公益组织免税资格申请攻略

2015-07-20 天祥关爱

天祥关爱历时1个月的材料准备,及5个月的漫长等待,终于获得了非营利组织免税资格。许多公益小伙伴都向天祥小秘询问免税资格申请攻略,于是……小秘整理的攻略来啦!

前方高能,公益组织财务人员快速集合!

1.法律依据

  • 《中华人民共和国企业所得税法》 第二十六条第四款
  • 《中华人民共和国企业所得税法实施条例》 (国务院令第512号)第八十五条的规定
  • 财政部 国家税务总局关于非营利组织企业所得税免税收入问题的通知(财税[2009]122号)
  • 关于开展非营利组织免税资格认定的公告(穗财法〔2012〕 135号)
  • 关于非营利组织免税资格认定管理有关问题的通知(财税[2014]13号)

2.哪些类型的单位可以申请?

事业单位、社会团体、基金会、民办非企业单位、宗教活动场所。

3.什么时候可以办理?

每年二月份向主管企业所得税的税务机关提交申请材料,具体时间可留意税务机关官方网站的通知。

4.非营利组织免税资格的有效期仅一年吗?

不是。有效期为五年, 但每年都需要提交资料备案。

5.申请条件(需同时满足)

  • 从事公益性或者非营利性活动,且活动范围主要在中国境内
  • 取得的收入除用于与该组织正常活动有关的、合理的支出外, 全部用于登记核定或者章程规定的公益性或者非营利性事业
  • 财产及其孳息不用于分配,但不包括合理的工资薪金支出;
  • 按照登记核定或者章程规定,该组织注销后的剩余财产用于公益性
  • 投入人对投入该组织的财产不保留或者不享有任何财产权利;
  • 工作人员工资福利开支控制在规定的比例内 (工作人员平均工资薪金水平不得超过上年度税务登记所在地人均工资水平的两倍);
  • 年检检查结论为“合格” (当年成立除外);
  • 分别核算应纳税收入及其有关的成本、费用、损失应与免税收入及其有关的成本、费用、损失。

6.申请时需要提交哪些材料?

  • 申请表(一式五份)
  • 组织章程
  • 组织登记证、税务登记证复印件
  • 申请前一会计年度的资金来源及使用情况、公益活动和非营利活动的明细情况及申请前一年度审计报告
  • 年检报告(当年新设立的单位无需提交)
  • 年度工作人员平均工资薪金水平的说明书
  • 财政、税务部门要求提供的其他材料

问题来了!“其他材料”是什么鬼?!

财政、税务部门并不会告诉你!往下看,最重要的干货来啦!

7.关于“其他材料”

通常许多小伙伴都会忽视“其他材料”,往往这些材料也很重要。官方并未提供“其他材料”的清单,天祥关爱小秘列了一份清单,供小伙伴们参考~(以申请2014年-2018年的免税资格为例)

  • 基本情况说明

模板:

单位简介,宗旨,业务范围……

2014年1月1日至12月31日,财务状况为:资产xxx元,负债xxx元 ;现金余额xxx元,银行账户余额xxx元。

资金来源如下:捐赠收入xxx元,利息收入xxx元,xx收入xxx元……共xxx元。

资金使用情况如下:业务活动成本xxx元,管理费用xxx元,xx费用xxx元……共xxx元。

  • 从事公益性或者非营利性活动,且活动范围主要在中国境内的说明

参考模板:

本单位按照组织章程从事公益性或者非营利性活动,XXX年从事的公益性或者非营利性活动均在中国境内,主要公益活动如下:

1、……

2、.……

……

  • 财产及其孳息的分配情况说明

参考模板:

本单位成立资金xxx元。2014年度捐赠收入XXX元;资产存入银行产出的孳息xxx元;

本单位2014年度末,剩余财产的分配情况:无分配。

  • 申请免税资格年度的支出情况说明

参考模板:

本单位2014年支出总额为xxx元,支出明细情况如下:

1. 主营业务成本xxx元,包括xxx项目成本xxx元,xxx项目成本xxx元……

2. 业务活动成本xxx元,包括xxx活动经费xxx元,xxx活动经费xxx元……

3. 财务费用xxx元,包括……

4. 管理费用xxx元,包括……

  • 登记核定的章程对于注销后的剩余财产用途的规定

参考模板:

根据本单位章程第XX条规定,本单位注销后的剩余财产分配情况如下:

本单位终止后的剩余财产,用于公益性或者非营利性目的,或者由登记管理机关转赠给与该组织性质、宗旨相同的组织,并向社会公告。

  • 登记核定的章程关于出资人对投入该组织的财产不保留或者享有任何财产权利的规定

参考模板:

根据本单位章程第七条规定,本单位的注册资金为人民币76000元,出资者及其出资金额列表如下:……

出资者对投入本单位的财产不保留或者不享有任何财产权利。

  • 申请免税资格年度的年审情况说明

参考模板(以当年成立为例):

本单位2014年度因于2014年8月成立,未达到年审时间,未能进行登记证年审,成立至今未受到登记管理机关的任何处罚,特此声明。

  • 应税收入及其有关的成本、费用、损失与免税收入及其有关的成本、费用、损失能够分别核算的说明

参考模板:

本单位能够对应税收入及其有关的成本、费用损失与免税收入及其有关的成本费用、损失进行分别核算。2014年度应税和免税收支情况如下:

1、 免税项目收支情况:

收入:

(1) 开办资金xxx元;

(2) 捐赠收入xxx元;

……

支出:

(1) 主营业务成本(xxx项目成本、xxx项目成本……)xxx元;

(2) 业务活动成本(xxx活动成本、xxx活动成本……)xxx元;

……

2、 应税项目收支情况

收入:……(有则如实列明,没有则写“无”)

支出:……(有则如实列明,没有则写“无”)

—— 攻略完结 ——

Sowers Action 苗圃行动

Established in 1992, Sowers Action (Tax Exemption No.: 91/3859) is a non-religious, non-political and non-profit-making charitable organization in Hong Kong, committed to promote education aid in rural China by helping poor or disabled students to complete their education,reconstructing schools and facilities that fulfill safety regulations and improving the quality of teacher training. Emphasizing “On-site Assessment, Direct Subsidy and Long Term Follow-up”, we raise funds for education aid and operational expenditure separately to ensure donations are used effectively. Major fundraising events, including “Challenging 12 Hours Charity Marathon”, “Walk to Guangzhou”, “Long March for Education”, “Ancient Tea Horse Route Expedition” and “Cycling for Education”, are held annually to raise public awareness. In response to the nation’s changing needs, we have adopted an approach of “multipurpose educational aid”, extending our focus from hardware facilities to four major areas: special education, teacher training, student sponsorship, and school construction and facilities, with the aim of fully utilizing our donations and resources.

History

In 1992, upon return from a visit in Mainland China concerning education and education assistance, three Hong Kong young people were deeply moved by what they saw. They realized that the acute shortage of resources could never meet urgent needs for education development in some poor areas of China. Feeling that they could contribute to China in this respect, they proceeded to found “Sowers Action.” In the early days of founding, Sowers Action’s co-founders solicited donations from friends and families. Having successfully raised several thousand dollars, they returned to China to render the necessary education assistance.

Children living in those not-so-far-away mountains were equally naive and lovable. Despite their vivacity and intelligence, their families were so poor that they did not even have enough to eat and dress. As a result, children from families that could not afford schooling often loitered at the doorway of schools, trying to catch a few words from lessons given by teachers. Also, schooling in these impoverished regions was mostly conducted in almost collapsed buildings, inside crumbling and poor-lit classrooms. It was obvious that improvement was urgently needed. In view of the awful conditions, we could not help being moved by the teachers’perseverance in striving to provide proper schooling to their knowledge-thirsty students.
Our Belief

Education is the best cure for poverty

Our Missions

1. Providing the children obtain an equal opportunity on study and development through teacher’s training, students sponsorship and school construction and facilities
2. Promoting a platform for stakeholders to get in touch with national affairs

Our Core Values
1. Selfless
2. Simple
3. Transparent
4. Open

Multipurpose Educational Aid

“Sowers” symbolises student and school, and “Action” means active participation. We are committed to promote education aid in rural China by helping poor or disabled students to complete their education. We strictly follow our rules of ““On-site Assessment, Direct Subsidy and Long Term Follow-up”, making sure donations are used effectively and aiming to assist the development of impoverished localities in China with the view of enabling people there to become self-reliant. For years we hold a core belief that “Education is the Best Cure for Poverty”, and with the changing needs of the society, we have started to advocate “multipurpose educational aid”, extending our focus from hardware facilities to teacher training, student sponsorship and special education as well.
All Glory Goes to Our Volunteers

It is you who are open-minded enough to abandon your prejudice so as to seek common ground with others while reserving your opinions to yourself. It is you who are humble enough to put down your ego and regard education assistance as your main concern. It is owing to your consistent support in these 20 years that Sowers Action has been to continue its work until this day. Thank you, volunteers of Sowers Action! When Sowers Action was presented the winner in the Community/Public Affairs category in the “2006 Leaders of the Year Awards”. Its representative openly declared that “All glory goes to our volunteers.”
Awards and Recognitions

2006 – “Leader of the Year 2006”’s “Community/Public Affairs” Category by Sing Tao Corporation Limited
2009 – Named as one of the “OutstandingCommunity Partners” at the “20th Anniversary Conference of Project Hope”
2010 – “Best Partner Award” of the United Nations’ MillenniumDevelopment Goal (UNMDG)
2011 – “Charitable Organization Award” in the “Hong Kong Service Award 2011” organized by the East
Weekly Magazine
2011 – “Best Partner Award” of the United Nations’ MillenniumDevelopment Goal (UNMDG) for consecutive years
Differences Between Sower Actions and Other Charity Organization

Funds used for operational purposes are raised separately, any donation designated for educational assistance purposes will 100% be used for educational aids. Donations without specified purpose will be deployed to render educational aids automatically. All books and accounts of Sowers Action are open to the public for inspection. All donation income and accounts settlement are audited annually in accordance with law by the CPA firm Deloitte Touche Tohmatsu.

Operational Expenses are Raised Independently

All donations received by Sowers Action are bound by our constitution and can only be used to aid China education projects, unless others specified.

Operational expenses are covered by incomes from our membership fees, bank interests and specific fundraising campaigns. Under no circumstance it will be drawn from the benevolent donations.

The majority of Sowers Action workers are voluntary, operational expenditure can therefore be kept to a minimum. All promotional and fundraising campaigns are self-financed and will be managed by balanced budgets. Even the work groups’ travelling expenses for services in China are paid by the participants themselves.

Besides, we try to follow in-house principle that suggests operational expenses should be 10% of donations received. People may feel that we are not willing to spend on promotion, and we will publicize ourselves only when there is fund raising event. So, it is very challenging for event’s organizing committee that they need to raise funds for their own operational expenses.

What are Operational Expenses

It includes project execution fee, administrative fee, fund raising fee and other related expenses. All these expenses are funded by membership fee, donations from Honorary Councilors, designated donations, event sponsorship, bank interest, and fund raising activities for operational expenses, etc.

Project execution fee are those related to educational projects such as sponsorship fee of working groups, mainland office expenses (staff remuneration package & rental fee, etc) and other expenses (such as purchase of teacher training materials).
Administrative fee refers to office and staff members related expenses.
Fund raising fee refers to promotional expenses of events
Other related expenses are related to foreign exchange loss and others.

Our First Pace

At the end of 1992, two founding members of Sowers Action silently went on their mission. After spending one whole day on the bus, they arrived in the impoverished mountainous regions of Guangdong Province (Qingyuan City Yangshan County), making Sowers Action’s first pace in education assistance.

Yangshan was a bleak and remote place with a limestone terrain, so this was no good for agriculture. China’s famous scholar Han Yu called this region “The impoverished spot under the sky.” Almost 90% of the population here consisted of impoverished farmers whose crops could barely afford to keep them alive.

Propelled by passion and faith, even with limited experience and means, the two pioneers of Sowers Action visited many primary schools and started to conceptualize plans for education assistance. At that time, thrilled with the initial encounter with an education assistance organization from Hong Kong, government leaders and school principals of Yangshan County could hardly conceal their ardent hope and expectation.

The First School

The original building housing Chenjiajie Primary School in Hanjiaping Village, Liangshuikou Town, Sangzhi County, Hunan Province was a two-storey wood structure erected over 70 years ago. The consistent lack of repair and maintenance had turned it into a Class I dangerous building. In 1992, a male student who, accidentally stepped onto a rotted floor board, fell through the second floor and became crippled.

The entire village decided to rebuild the school and turn it into a new building of 240 sq.meters, and the total construction cost came to RMB70,000. Even though all villagers had contributed their share, all they could come up with was RMB40,000, which sufficed only for purchasing construction materials. This led to the first on-the-spot investigation conducted by Sowers Action in August 1993, which resulted in the organization’s decision to provide the villagers with monetary assistance (RMB 30,000 Yuan, approximately 40% of the construction cost) and joint force with the County government to re-build the school with reinforced steel and concrete. The new school building complete with classrooms, boarding quarters, a kitchen and toilets was completed in April 1994. This became the first school the re-building of was assisted by Sowers Action.

In 1995, Sowers Action again assisted in building a wall around the school, repair the school’s main gate, pave the muddy ground in front of the school with concrete and turn it into a football field. The completeness of school had brought a sense of belonging to both the teachers and students.

The First Student Receiving Assistance

Yucheng County in Hunan Province was the first county where Sowers Action started its assistance work. This was a province-level impoverished county with better natural resources. There were over 50,000 children in the villages attaining school age, but the school-entering rate was only 92%.

During an initial visit to Yucheng County in 1993, Sowers Action’s work team visited Xu Lianghai, a lower-secondary student who had dropped out from school. It was found out that Xu’s father was suffering from persistent feet ailment, his mother was slightly mentally retarded and his sister had died the year before from lack of treatment as a result of poverty. Sowers Action hence provided assistance to Xu to resume schooling, making him the first lower-secondary student to receive assistance from the organization.

Unfortunately, in 1995, Xu’s father died. Xu was simultaneously obliged to tilt the duty-bound land left behind by his father, take care of his mother, and find means to repay the debt incurred earlier by providing medical treatment to his father and sister. Again, Xu was about to face the fate of dropping out.

After learning of Xu’s dilemma, Sowers Action again provided assistance to Xu. In 1996 summer, Xu Lianghai finally graduated from lower-secondary. In August of the same year, Sowers Action managed to contact “Friends of Light” in an attempt to pass Xu to their care. Thereafter, a work team was dispatched to Yucheng County to escort Xu to Guangdong Province’s Qingyuan City where “Friends of Light” was running a higher-secondary school for the poor. Xu was accepted by the school and settled there. Since Xu’s mother in Yucheng was cared for by the government, Xu could concentrate on his studies in Qingyuan.

The First Teacher Training School

To increase the number of village teachers, Sowers Action assisted in re-building a teacher training school in Sangzhi County for the purpose of providing teachers working in mountainous regions with the opportunity to undergo training, hence enhancing the advantage for them to remain in such regions.

Actually, there was a teacher training school built in 50’s, however, a fire accident in 1989 destroyed the woody school, equipments and books. The County tried very hard to raise fund for rebuilding of training school, however, it was still not enough.

After conducting rounds of visit in 1995, we decide to sponsor one-third of the total amount of construction costs enabling the reopening of school in 1995. Currently, the teaching training school plays a vital role in upgrading teaching quality, and there are about 500 teachers receiving on-the-job training every year.

Website: http://www.sowers.org.hk/

Source: http://www.sowers.org.hk/en/about.php

China Youth Development Foundation 中国青少年发展基金会

The organization behind Project Hope is China Youth Development Foundation (CYDF).

From Wikipedia, the free encyclopedia

The China Youth Development Foundation (CYDF) is a national non-profit and non-governmental organization founded in March 1989 in Beijing. The CYDF works to develop Chinese youth through education, science and technology, culture, physical education, health, and environmental protection. The CYDF is best known for launching and managing its largest program to date, “Project Hope.” Project Hope has sought to help school dropouts in poor remote regions return to school and complete at least an elementary education.

Non-profit sector in China

The non-profit or “third” sector in China developed during a period of reform and opening-up. An open, dynamic market economy was gradually replacing a closed, centrally planned economy, resulting in widespread social change and breakdowns in the welfare system. No longer able to rely on the government to ensure job security and social benefits, people became increasingly self-sufficient and more independent. The rejuvenation in Chinese society created an unprecedented friendly environment for the development of China’s previously insignificant non-profit sector. As one of the earliest non-profit organizations to be established, the CYDF has seen remarkable success.

Their success as a non-profit has prompted the CYDF to aid the development of other non-profit organizations in China by organizing and promoting international exchanges and cooperation. The CYDF hosted a conference to examine the development of non-profit organizations in China and the lessons that might be learned from Project Hope in that development. The CYDF is currently undertaking China’s first-ever “grant making” program in the area of education with the help of funds provided by international organizations. The CYDF’s attempts to “professionalize” its own senior staff as well as other senior non-profit managers in China through the establishment of formal training programs at the People’s University and at the Chinese University in Hong Kong.

Programs

Project Hope

Project Hope is the flagship program of CYDF. Founded in 1989, the goal of the project is to ensure that children in rural communities today and in the future have the opportunity to go to school. By the end of 2005 Project Hope had raised over RMB 3 billion in donations, helped 2.897 million children from poverty-stricken rural families continue their schooling, built 12,559 Hope primary schools and 200 Internet Schools in poor remote regions, presented over 13,000 Hope library kits and 3,000 film library kits to over 10,000 village schools in remote areas, and trained over 30,000 village primary school teachers. In addition, the foundation has set up a “Stars of Hope Award Fund” to support top-ranked Project Hope students in further studies and a “Hope Primary School Teacher-Training Fund” to allow teachers to sharpen their skills.

Mother River Protection Project

This project was created to help improve the ecological environment of China. Launched in 1999, the “Mother River Protection Project” aims to plant large numbers of trees near sources of the Yangtze River and the Yellow River and eventually in other environmentally threatened areas throughout the country. The Project has raised donations of RMB 300 million and has undertaken 1,196 programs across China, planted 412,000 hectares of trees, and organized over 300 million youth volunteers to participate in planting trees and other environmental protection activities.

Action Red Ribbon

Launched in 2003, “Action Red Ribbon” attempts to increase HIV/AIDS awareness among Chinese youth to support the education of children in AIDS-affected areas. The program aims to construct 100 “Red Ribbon Clubs of Care” in areas of China, selected by the Chinese Ministry of Health. These clubs will educate rural populations, especially youth, on AIDS prevention. The goal is to increase awareness in these 100 areas to 70%.

Chinese Ancient Poem Recital Program

The “Chinese Ancient Poem Recital Project” is intended to foster an appreciation for China’s traditional culture among youth. Over 4 million participants from different regions and provinces around China have participated in the program.

Prospect Plan

Initiated in 1993, along with the China Association for International Exchange of Personnel, this project aims to empower underprivileged people in economically backward regions and promote development of the society by capacity building and pursuit of excellence.

Western China Talent Project

Initiated in 2000, the Project has so far trained more than 8, 000 talents for the development of western China through public demonstration with government’s support, promotion from civil organizations and participation of the general public.

New Countryside Prospect Plan

To promote capacity building of the talented people in rural western China, the New Countryside Prospect Plan aims to support the poor and help the talented by empowering them through demonstration to make millions of people in rural areas turn wealthy.

Rural Leader Capacity Building Program

This program aims to improve the capacity building of those in rural western China talented in business management, entrepreneurship, and leadership through training and support. The leaders are expected reach out and with their expertise in business development, benefit people in the neighborhood to achieve the ultimate goal of a socialist harmonious society.

Happy Rural Family Hotel Program

The goal of this program is to help young people of rural areas in western China engage in tourism service and set up and run family hotels with rural features to alleviate poverty.

Award Programs

Another activity of the CYDF is the presentation of awards and prizes that encourage Chinese youth to develop their talents. Since 1990 the CYDF has cooperated with the All-China Youth Federation and ten media groups including CCTV, in selecting “Ten Outstanding Chinese Youths” each year. The award goes to outstanding young people who have made great contributions and have made prominent achievements in the country’s development. CYDF is also involved in the selection of “Young Chinese Scientists Winners.”

The CYDF has established, together with the United Nations Development Programme, an annual International Youth Prize for Poverty Elimination. This award was created in 1996 to enhance the development of young people in poverty-stricken areas and strengthen the determination to eliminate poverty. The award recognizes young people under the age of 25 who have made great contributions to underdeveloped areas.

The CYDF also recognizes excellent teachers who have been working for a long time for rural primary education and have made outstanding achievements in the implementation of Project Hope in poverty-stricken areas. This award is called “Project Hope Gardener”.

Partners

Procter & Gamble

As an internationally renowned corporation, Procter & Gamble has a long-standing partnership with CYDF. From 1996 to 2005, P&G donated more than RMB 240 million in total, and built 100 Project Hope primary schools in 27 provinces, a record among multi-national companies. In 2005, P&G adopted the theme “Caring for Children, Delight from the Heart” and donated RMB 1.5 million. It continued to promote the “Loving 1+1” campaign, built 11 primary schools and supported 600 students from poor rural families. At the Hainan Qiong Shan P& G Hope Primary School, the company launched the “Loving, Caring, Understanding – Volunteer Child Psychologist visit to a Project Hope School” to provide continuing service for children there.

In 2002 P&G launched a new project entitled “The Double Hundred Hope School Project” to build another 100 schools with partners before 2010.

Motorola

Since 1995, Motorola has contributed consistently to CYDF, giving more than RMB 33 million. It has supported various programs and activities including providing support to get children back in school, building schools, supporting teacher training, providing scholarships for outstanding students, building libraries and computer labs, and providing sponsorship for the children of migrant workers in cities.

Motorola has placed its focus on direct participation; site visits and long term follow up for projects. It organizes senior leadership, outstanding staff and volunteers for annual visits to program beneficiaries. These visits have enabled those involved to obtain first hand experience of the impact made on rural areas.

General Electric

The GE Foundation made a three-year grant of US$ 800,000 to CYDF in 2005 to train a large number of Project Hope school principals and teachers in 10 counties in Inner Mongolia, Sichuan, Jiangxi, Yunnan, and Guangxi. By the end of 2005, CYDF had organized ten GE-Project Hope training sessions and field-based training for about 4,800 school principals and teachers. About 40 volunteers from GE participated in the trainings.

Jeanswest

In July 2005, Jeanswest International (HK) Co. Ltd. Donated RMB 9 million to CYDF to create the “Jeanswest College Financial Aid Fund” to support more than 2,000 talented college students facing financial difficulties.

China Basketball Association

In April 2005, CYDF and the China Basketball Association (CBA) launched the “Growing Up with the CBA Charity Program” and “ANTA Love Action” to promote sports development for young people in underprivileged regions in West China. This charity program will take advantage of the CBA Season to set up the charity fund by hosting a series of activities designed to collect donations to build CBA Hope Schools and Hope basketball courts and encourage Hope Schools to offer sports activities. The China Basketball Association donated RMB 1.31 million in start-up funds for the program. ANTA (China) Co. Ltd, the major sponsor of the CBA season, donated RMB 1 million in cash and RMB 2 million in in-kind donations to the program. ANTA has committed RMB 1 from the proceeds of the sale of each and every pair of basketball shoes to the program through the end of 2007.

 

Source: http://en.wikipedia.org/wiki/China_Youth_Development_Foundation

Project Hope 希望工程

Despite past reports of embezzlement of donations, Project Hope is unarguably one of the most influential non-government social projects in China and it is still helping millions of children living in the mountain areas to receive fundamental education.

 

 

From Wikipedia, the free encyclopedia

Project Hope (希望工程) is a Chinese public service project organized by the China Youth Development Foundation (CYDF) and the Communist Youth League (CYL) Central Committee. [1] Started on October 30, 1989, it aims to bring schools into poverty-stricken rural areas of China, to help children whose families are too poor to afford it to complete elementary school education. Through Project Hope, the CYDF has also sought to improve educational facilities and improve teaching quality in poorer regions.

Achievements

By the end of 2004, Project Hope has

  • raised over 5.6 billion Renminbi in funds.
  • financed education of more than 3,400,000 poor rural students
  • built 15940 “Hope Primary Schools” (希望小学), which consists of 2.5% of all the rural primary schools.
  • established “Project Hope Scholarship”(希望之星奖学金), providing financial assistance to about 130,000 secondary and tertiary students.
  • funded over 14,000 primary schools in rural areas to build libraries
  • built over 150 distance learning centers to help students living in remote areas.

Some 80 percent of the Hope Project primary schools and students aided by the project are located in China’s middle and western regions, which are less developed. (Liu, 2004)

Influences

According to a report by National Research Center for Science and Technology for Development (Xu, 1999), 93.9 percent of residents in 29 provincial capital cities aged above 16 have heard of Project Hope, and 63.5 percent have contributed to it in various ways. The report drew the conclusion that Project Hope has become the largest and most influential non-governmental welfare project in China.
Source: http://en.wikipedia.org/wiki/Project_Hope