Measures for the Administration of Taoist Temples and Monasteries

(Adopted by the Eighth National Congress of the China Taoist Association on June 23, 2010

Revised by the Ninth National Congress of the China Taoist Association on June 29, 2015

Revised by the Tenth National Congress of the China Taoist Association on November 27, 2020

Revised at the Fourth Meeting of the Tenth Standing Council of the China Taoist Association on November 28, 2023

Revised by the Eleventh National Congress of the China Taoist Association on December 29, 2025)

Chapter 1 General Provisions

Article 1 These Measures are formulated in accordance with the Regulations on Religious Affairs, the Measures for the Administration of Religious Bodies, the Measures for the Administration of Venues for Religious Activities, the Measures for the Administration of Religious Clergy, the Measures for the Financial Management of Venues for Religious Activities, and the Charter of the China Taoist Association, in order to strengthen the management of Taoist temples and monasteries, safeguard the lawful rights and interests of the Taoist community, ensure the normal conduct of Taoist activities, and better benefit society and serve believers.

Article 2 Temples shall support the leadership of the Communist Party of China and the socialist system, thoroughly implement Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, abide by the Constitution, laws, regulations, rules, and the relevant provisions on the administration of religious affairs, practice the core socialist values, systematically advance the sinicization of Taoism, strengthen the rule of law in the governance of Taoist affairs, implement the requirement of comprehensive and strict governance of the religion, and safeguard national unity, ethnic unity, religious harmony, and social stability. They shall accept the administrative leadership of the local religious affairs department and the religious guidance of the Taoist association.

Article 3 A temple that meets the conditions for a legal person may, with the consent of the local Taoist association and after review and approval by the county-level religious affairs department, register as a legal person with the civil affairs department, formulate and improve its articles of association in accordance with the relevant national provisions on legal-person organizations, and establish and improve a legal-person governance structure.

Chapter 2 Management Organization

Article 4 The management organization of a temple shall be formed through democratic consultation under the religious guidance of the local Taoist association, be composed of Taoist clergy, representatives of local religious citizens, and other relevant persons, and practice democratic management. The management organization shall have at least 3 members and one head; each term shall not exceed 5 years, and members may be re-elected for no more than one further term. The head shall be a member of the Taoist clergy, a representative of religious citizens, or the like. The selection, penalization, and adjustment of members of a temple’s management organization shall, with the consent of the local Taoist association, be filed by the local Taoist association with the registration authority.

Article 5 When the term of the members of the management organization expires, a new term shall be elected under the guidance of the local Taoist association. In special circumstances, with the consent of the local Taoist association and upon filing with the registration authority, the election may be held early or postponed, but a postponement may not exceed 1 year.

Article 6 The head of a temple’s management organization may not generally serve at the same time as head of the management organization of another venue for Taoist activities. Where there is a genuine need, he or she may concurrently serve as head of the management organization of 1 other venue for Taoist activities. Concurrent service as head of the management organization of a venue for Taoist activities requires the consent of the Taoist association where that venue is located, and the venue shall file the concurrent appointment with the religious affairs department in accordance with procedures.

Article 7 Members of a temple’s management organization shall meet the following basic conditions:

(1) Loving the motherland and supporting the leadership of the Communist Party of China and the socialist system;

(2) Abiding by the Constitution, laws, regulations, rules, and the relevant provisions on the administration of religious affairs;

(3) Abiding by all the rules and regulations formulated by the Taoist association and the venue for Taoist activities;

(4) For Taoist clergy, observing the religious rules and precepts;

(5) Having a certain knowledge of Taoism and ability in organization and management;

(6) Having full capacity for civil conduct;

(7) Being upright in conduct and character, fair in handling affairs, and highly responsible.

Members of a temple’s management organization shall be mainland residents of Chinese nationality and shall generally be no older than 70 at the time of election. Members of the management organization who are related as spouses, lineal blood relatives, collateral blood relatives within three generations, close in-laws, or by adoption shall be subject to recusal.

Article 8 Temples shall, according to their actual circumstances, give members of the democratic management organization the duties and titles of the temple’s traditional officers, and practice the traditional system of officers.

Article 9 Temples shall establish an assessment system for members of the management organization and promptly replace members who are incompetent or fail to perform their duties as required. Members of the management organization who fall under any of the following circumstances shall be promptly replaced:

(1) Endangering national security or public safety; advocating, supporting, or funding religious extremism; undermining ethnic unity or splitting the country; carrying out terrorist activities or taking part in related activities;

(2) Interfering in administration, the judiciary, education, or social life, or acting contrary to public order and good customs;

(3) Undermining harmony between different religions or within their own religion;

(4) Being controlled by foreign forces, accepting without authorization a clerical appointment from a religious body or institution outside China, or otherwise violating the principle of religious independence and self-governance;

(5) Accepting donations from within or outside China in violation of relevant national provisions;

(6) Joining illegal religious organizations, engaging in illegal religious activities, or facilitating illegal religious activities;

(7) Organizing or presiding over unapproved religious activities held outside the temple;

(8) Failing to abide by the rules and regulations formulated by the Taoist association;

(9) Refusing to submit to supervision and management carried out by the administrative authorities according to law;

(10) Other acts violating laws, regulations, rules, and religious rules and precepts.

Article 10 The management organization shall perform the following duties:

(1) To unite and guide the resident Taoist community and believers to love the country and love the faith, support the leadership of the Communist Party of China and the socialist system, cultivate and practice the core socialist values, abide by the Constitution, laws, regulations, rules, and the relevant provisions on the administration of religious affairs, systematically advance the sinicization of Taoism, implement the requirement of comprehensive and strict governance of the religion, and promote the healthy transmission of Taoism;

(2) To manage the resident Taoist community and other relevant persons, and implement the rules and regulations and the monastic rules and precepts formulated within the religion;

(3) To safeguard the lawful rights and interests of the temple and the resident Taoist community, and establish, improve, and organize the implementation of the venue’s management systems for personnel, finance, assets, accounting, auditing, archives, public security, fire protection, protection of cultural relics, food safety, health and epidemic prevention, and so on;

(4) To organize Taoist activities according to law, handle the temple’s day-to-day affairs, run its religious affairs and self-support well, and consciously resist and address commercialization;

(5) To manage and use the temple’s property in accordance with the law and relevant national provisions;

(6) To actively organize the Taoist community to study the mysteries and awaken to the Tao, create a good atmosphere for study and spiritual practice, improve reward mechanisms for advancing in both study and cultivation, carry out scripture study, scripture expounding, and research on Taoist learning, raise the overall quality of the Taoist community, and vigorously train Taoist talent;

(7) To protect and repair the temple’s buildings, cultural relics, and historic sites, protect the temple’s environment, ensure fire safety and cleanliness and hygiene in the temple, advocate civilized incense offering and reasonable release of living creatures, and build “cultured temples,” “harmonious temples,” and “ecological temples”;

(8) To carry out public welfare and charitable activities;

(9) To report regularly on its work to the resident Taoist community of the temple, and submit major issues to the resident Taoist community for democratic discussion;

(10) To conduct friendly exchanges with the outside world;

(11) To study and decide on other important matters.

Article 11 On major matters such as the appointment and dismissal of Taoist clergy, the holding of large-scale Taoist activities, the establishment of legal-person organizations, major economic decisions, large expenditures, the disposal of fixed and intangible assets, temple construction, and foreign exchanges, the temple’s management organization shall convene a meeting to discuss and decide collectively, and promptly file the minutes of the meeting with the registration authority.

A meeting of the management organization may be held only when two-thirds or more of its members are present, and its resolutions are valid only when approved by two-thirds or more of all its members.

Chapter 3 Management of the Taoist Community

Article 12 Temples shall establish and improve systems for managing the Taoist community, regulate the Taoist activities, social activities, and external exchanges of the temple’s Taoists, strengthen the management of the temple’s Taoists, and criticize and educate Taoists who violate the rules, ordering them to make corrections and imposing corresponding penalties.

Article 13 Temples shall, according to their capacity to accommodate and their capacity for self-support, determine the fixed number of clergy at the temple and file it with the registration authority.

Article 14 A public monastery (shifang conglin) may not accept disciples.

Temples permitted by tradition to have resident members accept disciples shall strengthen the relevant management. Religious citizens who love the country and abide by the law, are healthy in body and mind, act of their own free will with the consent of their families, have a certain level of education, and are at least 18 years of age shall undergo at least 1 year of residential examination at the temple regarding their faith, natural endowments, character, and abilities; those who pass the examination and are sincerely devoted to the Tao may formally become disciples of a master only after the temple’s management organization has convened a meeting to review their eligibility and they have passed that review.

The temple’s management organization selects eligible resident Taoist clergy to serve in rotation as masters accepting disciples (ordaining masters); master and disciple choose each other, a ceremony of acceptance as a disciple is held according to tradition, and the local Taoist association is promptly informed.

A master accepting disciples (ordaining master) shall meet conditions such as having undergone the capping ceremony (guanjin) or formal transmission 9 years or more earlier, holding a Taoist clergy certificate, and observing the rules and precepts.

A master accepting disciples shall fulfill the responsibilities of examining, teaching, and supervising the disciples; indiscriminate acceptance of disciples is prohibited.

Article 15 Temples shall strengthen the management of the selection of resident members. Taoists may apply to the temple’s management organization for residence, and only after passing an examination of 1 year or more may they be formally confirmed as residents; the temple’s management organization shall report to the local Taoist association and religious affairs department and complete the procedures for accreditation and filing, transfer of Taoist registration, and so on.

Article 16 Temples shall strengthen the management of outside visitors lodging as a wandering Taoist (guadan). Outside persons staying overnight at a temple must be strictly screened, their identity cards and clergy certificates (or documents conforming to regulations) verified, suitable arrangements made, and they must be promptly reported to the local public security organ in accordance with the relevant provisions of the national household registration system. Where persons are taken in indiscriminately and a very bad impact is caused, the temple’s management organization shall deal appropriately with those responsible.

Article 17 Temples shall, in accordance with the Measures for the Administration of Religious Clergy and other relevant provisions, complete the filing or cancellation of filing procedures for Taoist clergy assuming or leaving the post of principal clergy of the temple.

Article 18 Temples shall establish files on resident personnel, and file relevant information on the admission, changes, and penalization of Taoist clergy with the local Taoist association and the registration authority within 30 days.

Article 19 Temples shall establish a study system and regularly organize temple personnel to study the principles and policies of the Communist Party of China, national laws and regulations, excellent traditional Chinese culture, religious knowledge, and so on.

Article 20 Temples shall strengthen the training of Taoists, especially young Taoists, encourage Taoists to learn cultural knowledge and skills, and actively recommend young Taoists to take part in education at Taoist academies and in various kinds of training in Taoist learning and professional work, so as to raise their overall quality.

Article 21 Temples shall strengthen the supervision and management of the conduct of Taoists, strictly enforce the temple’s management systems and the religious rules and precepts, strictly carry out daily practices such as the morning and evening liturgy and traditional ritual norms, keep Taoist conduct pure, and ensure that Taoists are distinguished from laypeople. They shall strengthen the regulation, guidance, supervision, and management of Taoists’ online words and conduct.

Article 22 Temples shall strengthen the management of resident Taoists going out to study elsewhere. When the temple’s management organization agrees to resident Taoists going out to study or make pilgrimages to sacred mountains, it shall issue a letter of recommendation with a time limit. Those who fail to return in time shall be dealt with according to the seriousness of the circumstances.

Article 23 Temples shall make proper housing arrangements for Taoists; male Taoists and Taoist nuns shall live in separate temples or separate courtyards.

Article 24 Temples shall regulate the acceptance and management of refuge disciples. In guiding people to become refuge disciples, the temple shall give believers applying for taking refuge the necessary training in Taoist knowledge and hold the refuge ceremony according to tradition. It shall strengthen the management of refuge disciples, guide them to love the country and love the faith, hold right belief and right conduct, and observe the religious rules, precepts, taboos, and the temple’s management systems, and they may not interfere in the internal affairs of the temple in violation of the rules.

Article 25 Temples shall, in accordance with relevant national policies, enroll resident Taoists in social insurance, make proper arrangements for the housing and livelihood of retired Taoists, and properly handle related matters after resident Taoists pass away (ascending as a feathered immortal).

Chapter 4 Management of Taoist Activities

Article 26 Taoist activities organized and held by a temple shall generally be conducted within the temple, presided over by Taoist clergy or other persons who meet the requirements of the rules and regulations of the China Taoist Association, and carried out in accordance with doctrine and religious rules.

Article 27 In carrying out Taoist activities, temples shall abide by national laws, regulations, and rules and the religious rules and precepts; the content of scripture expounding and preaching shall suit China’s national conditions and the characteristics of the times, integrate excellent traditional Chinese culture, and embody the core socialist values.

Article 28 In Taoist activities, temples shall strengthen publicity and education on forging a strong sense of community of the Chinese nation, strengthen the use of the standard spoken and written national language, promote ethnic unity and progress, guide religious citizens to strengthen their awareness of the nation, of citizenship, and of the rule of law, and correctly distinguish between ethnic customs and Taoist faith; Taoism may not be used to interfere in administration, the judiciary, education, or social life.

Article 29 No illegal or undisciplined activities that disturb public order or endanger the physical and mental health of the public may be carried out within temples; no unreasonable fees may be charged; and no commercial activities explicitly prohibited by the State may be engaged in.

Article 30 In organizing and holding Taoist activities, temples shall adhere to the principles of appropriate scale, strict economy, and safety and order, and may not affect social order, the order of production, or the order of daily life. Temples holding large-scale Taoist activities shall complete approval procedures in accordance with the Regulations on Religious Affairs and other relevant provisions.

Article 31 Temples may not, without authorization, organize or hold Taoist activities outside their premises.

Article 32 Taoist activities organized and held by a temple for public welfare or charitable purposes may be carried out only after filing with the local Taoist association and the registration authority.

Article 33 Taoist education and training carried out by a temple to train Taoist clergy, with a study period of 3 months or more, shall be handled in accordance with the Regulations on Religious Affairs and other relevant provisions; teachers, teaching content, scope of enrollment, training period, and so on may not be changed without authorization.

Article 34 Temples shall set up and arrange displayed objects in a regulated manner.

Article 35 The compilation, printing, and distribution by temples of internal Taoist reference publications and Taoist articles shall comply with the Regulations on Religious Affairs, the Regulations on the Administration of the Printing Industry, the Measures for the Administration of Internal Reference Publications, and other relevant provisions. Taoist articles, Taoist artworks, and Taoist publications may be sold within temples.

Article 36 Foreign Taoist believers may live a Taoist life at temples in accordance with the Provisions on the Administration of Religious Activities of Foreigners Within the People’s Republic of China and their implementing rules. In exchanges with the Taoist community abroad, temples shall adhere to the principles of independence and self-governance, equality and friendship, and mutual respect; in exchanges with the Taoist communities of Hong Kong, Macao, and Taiwan, temples shall adhere to the principles of mutual respect, mutual non-subordination, and mutual non-interference.

Article 37 Temples may, according to Taoist tradition, accept offerings and donations from individual believers or organizations, but may not compel or apportion them. They may not accept donations with attached conditions from organizations and individuals outside China; where a donation received exceeds 100,000 yuan (RMB), it shall be reported to the religious affairs department at or above the county level for examination and approval. Where a donation to an organization outside China exceeds 100,000 yuan (RMB), it shall be reported to the local Taoist association for examination and approval.

Article 38 Temples engaging in internet Taoist information services shall, after review and approval by the religious affairs department at or above the provincial level, complete the procedures in accordance with the relevant provisions of the Measures for the Administration of Internet Religious Information Services.

Chapter 5 Financial Management

Article 39 Temples shall abide by the Accounting Law of the People’s Republic of China, the Accounting System for Private Non-Profit Organizations, and other provisions, and strictly implement the Measures for the Financial Management of Venues for Religious Activities.

Article 40 Temples shall establish and improve internal financial management systems. A temple’s internal financial management system shall be filed with the registration authority.

Article 41 The financial management of a temple mainly includes the following tasks:

(1) Establishing and improving internal financial management systems, and managing and supervising the temple’s financial activities;

(2) Carrying out accounting, preparing financial and accounting reports, implementing financial disclosure, and truthfully reflecting the temple’s financial position;

(3) Preparing budgets reasonably, arranging funds in an overall and economical way, and ensuring the normal operation of the temple;

(4) Regulating the management of the temple’s income and expenditure and strictly following approval procedures;

(5) Regulating the management of the temple’s assets, preventing the loss of assets, and safeguarding lawful rights and interests.

Article 42 Temples shall establish a financial management body, set up accounting positions, and designate an accounting supervisor, or entrust bookkeeping to an intermediary agency approved to engage in agency bookkeeping, in which case a designated person shall be responsible for day-to-day cash receipts, payments, and custody. Information on the personnel of the temple’s financial management body shall be filed with the registration authority, and any change of personnel in the financial management body shall be filed within 1 month.

The composition of a temple’s financial management body must follow the principle of separating incompatible positions and implement recusal in appointments: relatives (spouses, lineal blood relatives, collateral blood relatives within three generations, and close in-laws) of the head of the temple’s management body may not serve as head of the venue’s financial management body or as its accountant, and relatives of the head of the financial management body or of the accountant may not serve as cashier in that financial management body. Temples shall establish an internal audit system; cashiers may not concurrently handle auditing, the custody of accounting records, or the entry of accounts for income, expenditure, expenses, and claims and debts.

Article 43 Temples shall set up account books according to law and ensure that they are true and complete, properly manage their financial records, and organize at least 1 financial inspection each year.

Article 44 All income of a temple shall be promptly entered in the accounts and brought under the temple’s financial management. The lawful income of a temple mainly includes the following types:

(1) Income from providing Taoist services;

(2) Income from selling admission tickets to the venue for Taoist activities;

(3) Income from donations accepted from organizations and individuals within and outside China in accordance with relevant national provisions;

(4) Income from selling Taoist articles, Taoist artworks, and Taoist publications;

(5) Income from leasing temple assets;

(6) Income from transferring or using the intangible assets of the venue for Taoist activities; (7) Income from government subsidies;

(8) Other lawful income.

Article 45 Temples must open unit bank settlement accounts, not exceeding 2 in total, and file the bank account information with the registration authority. Temples may not open payment accounts through non-bank payment institutions.

All income of a temple must be deposited in its filed unit bank settlement accounts and may not be deposited in any other account or collected through personal payment accounts or other internet payment methods.

Article 46 Temples accepting donations from organizations and individuals within and outside China shall abide by relevant national provisions and issue to donors receipts uniformly printed and numbered by the religious affairs department of the provincial-level people’s government and stamped with the seal of the venue. Where a donor is anonymous or waives a receipt, the temple shall keep a proper record. Donations received shall be promptly entered in the accounts.

Charitable organizations initiated and established by temples that accept charitable donations shall comply with the relevant provisions of the Charity Law of the People’s Republic of China.

Article 47 Where a temple has donation boxes (merit boxes), it shall designate 3 persons to manage them. When a donation box (merit box) is opened, 3 persons shall be present at the same time to count and record the amount donated on the spot; after the 3 persons have signed, the funds are handed over to the temple’s finance staff to be entered in the accounts.

Article 48 Temple clergy and any other persons may not appropriate the temple’s property for themselves.

Taoist clergy shall voluntarily declare money and goods donated to them by organizations or individuals within or outside China; all such money and goods shall be brought under the unified financial management of the venue concerned and may not be appropriated for themselves, except for small donations or lawful property that can be proved to have been given to the individual by his or her relatives.

Taoist associations shall determine the criteria for small donations under the guidance of the united front work departments and religious affairs departments of their province, autonomous region, or municipality directly under the central government.

Article 49 A temple’s income shall mainly be used for the following:

(1) Holding Taoist activities and training Taoist talent;

(2) Capital construction, routine repair and maintenance, and the purchase of assets;

(3) Living expenses of Taoist clergy, remuneration of staff, and routine expenditure such as water and electricity charges;

(4) The purchase of Taoist articles, Taoist artworks, and religious publications;

(5) Public welfare and charitable undertakings and other social services;

(6) Other lawful expenditure.

Article 50 The use of a temple’s income shall be kept within a reasonable range, eliminating the pursuit of grandiosity and luxury and extravagance and waste, and preventing disguised private division or embezzlement of temple property.

A temple’s income may not be distributed, and may not be used to set up business entities of any kind or for commercial investment, marketing, private lending, speculation in stocks or cryptocurrencies, or the like. It may not be used in fields or activities prohibited by laws and regulations.

Where a temple’s income is used for public welfare and charitable activities, the provisions of the Charity Law shall be followed.

Article 51 Temples shall prepare an annual budget and file it with the venue’s registration authority. Financial expenditure must conform to the annual budget.

Temples shall formulate and strictly implement an approval system for financial expenditure. A temple’s expenditure shall be signed and agreed by the head of the temple’s financial management body and submitted to the head of the temple’s management organization for approval. Large expenditures, expenditures outside the budget, and cross-border flows of funds must be decided collectively by the temple’s management organization and submitted to the registration authority for review. The threshold for large expenditures is set by each temple in its internal financial management system.

Where the opinions of religious citizens need to be heard on financial expenditure, they shall be sought.

Article 52 Government subsidies received by a temple shall be used only for their designated purposes and may not be diverted to other uses.

Article 53 Temples shall formulate an asset management system and assign the necessary personnel for asset management and the like, to ensure the safety of the temple’s assets.

Article 54 A temple’s assets include current assets, fixed assets, intangible assets, cultural relics and cultural assets, and so on.

Article 55 Temples shall manage and use property owned by the State or by collectives that they lawfully occupy, and assets of all kinds formed from government subsidies, in accordance with the law and relevant national provisions.

Article 56 Temples shall strengthen the management of current assets and establish and improve management systems for current assets such as cash, bank deposits, receivables, and inventories.

Article 57 Temples shall register and list their fixed assets, keep detailed fixed-asset ledgers or fixed-asset cards, and regularly take inventory of fixed assets.

The purchase, lending, leasing, transfer, and scrapping of a temple’s fixed assets must be decided collectively by the management organization and submitted to the registration authority for review.

Article 58 The transfer and use of a temple’s intangible assets, such as patent rights, trademark rights, and copyrights, must be decided collectively by the management organization and submitted to the registration authority for review.

Article 59 Temples shall apply according to law for real estate registration of the land they use and the houses and other real estate they own, and obtain real estate title certificates; where property rights are changed or transferred, change or transfer registration shall be completed promptly. Houses and structures used for Taoist activities and the ancillary living quarters of Taoist clergy may not be transferred, mortgaged, or used as in-kind investment.

Article 60 Cultural relics managed and collected by a temple shall be registered and entered in the accounts, and properly protected and used in accordance with the relevant provisions on the protection of cultural relics.

Article 61 Taoist associations shall assist and urge temples to establish, improve, and implement internal financial management systems, and help temples with problems in financial management to carry out rectification.

Article 62 Temples shall accept the guidance, supervision, and inspection of their financial management by the religious affairs departments, finance departments, and other relevant government departments, and ensure that their financial information is lawful, true, accurate, and complete.

Article 63 Temples shall, within 3 months after the end of each year, provide the registration authority with their financial and accounting report for the previous year, together with information on the receipt and use of donations and the like.

Article 64 Temples accept the supervision of temple clergy, donors, religious citizens, and all sectors of society. The temple’s management organization shall adopt reasonable opinions and suggestions put forward by donors and religious citizens and give feedback to them in an appropriate manner.

For temples registered as legal persons, the temple’s financial management body and its work shall be subject to the supervision of the temple’s supervisor(s) (board of supervisors).

Article 65 Temples shall disclose their financial position through the temple’s notice board at least once each quarter, and key temples shall do so monthly; the audited annual financial income and expenditure shall be disclosed to the public through the websites of the temple, the Taoist association, or the religious affairs department, or other channels, for a period of no less than 7 days. Before formal disclosure, the matter shall be studied collectively by the temple’s management organization, the opinions of the temple’s board of supervisors (supervisors) and management office sought, and the review and approval of the registration authority obtained.

Article 66 Temples shall set up a fixed notice board for financial disclosure and regularly post their financial systems, information on the personnel of the financial management body, and the like. Those that have websites, WeChat official accounts, or other online platforms and accounts shall set up a dedicated section for financial disclosure.

Article 67 The financial information disclosed by a temple shall include the following:

(1) The amounts of each type of income listed in Article 44 of these Measures;

(2) The amounts of each type of expenditure listed in Article 49;

(3) The status of assets, including current assets, fixed assets, intangible assets, cultural relic resources, and so on.

The main content of the annual budget implementation, financial and accounting reports, and audit reports submitted by the temple to the registration authority shall be communicated in an appropriate manner to the temple’s Taoist clergy, representatives of believers, and major donors.

The sources and use of funds for public welfare and charitable activities shall be published regularly to society and donors in an appropriate manner.

Major changes in the assets, debts, and claims of the venue for religious activities shall be disclosed through the notice board within 30 days.

Article 68 The finance staff of a temple have the right to exercise financial supervision in accordance with the Accounting Law of the People’s Republic of China and other relevant provisions, to raise objections to illegal financial conduct, and to report it to the temple’s registration authority and other relevant departments.

Article 69 Temples shall engage qualified third-party audit firms to carry out financial audits: key temples at least once each year and ordinary temples at least once every 5 years, and shall submit the financial audit report for the previous year to the registration authority within 3 months after the end of the audit year. Temples with little income that are not in a position to engage a third-party audit firm shall accept an annual financial audit by a third-party audit firm engaged by the registration authority.

When the head of a temple’s management organization or the head of its financial management body leaves office or is reappointed, he or she shall undergo a special financial audit by the registration authority in accordance with law and regulations.

Chapter 6 Safety Management

Article 70 Temples shall strictly implement national provisions on public security and fire protection, establish a system of job responsibility, and accept the inspection and guidance of the public security and fire departments.

Article 71 Temples shall establish and improve safety management systems, implement a safety responsibility system, and regularly carry out safety education and checks for safety hazards, to ensure personal safety, the safety of cultural relics, the safety of property, and the safety of Taoist activities.

Article 72 A temple’s management organization is responsible for the temple’s safety management, and the head of the management organization is the person with first responsibility for the temple’s safety.

Article 73 Temples shall set up a safety management group to organize and carry out safety work in practice, with the following duties:

(1) Formulating the temple’s safety management system, accident-handling procedures, and emergency plans, and clarifying safety responsibilities;

(2) Providing safety facilities and equipment in accordance with relevant national standards, putting up safety signs, and regularly organizing inspection and maintenance to ensure that they are in good working order, with inspection and maintenance records kept on file;

(3) Regularly organizing safety publicity and education, safety training, and safety drills for temple personnel and believers;

(4) Regularly organizing safety inspections of fire protection, food, hygiene, buildings, cultural relics, and so on, promptly identifying and eliminating safety hazards, and establishing safety records; appointing safety supervisors, regularly organizing fire-safety inspections, raising the fire awareness and firefighting skills of the Taoist community, promptly eliminating fire hazards, and preventing fires, on a regular and institutionalized basis;

(5) Carrying out public security and protection work and maintaining normal order in the temple;

(6) Stopping illegal religious activities and cult activities, resisting religious extremist thought, and guarding against infiltration by foreign forces using religion.

When a major accident, or an incident such as a violation of religious taboos that hurts the religious feelings of believers, undermines ethnic unity, or affects social stability, occurs within a temple, the emergency plan shall be activated immediately, the registration authority informed, and cooperation given to the relevant departments in handling the matter.

Article 74 Temples holding large-scale Taoist activities shall have contingency plans for handling emergencies, to prevent safety accidents.

Article 75 Temples sponsoring large-scale Taoist activities shall perform the following safety management duties:

(1) Formulating a safety plan and an emergency plan for incidents, and organizing drills;

(2) Ensuring the safety of temporarily erected facilities, buildings, and structures;

(3) Comprehensively identifying and remedying safety hazards inside and outside the temple, ensuring that evacuation routes, safety exits, evacuation signs, emergency lighting, and fire lanes meet fire technical standards and management provisions, and keeping fire facilities and equipment complete and in good working order;

(4) Providing security personnel, evacuation guides, and other relevant staff appropriate to the safety needs of the Taoist activity;

(5) Carrying out the necessary safety education and training;

(6) Ensuring that the site of the Taoist activity is safe and orderly;

(7) Other safety duties provided for by laws, regulations, and rules.

Article 76 Temples shall establish and improve fire safety management systems, strengthen the management of sources of fire such as open flames, lamps, burning paper, and burning incense, reinforce electrical safety, lay electrical wiring in a regulated manner, strictly manage all flammable and explosive materials, and prohibit the use of flammable or combustible sandwich materials to erect temporary facilities, buildings, and structures. Where gas must be used in areas such as dining halls and lodgings, safe and effective protective measures shall be taken.

Article 77 Temples shall establish and implement food safety and health and epidemic prevention systems; in the event of a major food safety incident or epidemic, they shall promptly report it to the religious affairs, food regulation, and health administration departments or to the township-level people’s government, and comply with the relevant provisions.

Article 78 Temples shall strengthen the routine maintenance and safety checks of buildings and structures and promptly eliminate safety hazards.

Temples may not change the function and use of buildings and structures without authorization.

Chapter 7 Protection of Cultural Relics and the Environment

Article 79 Temples shall, in accordance with the Cultural Relics Protection Law of the People’s Republic of China, register and list the cultural relics on their premises, designate specific persons to manage them, formulate protective measures, and strictly guard against their damage or loss. The protection of cultural relics and the repair of buildings at temples shall accept the guidance of the relevant departments.

Article 80 No organization or individual may give away, mortgage, or sell the cultural relics of a temple.

Article 81 The demolition and rebuilding, reconstruction, or new construction of relevant facilities within a temple shall be submitted to the local religious affairs department and the relevant departments for examination and approval.

Article 82 Temples shall, in accordance with the Environmental Protection Law of the People’s Republic of China, the Forest Law of the People’s Republic of China, the Wildlife Protection Law of the People’s Republic of China, and other laws, guide believers in civilized incense offering and reasonable release of living creatures, and protect the natural environment of the temple.

Chapter 8 Archives Management

Article 83 Temples shall implement the Archives Law of the People’s Republic of China and other relevant laws and regulations, and formulate rules and regulations for the temple on the filing of documents and on the custody, use, appraisal, destruction, and transfer of archives.

Article 84 Temples shall appoint an archivist and improve professional knowledge and competence in archives work.

Article 85 Documents filed shall be complete, accurate, and systematic, and their arrangement shall conform to standards.

Electronic documents filed shall be kept together with corresponding paper documents.

Article 86 The archives work of temples shall accept the supervision and guidance of the archives administration departments.

Chapter 9 Management of Self-Support Undertakings

Article 87 Temples may, according to their actual circumstances, reasonably develop and use their own advantageous resources and establish self-support undertakings according to law, to provide stable economic support for the normal operation of the temple and the healthy transmission of Taoism.

Article 88 Temples shall adhere to their status as non-profit organizations; their business activities shall adhere to a non-profit character, covering costs with a small margin, and the use of Taoist resources to seek profit is strictly prohibited. The following commercial conduct is prohibited:

(1) Setting up companies or enterprises for profit, taking part in the business activities of companies or enterprises in society, engaging in commercial development or marketing in the name of Taoism, selling or distributing Taoist articles or Taoist derivative products via the internet, artificially creating or hyping Taoism-related “cultural and creative products” or “internet-celebrity products,” or conducting illegal online Taoist fundraising;

(2) Taking part in or organizing, without approval, Taoist activities outside the temple to collect donations, or building large outdoor statues in violation of the rules to amass money;

(3) Charging exorbitant fees by such means as burning “high incense” or abusing the numerological arts (shushu);

(4) Catering to commercial capital in amassing wealth in the name of religion, or leasing or lending property to units or individuals to run clubhouses for profit;

(5) Other activities contrary to the purposes and doctrines of Taoism or harmful to the image and interests of Taoism.

Chapter 10 Supervision and Administration

Article 89 Temples shall strengthen internal management, establish and improve management systems in accordance with the provisions of relevant laws, regulations, and rules, and accept the guidance, supervision, and inspection of the relevant local departments.

Article 90 Temples shall appoint supervisors (a board of supervisors may be set up where there are 3 or more supervisors), responsible for supervising compliance by the temple’s management organization and its members with laws, regulations, rules, religious rules and precepts, and the rules and regulations formulated by the Taoist association and the temple. Supervisors (the board of supervisors) shall attend meetings convened by the temple’s management organization as non-voting participants.

Supervisors are nominated and elected by the local Taoist association, representatives of believers, and the registration authority; their term of office is the same as that of the members of the management organization, and they may be re-elected when it expires. Members of the management organization, their close relatives, and finance staff may not serve as supervisors.

Article 91 Taoist associations shall guide temples in establishing, improving, and implementing internal management systems, and urge temples with problems in internal management to carry out rectification.

Article 92 Temples shall accept the religious guidance of the Taoist association and the supervision of religious citizens.

Article 93 When a Taoist association receives reports that a temple has violated laws, regulations, rules, or the rules and regulations of the Taoist association, it shall cooperate with the religious affairs department in investigating and verifying them, and deal with them according to law and regulations.

Chapter 11 Supplementary Provisions

Article 94 Mutual support and cooperation among temples are encouraged.

Article 95 Taoist associations and temples in all localities may formulate specific implementing rules on the basis of these Measures.

Article 96 Other fixed places for Taoist activities shall follow these Measures by reference, and may not hold large-scale Taoist activities, conduct religious education and training to train religious clergy with a study period of 3 months or more, compile, print, or distribute internal religious reference publications and religious articles, or build large outdoor religious statues.

Article 97 The China Taoist Association is responsible for interpreting these Measures.

Article 98 These Measures shall take effect from the date of promulgation.