T/ZCL 015-2022 Charitable Organization Valuation and Increase Disclosure Guide
T/ZCL 015-2022 Charitable Organization Valuation and Increase Disclosure Guide
Basic Information
Scope
Scope: This document sets out the principles, processes, and time limits for the disclosure of information on the preservation and appreciation of assets by charitable organizations. This document applies to the disclosure of information on the preservation and appreciation of assets by charitable organizations. Foundations that have not been recognized as charitable organizations, social groups and social service agencies with pre-tax deduction qualifications for public welfare donations may refer to and implement it accordingly; Main technical content: Foreword 1 Scope 2 Normative reference documents 3 Terms and definitions 4 Disclosure principles 4.1 Authenticity 4.2 Accuracy 4.3 Completeness 4.4 Timeliness 4.5 Convenience 5 Disclosure process 5.1 Determine the purpose of disclosure 5.2 Determine the content of disclosure 5.3 Select the form of disclosure 5.4 Select the channel of disclosure 6 Disclosure time limits Appendix A (Information) Model of the Annual Investment Report of Charitable Organizations (Advocacy Edition) Appendix B (Information) Framework of the Annual Investment Report of Charitable Organizations (Basic Edition) Appendix C (Information) Framework of the Major Investment Report of Charitable Organizations Appendix D (Information) Framework of the Investment Report of Related Transactions of Charitable Organizations Reference Table A.1 Model of the Annual Investment Report of Charitable Organizations (Advocacy Edition) Table B.1 Framework of the Annual Investment Report of Charitable Organizations (Basic Edition) Table C.1 Framework of the Major Investment Report of Charitable Organizations Table D.1 Framework of the Investment Report of Related Transactions of Charitable Organizations