Article 44 People’s governments at or above the county level may set up special funds for financing the development of privately-run schools and for rewarding and commending the collectives and individuals that have made outstanding contributions.

Article 45 People’s governments at or above the county level may take such measures as finacial aid and the lease or transfer of idle State-owned assets in support of privately-run schools.

Article 46 Privately-run schools shall enjoy preferential taxation policy formulated by the State.

Article 47 Civilian-run schools may, in accordance with the relevant laws and regulations of the State, accept donations afforded by citizens, legal persons or other organizations.

The State, in accordance with relevant regulations, applies preferential taxation policy to citizens, legal persons or other organizations that donate property to privately-run schools , and bestows commendations on them.

Article 48 The State encourages financial institutions to support the development of privately-run schools by means of credit.

Article 49 Where a people’s government entrusts a privately-run school with the task of compulsory education, it shall, in accordance with the agreement of entrustment, appropriate the necessary amount of funds for education.

Article 50 Where a privately-run school is constructed or expanded, the people’s government concerned shall give it preferential treatment in accordance with the regulations on the use of land for, and the construction of, public welfare undertakings. No land to be used for education may be used for other purposes.

Article 51 After the cost of a privately-run school is deducted, the funds for its development are withheld and the sum of money for other necessary expenses is drawn in accordance with the relevant regulations of the State, the fund providers may obtain a reasonable amount of requital from the cash surplus of the school. Specific measures for obtaining reasonable amounts of requital shall be formulated by the State Council.

Article 52 The State takes measures to support and encourage public organizations and individuals to establish and run privately-run schools for the development of education in minority nationality areas and in out-lying and poverty-stricken areas.