则，厉行节约，减少不必要的开支。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: normal;"> </span></span></o:p></span></b></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family:华文中宋;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第二条</span></span></font></span></b><b><span style="font-family:华文中宋;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织应当依照法律法规和本组织章程的规定积极开展慈善</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">活动</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">，充分、高效运用慈善财产，并遵循管理费用</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">募捐成本</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">最必要原则，厉行节约，减少不必要的开支。</span></span></font></span></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第三条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">慈善组织应当依据《民间非营利组织会计制度》，加强对慈善活动相关费用的会计核算。</span></span></font></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第三条</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织应当依据《民间非营利组织会计制度》，加强对慈善活动相关费用的会计核算。</span></span></font></span></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第四条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> 慈善活动支出是指慈善组织基于慈善宗旨，在章程规定的业务范围内开展慈善活动，向受益人捐赠财产或提供无偿服务时发生的下列费用：</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）直接或委托其他组织资助给受益人的款物；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）为提供慈善服务和实施慈善项目发生的人员报酬、志愿者补贴和保险，以及使用房屋、设备、物资发生的相关费用；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）为管理慈善项目发生的差旅、物流、交通、会议、培训、审计、评估等费用。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出在</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">“业务活动成本”项目下核算和归集。慈善组织的业务活动成本包括慈善活动支出和其他业务活动成本。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第四条</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family:华文中宋;color:rgb(192,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出是指慈善组织基于慈善宗旨，在章程规定的业务范围内开展慈善活动</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">，向受益人捐赠财产或提供无偿服务</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">时发生的下列费用：</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）直接或委托其他组织资助给受益人的款物；</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）为提供慈善服务</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">和实施慈善项目</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">发生的</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">人员报酬</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、志愿者补贴和保险、</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">以及使用房屋、设备、物资发生的相关费用</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">；</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）为管理慈善项目发生的</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">差旅、</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">物流、交通、</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">会议、培训、</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">审计、评估等费用。</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;color:rgb(192,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">活动支出应当主要用于受益人。</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出在</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">“业务活动成本”项目下核算和归集。</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">业务活动成本包括慈善活动支出和其他业务活动成本。</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织将慈善财产用于设立慈善信托，不属于</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">年度</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第五条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">慈善组织的管理费用是指慈善组织按照《民间非营利组织会计制度》规定，为保证本组织正常运转所发生的下列费用：</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）理事会等决策机构的工作经费；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）行政管理人员的工资、奖金、住房公积金、住房补贴、社会保障费；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）办公费、水电费、邮电费、物业管理费、差旅费、折旧费、修理费、租赁费、无形资产摊销费、资产盘亏损失、资产减值损失、因预计负债所产生的损失、聘请中介机构费等。</span></span></font></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第五条</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的管理费用是指慈善组织按照《民间非营利组织会计制度》规定，为</span></span></font></span><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">保证本组织正常运转</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">所发生的下列费用：</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）理事会等决策机构的工作经费；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">行政管理</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">人员的工资、奖金、住房公积金、住房补贴、社会保障费；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）办公费、水电费、邮电费、物业管理费、差旅费、折旧费、修理费、租赁费、无形资产摊销费、资产盘亏损失、因预计负债所产生的损失、聘请中介机构费等。</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第六条</span></span></font></span></b><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的募捐成本是指慈善组织基于慈善宗旨，在募集慈善财产时发生的下列费用：</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）为开展募捐活动直接发生的场地设备、人力差旅、专业技术等必要费用。其中，募捐活动中涉及本组织场地设备和工作人员的相关费用，不得列入募捐成本；</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）为获得捐赠财产而应当计入当期费用的汇兑损失（减汇兑收益）、税费等。</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织应当据实列支募捐成本，在</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">“筹资费用”项目下核算和归集。</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第六条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> 慈善组织的某些费用如果属于慈善活动、其他业务活动、管理活动等共同发生，且不能直接归属于某一类活动的，应当将这些费用按照合理的方法在各项活动中进行分配，分别计入慈善活动支出、其他业务活动成本、管理费用。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">七</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的某些费用</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">如果属于慈善活动、其他业务活动</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、管理活动</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">募捐活动</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">等</span></span></font></span><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">多种活动</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">共</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">同</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">发生，且</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">不能直接归属于某一类活动的，应当将这些费用按照合理的方法在各项活动中进行分配，分别计入慈善活动支出、</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">其他业务活动成本</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">管理费用</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、募捐成本</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">。</span></span></font></span></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第七条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></font></span></b><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织中具有公开募捐资格的基金会年度慈善活动支出不得低于上年总收入的百分之七十；年度管理费用不得高于当年总支出的百分之十。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织中具有公开募捐资格的社会团体和社会服务机构年度慈善活动支出不得低于上年总收入的百分之七十；年度管理费用不得高于当年总支出的百分之十三。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">八</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织中</span></span></font></span><span style="font-family:华文中宋;letter-spacing:0.4000pt;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">具有公开募捐资格的</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">基金会</span></span></font></span><span style="font-family:华文中宋;letter-spacing:0.4000pt;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">年度</span></span></font></span><span style="font-family:华文中宋;letter-spacing:0.4000pt;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出不得低于上年总收入的百分之七十；年度管理费用不得高于当年总支出的百分之</span></span></font></span><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">十。</span></span></font></span><span style="font-family:华文中宋;letter-spacing:0.4000pt;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织中具有公开募捐资格的社会团体和社会服务机构年度慈善活动支出不得低于上年总收入的百分之七十；年度管理费用不得高于当年总支出的百分之十三</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第八条</span></span></font></span></b><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> 慈善组织中不具有公开募捐资格的基金会，年度慈善活动支出和年度管理费用按照以下标准执行：</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）上年末净资产高于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">6000万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之六；年度管理费用不得高于当年总支出的百分之十二；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">6000万元高于800万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之六；年度管理费用不得高于当年总支出的百分之十三；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">800万元高于400万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之七；年度管理费用不得高于当年总支出的百分之十五；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（四）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">400万元人民币的，年度慈善活动支出不得低于上年末净资产的百分之八；年度管理费用不得高于当年总支出的百分之二十。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">九</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织中不具有公开募捐资格的基金会，</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">年度</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出和年度管理费用按照以下标准执行：</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）上年末净资产高于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">6000万元（含本数）人民币的，</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">年度</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善活动支出不得低于上年末净资产的百分之六；年度管理费用不得高于当年总支出的百分之十二；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">6000万元高于800万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之六；年度管理费用不得高于当年总支出的百分之十三；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">800万元高于400万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之七；年度管理费用不得高于当年总支出的百分之十五；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（四）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">400万元人民币的，年度慈善活动支出不得低于上年末净资产的百分之八；年度管理费用不得高于当年总支出的百分之二十。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第九条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">慈善组织中不具有公开募捐资格的社会团体和社会服务机构，年度慈善活动支出和年度管理费用按照以下标准执行：</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）上年末净资产高于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">1000万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之六；年度管理费用不得高于当年总支出的百分之十三；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">1000万元高于500万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之七；年度管理费用不得高于当年总支出的百分之十四；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">500万元高于100万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之八；年度管理费用不得高于当年总支出的百分之十五；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（四）上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">100万元人民币的，年度慈善活动支出不得低于上年末净资产的百分之八且不得低于上年总收入的百分之五十；年度管理费用不得高于当年总支出的百分之二十。</span></span></font></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">十</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条</span></span></font></span></b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织中不具有公开募捐资格的社会团体和社会服务机构，年度慈善活动支出和年度管理费用按照以下标准执行：</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">上年末净资产高于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">1000万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之六；年度管理费用不得高于当年总支出的百分之十三；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">1000万元高于500万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之七；年度管理费用不得高于当年总支出的百分之十四；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">500万元高于100万元（含本数）人民币的，年度慈善活动支出不得低于上年末净资产的百分之八；年度管理费用不得高于当年总支出的百分之十五；</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（四）</span></span></font></span><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">上年末净资产低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">100万元人民币的，年度慈善活动支出不得低于上年末净资产的百分之八且不得低于上年总收入的百分之五十；年度管理费用不得高于当年总支出的百分之二十。</span></span></font></span></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第十条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">计算年度慈善活动支出比例时，可以用前三年收入平均数代替上年总收入，用前三年年末净资产平均数代替上年末净资产。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">上年总收入为上年实际收入减去上年收入中时间限定为上年不得使用的限定性收入，再加上于上年解除时间限定的净资产。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第</span></span></font></span></b><b><span style="font-family: 华文中宋; letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">十</span></span></font></span></b><b><span style="font-family: 华文中宋; color: rgb(0, 0, 0); letter-spacing: 0.4pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">一</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条</span></span></font></span></b><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">计算年度慈善活动支出比例时，可以用前三年收入平均数代替上年总收入，用前三年年末净资产平均数代替上年末净资产。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">上年总收入为上年实际收入减去上年收入中时间限定为上年不得使用的限定性收入，再加上于上年解除时间限定的净资产。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第十一条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> 慈善组织的年度管理费用低于20万元人民币的，不受本规定第七条、第八条、第九条规定的年度管理费用比例的限制。</span></span></font></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十二条</span></span></font></span></b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的年度管理费用低于</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">20万元人民币的，不受本规定第</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">八</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条、第</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">九</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条、第</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">十</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条规定的年度管理费用比例的限制。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第十二条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">因下列情形导致年度管理费用难以符合本规定要求的，应当及时报告其登记的民政部门并向社会公开说明情况：</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）登记或者认定为慈善组织未满</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">1年，尚未全面开展慈善活动的；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）慈善组织的折旧费、无形资产摊销费、资产盘亏损失、资产减值损失突发性增长的；</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）慈善组织因预计负债所产生的损失突发性增长的。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:widow-orphan;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">三</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">条</span></span></font></span></b><b><span style="font-family: 华文中宋; font-size: 14pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span></span></b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">因下列情形导致年度管理费用难以符合本规定要求的，应当及时报告其登记的民政部门并向社会公开说明情况：</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:widow-orphan;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（一）</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">登记为慈善组织未满</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">1年，尚未全面开展慈善活动的；</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（二）慈善组织的折旧费、无形资产摊销费、资产盘亏损失突发性增长的；</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">（三）慈善组织因预计负债所产生的损失突发性增长的。</span></span></font></span></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十四条</span></span></font></span></b><span style="font-family:华文中宋;color:rgb(192,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><span yes';'=""><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></span><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织的年度募捐成本不得高于当年募捐收入的百分之三。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第十三条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">慈善组织签订捐赠协议对单项捐赠财产的慈善活动支出和管理费用有约定的，从其约定，但其年度慈善活动支出和年度管理费用不得违反本规定的要求。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十五条</span></span></font></span></b><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织签订捐赠协议对单项捐赠财产的慈善活动支出、管理费用</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、募捐成本</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">有约定的，从其约定，但其年度慈善活动支出</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">管理费用</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);letter-spacing:0.4000pt;mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:0.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">和募捐成本</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">不得违反本规定的要求。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;">第十四条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;font-weight: bold;"> </span><span textstyle="" style="font-size: 16px;">慈善组织年度慈善活动支出和年度管理费用应当在年度工作报告中进行详细披露，并依法向社会公开。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十六条</span></span></font></span></b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织年度慈善活动支出</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">管理费用</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">和募捐成本</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">应当在年度工作报告中进行详细披露，并依法向社会公开。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr><tr><td data-colwidth="277" width="212" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十五条</span></span></font><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;"> 慈善组织慈善活动支出或者管理费用违反本规定要求的，由民政部门依法给予行政处罚并通报财政、税务等有关部门。</span></span></font></span><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></p><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><span style="font-family:华文中宋;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><o:p><span leaf=""><span textstyle="" style="font-size: 16px;"> </span></span></o:p></span></p></td><td data-colwidth="277" width="213" valign="top" style="padding: 0pt 5.4pt; border-left-width: 1pt; border-left-color: windowtext; border-right-width: 1pt; border-right-color: windowtext; border-top: none; border-bottom-width: 1pt; border-bottom-color: windowtext;"><p style="text-align:justify;text-autospace:ideograph-numeric;mso-pagination:none;text-justify:inter-ideograph;line-height:34.0000pt;mso-line-height-rule:exactly;"><b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">第十七条</span></span></font></span></b><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">慈善组织慈善活动支出</span></span></font></span><span style="font-family:华文中宋;color:rgb(0,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">、</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">管理费用</span></span></font></span><span style="font-family:华文中宋;color:rgb(192,0,0);mso-ansi-font-weight:normal;mso-bidi-font-weight:bold;mso-ansi-font-style:normal;font-size:14.0000pt;mso-font-kerning:1.0000pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">和募捐成本</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">违反本规定要求的，由民政部门</span></span></font></span><span style="font-family: 华文中宋; color: rgb(192, 0, 0); font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">依据慈善法第一百一十条第一款第六项规</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">定</span></span></font></span><span style="font-family: 华文中宋; font-size: 14pt;"><font face="华文中宋"><span leaf=""><span textstyle="" style="font-size: 16px;">给予行政处罚并通报财政、税务等有关部门。</span></span></font></span><b><span style="font-family: 华文中宋; font-size: 14pt;"><o:p></o:p></span></b></p></td></tr></tbody></table><br><section class="mp_profile_iframe_wrp" nodeleaf=""><mp-common-profile class="js_uneditable custom_select_card mp_profile_iframe" data-pluginname="mpprofile" data-nickname="致诚社会组织" data-alias="ngolawyers" data-from="0" data-headimg="http://mmbiz.qpic.cn/mmbiz_png/YDfvgMtLdynOwAf4F7LotTwvLFVyyKmgMAxDfmzVOSFMcZX74K4DIygHBibf6B7NRAHxniceiact7tozhfkzUpyCg/0?wx_fmt=png" data-signature="提高社会组织法律能力建设；推动社会组织健康发展；依法保障社会组织正当权利；搭建政府与社会组织沟通交流平台。" data-id="MzA3ODcyNzAxMA==" data-is_biz_ban="0" data-service_type="1" data-verify_status="2"></mp-common-profile></section><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p></div><div class="wx_rich_media_content" id="jsWxContainer">来源：致诚社会组织</div><p></p>
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