Article 27: Local people's governments should extend support and preferential treatment to the public welfare projects donated to localities under their jurisdiction. Article 27 The local people's government should grant support and preferential treatment to donated construction projects.

第二十七条对于捐赠的工程项目,当地人民政府应当给予支持和优惠。

属类：法学专业-中国法律-公益事业捐赠法

Article 24.For the purposes of the second paragraph of Article 6 of the Tax Law, the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the PRC .

第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠,是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。

属类：法学专业-中国法律-个人所得税法实施条例

Article 20: The recipient is required to subject itself to supervision by submitting a report to relevant government departments every fiscal year concerning the use and management of the donated assets. Article 20 Each fiscal year, recipients should report to the relevant government Ministry on the use, management, and supervision of donations.

第二十条受赠人每年度应当向政府有关部门报告受赠财产的使用、管理情况,接受监督。

属类：法学专业-中国法律-公益事业捐赠法

Article 21 Units or individuals that have transferred or donated archives to archives repositories or deposited archives with them shall have priority in the use of such archives and may propose restrictions on the use of parts of the archives that are not suitable for accessibility to the public, and the archives repositories shall protect the lawful rights and interests of such units or individuals.

第二十一条 向档案馆移交、捐赠、寄存档案的单位和个人,对其档案享有优先利用权,并可对其档案中不宜向社会开放的部分提出限制利用的意见,档案馆应当维护他们的合法权益。

属类：法学专业-中国法律-档案法

Article 21: The donor has the right to inquire of the recipient about the use and management of his or her donated assets, and put forward opinions and suggestions concerning the use and management of the donated assets. Article 21 Donors have the right to inquire to receivers about the use and management of donations, and to put forward their opinions and suggestions.

第二十一条捐赠人有权向受赠人查询捐赠财产的使用、管理情况,并提出意见和建议。

属类：法学专业-中国法律-公益事业捐赠法

Article 7: The donated assets received by social bodies engaged in public welfare as well as the any value added to such donated assets are all public assets of the society and are under the protection of relevant state laws.

第七条公益性社会团体受赠的财产及其增值为社会公共财产,受国家法律保护,

属类：法学专业-中国法律-公益事业捐赠法

Article 38 Institutions of higher learning independently administer and use the property provided by the sponsor(s), state financial subsidy and properties donated and granted in accordance with law.

第三十八条 高等学校对举办者提供的财产、国家财政性资助、受捐赠财产依法自主管理和使用。

属类：法学专业-中国法律-高等教育法

Chapter III: The Use And Management Of Donated Assets No. 3 USE AND MANAGEMENT OF DONATED PROPERTY

第三章捐赠财产的使用和管理

属类：法学专业-中国法律-公益事业捐赠法

Article 18: In the cases wherein a donation agreement is established between the recipient and the donor, the recipient should make use of the donated assets as agreed in the agreement, and is forbidden to change arbitrarily the uses of the donated assets. Article 18 After reaching an agreement with the donors, the recipients should make use of the donated property according to the provisions of the agreement; they may not on their own authority change the use of the donation.

第十八条受赠人与捐赠人订立了捐赠协议的,应当按照协议约定的用途使用捐赠财产,不得擅自改变捐赠财产的用途。

属类：法学专业-中国法律-公益事业捐赠法

Article 16: Upon receipt of donations, the recipient should issue a legal and valid receipt to the donor. In addition, the recipient should also register and put the donated assets on file, and take good care of the donated assets. Article 16 After receiving donations, recipients should take care to present a receipt to the donor and file a record of the donations.

第十六条受赠人接受捐赠后,应当向捐赠人出具合法、有效的收据,将受赠财产登记造册,妥善保管。

属类：法学专业-中国法律-公益事业捐赠法

Article 17: Social bodies engaged in public welfare should use the donated assets they have received to subsidize activities and undertakings that are in keeping with their aims. Article 17 Public welfare social organisations should make use of donations and financial aid in activities and undertakings that conform with the specified purpose.

第十七条公益性社会团体应当将受赠财产用于资助符合其宗旨的活动和事业。

属类：法学专业-中国法律-公益事业捐赠法

Article 11 Blood donated without compensation must be used for clinical purposes and must not be bought or sold.

第十一条无偿献血的血液必须用于临床,不得买卖。

属类：法学专业-中国法律-献血法

[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to goods imported or exported for specific purposes, and to materials donated for public welfare. The State Council will specify the exact items and enact rules on such reduction and exemption.

第四十条 经济特区等特定地区进出口的货物,中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物,有特定用途的进出口货物,用于公益事业的捐赠物资,可以减征或者免征关税。特定减税或者免税的范围和办法,由国务院规定。

属类：法学专业-中国法律-海关法

Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条　资本公积金包括股本溢价、法定财产重估增值、接受捐赠的资产价值等。

属类：法学专业-中国法律-企业会计准则

Article 5: The use of donated assets ought to be based on the will of the donor and remain in keeping with public welfare purposes. No one is allowed to divert donated assets earmarked for public welfare to other uses. Article 5 Donations should be used in a manner respecting the wishes of the donor, and conforming with the end purpose of public welfare. Donated property may not be diverted to other purposes.

第五条捐赠财产的使用应当尊重捐赠人的意愿,符合公益目的,不得将捐赠财产挪作他用。

属类：法学专业-中国法律-公益事业捐赠法

As for donated assets that are hard to keep in reserve or that will not bear transportation, as well as donated assets that have exceeded actual demands, the recipient can sell off the donated assets, and all the revenue acquired therefrom should be used for the original purpose of the donation. Receivers may sell off donated goods that are not stored or transported easily, or that exceed practical needs, and the resulting income in its entirety should be used to achieve the donor's purpose.

对于不易储存、运输和超过实际需要的受赠财产,受赠人可以变卖,所取得的全部收入,应当用于捐赠目的。

属类：法学专业-中国法律-公益事业捐赠法

The part of individual income donated to educational and other public welfare undertakings,　shall　be　deducted　from　the　taxable　income　in accordance with the relevant regulations formulated by the State Council.

个人将其所得对教育事业和其他公益事业捐赠的部分,按照国务院有关规定从应纳税所得中扣除。

属类：法学专业-个人所得税法-

All donated winter clothes were handed over to local Civil Affairs Administration for further delivery to the people in disaster-stricken areas and poor areas.

各地捐助的冬衣都已交到了各地的民政部门,由各地民政部门送往对口的扶贫省市。

属类：单位简介-商业公司网站-关于沃尔玛

Companies and other enterprises that have donated assets to public welfare undertakings according to the stipulations of this Law

公司和其他企业依照本法的规定捐赠财产用于公益事业,

属类：法学专业-中国法律-公益事业捐赠法

Non-profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction, and they are forbidden to divert the donated assets to other uses. Public welfare non-profit institutional work units should ensure that donations are used for the development of that work unit's public welfare undertakings, and that funds are not diverted to other uses.

公益性非营利的事业单位应当将受赠财产用于发展本单位的公益事业,不得挪作他用。

属类：法学专业-中国法律-公益事业捐赠法

Social bodies engaged in public welfare must strictly observe relevant State stipulations, and take active steps to preserve and increase the value of donated assets in line with the principles of lawfulness, safety, and effectiveness. Public welfare organisations should rigorously abide by relevant government regulations, in accordance with the principles of law, safety, and efficiency and work vigorously to bring about an increase in the value of the donation.

公益性社会团体应当严格遵守国家的有关规定,按照合法、安全、有效的原则,积极实现捐赠财产的保值增值。

属类：法学专业-中国法律-公益事业捐赠法

The customs office will exercise supervision and control according to the law over donated goods that enjoy tax exemptions or reductions. Customs officials will supervise and manage reductions and exemptions of import duties on donated goods, in accordance with the law.

海关对减免关税的捐赠物品依法实施监督和管理。

属类：法学专业-中国法律-公益事业捐赠法

Afterwards, he donated dozens of RMB in the construction of infrastructure of the school.

后来他又捐款数十万元,用于该校的学生设施建设。

属类：社会文化-新闻报道-

Ironically, a month before I knew I had a tumor, I cut my long hair short and donated it to the American Cancer Society. I discovered there' s a huge difference between short and bald!

滑稽的是,在我得知患脑瘤消息一个月之前,我把长头发剪短了,并把头发捐献给了美国癌症学会。我发现短头发和光头相差太大了!

属类：文学表达-文学-散文

Donated multilateral or bilateral funds will be allocated to projects in the western region as much as possible

积极争取多边、双边赠款优先安排西部地区项目。

属类：综合句库--

Even if most of the clone's DNA comes from the donated nucleushe arguesthe oocyte still contributes a small percentage of genes from the mitochondriameaning that cloning to produce two identical individuals is impossible

即使大多数克隆的DNA来自捐献的细胞核,但是母细胞的屏障也会从线粒体中释放出一小部分基因,也就是说,通过克隆生产相同的两个个体是不可能的。

属类：综合句库--

Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.

接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。接受捐赠固定资产时发生的各项费用,应当计入固定资产价值。

属类：法学专业-中国法律-企业会计准则

She donated her books to the library.

她把自己的书捐赠给图书馆。

属类：综合句库--

She donated a large sum to the college endowment fund.

她捐赠一大笔款项作为这学院的基金。

属类：综合句库--

More than 62,000 people in the US alone are waiting to receive donated hearts, lungs, livers, kidneys and pancreases

仅仅在美国就有6.2万多人在等待被捐献出的心脏、肺、肝脏、肾脏和胰脏。

属类：综合句库--