Abstract: The system of charities affirmation was established in Charity Law in 2016. Charities affirmation is administrative confirmation in nature. Affirmed charities have the rights of identification, application for donation invoice, qualification approval of the pre-tax deduction pro bono donations, and application for public charity fundraising.All NPOs can apply for charities affirmation. The charity committee should be created to discern charity nature of the appliers. The affirmation standards of charities require that the appliers be a corporation, aim at charity, and fulfill the requirements of expense and administrative fee, with no purpose of profit return. At present, the law on charities affirmation still has deficiencies and needs supplementing in practice.