举办体育竞赛的收入，应当依法纳税。
Taxes on proceeds from sports contests must be paid according to law.
第二十四条(委托举办)举办人可以自行举办体育竞赛，也可以委托符合规定资格条件的体育机构举办。
Article 24 Commission for sports contests the sponsor may conduct sports contests either in person or by proxy through a duly qualified physical cultural institution.
其他任何单位和个人不得从中提取报酬。其中，举办社会福利募捐性体育竞赛，应当经民政部门核准。
Any other unit or individual must not draw any remuneration from the revenue. Conducting social-welfare donative sports contests must be approved by the civil affairs department.
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