According to the provisions of the contract law, donations and subsidies are gifts.

Donation is an activity that natural persons, legal persons and other organizations donate property for the purpose of public welfare;

Funding is an activity that charitable organizations give property to beneficiaries for charitable purposes.

In practice, donations are mostly made by enterprises or individuals to charitable organizations, and the nature of property has changed from collective property or private property to public property. In addition to signing the donation agreement, the recipient unit also needs to issue a unified bill for public welfare donation to the donor;

However, if charitable organizations such as foundations donate property to other charitable organizations for public welfare projects, it is a funding act. The nature of the property has not changed, and it is still public property. Therefore, the recipient does not need to issue a unified public welfare donation bill, and both parties can sign a funding agreement.