Q: What are the requirements for the identification and tax exemption application of non-profit organizations? A: (1) According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Issues Concerning the Administration of Tax Exemption Qualifications of Non-profit Organizations (Caishui [2009] 1 23), qualified non-profit organizations must meet the following conditions at the same time:1. Institutions, social organizations, foundations, private non-enterprise units and places for religious activities established or registered according to relevant national laws and regulations. 2. Engaged in public welfare or non-profit activities, mainly within the territory of China; 3. In addition to reasonable expenses related to the organization, the income shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association; 4. Property and its fruits are not used for distribution, but reasonable wages and salaries are not included; 5. According to the registration approval or articles of association, the surplus property of the cancelled organization is used for public welfare or non-profit purposes, or donated by the registration administration organ to organizations with the same nature and purpose, and announced to the public; 6. Investors do not retain or enjoy any property rights in the property invested in the Organization. Investors mentioned in this paragraph refer to legal persons, natural persons and other organizations other than people's governments at all levels and their departments; 7. Staff salary and welfare expenditure shall be controlled within the specified proportion, and the property of the organization shall not be distributed in disguise. Among them, the average salary and salary level of staff shall not exceed twice the annual per capita salary level at the place of tax registration, and staff welfare shall be implemented in accordance with relevant state regulations; 8. Except for institutions, social organizations, foundations and private non-enterprise units newly established or registered in that year, the inspection conclusion of institutions, social organizations, foundations and private non-enterprise units in the previous year was "qualified"; 9. Taxable income and its related costs, expenses and losses shall be accounted for separately from non-taxable income and its related costs, expenses and losses. (2) Non-profit organizations established or registered with the approval of the registration administration authorities at or above the provincial level, which meet the prescribed conditions, shall apply to the local provincial tax authorities for tax exemption qualification, and provide the relevant materials specified in this notice; Non-profit organizations established or registered with the approval of the city (prefecture) level or county-level registration authorities, which meet the prescribed conditions, shall apply to the local city (prefecture) level or county-level tax authorities for tax exemption qualification respectively, and provide the relevant materials specified in this notice. (3) Non-profit organizations applying for tax exemption shall submit the following materials: 1. Application report; 2. The articles of association of institutions, social organizations, foundations, private non-enterprise units or the management system of places for religious activities; 3. A copy of the tax registration certificate; 4. A copy of the registration certificate of the non-profit organization; 5. Details of the sources and uses of funds, public welfare activities and non-profit activities in the year before the application; 6. The financial statements and audit reports of the previous fiscal year for applying for the certification of qualified intermediaries; 7. Institutions, social organizations, foundations and private non-enterprise units with the conclusion of the annual inspection issued by the registration authority; 8. Other materials required by the finance and taxation departments. (four) in principle, the identification of tax exemption qualification of non-profit organizations in our province is twice a year, that is, once in the first half of the year and once in the second half of the year. Non-profit organizations established or registered with the approval of the registration authorities at or above the provincial level (including the provincial level, the same below), at the district level and at the county (city, district) level shall apply to the local provincial, district level and county (city, district) tax authorities for tax exemption before the end of February and 10 every year, and submit the required relevant materials. The tax and financial departments at all levels shall jointly examine and confirm the tax exemption qualification of non-profit organizations according to the above authority, and publish it before the end of April and 12 every year. (5) Non-profit organizations that meet the qualification conditions for tax exemption shall be exempted from enterprise income tax if their income falls within the scope specified in Article 1 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Enterprise Income Tax Exemption for Non-profit Organizations (Caishui [2009]122), otherwise enterprise income tax shall be levied according to regulations. Non-profit organizations that have not been recognized as tax-exempt by the tax and financial departments shall not be exempted from enterprise income tax on any income they obtain.