The State Administration of Religious Affairs, the United Front Work Department of the Communist Party of China’s Central Committee, the National Development and Reform Commission, Ministry of Finance, Ministry of Civil Affairs, Taxation Bureau etc. have jointly published Opinions on Encouraging and Regulating Religious Entities to Engage in Charitable Activities (hereafter “Opinions”). The “Opinions” support religious organizations to engage in the following non-profit activities: disaster relief, disability assistance, elderly care, child care, poverty relief, school sponsorship, medical care service, environmental protection, infrastructure construction, and other legitimate and charitable activities. It also makes clear that overseas donations received by religious organizations are tax deductible or qualified for tax exemption if the funds are used for poverty relief and other charitable causes. At the same time, the religious organization’s affiliated hospitals and foundations can enjoy tax benefit and subsidies from the government.