防暑降温费属于工会经费吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	防暑降温费属于工会经费吗
释义	法律分析：不属于工会经费的内容，防暑降温费应该计入职工福利科目。法律依据：《中华人民共和国工会法》第四十二条工会经费的来源: （一）工会会员缴纳的会费；（二）建立工会组织的企业、事业单位、机关按每月全部职工工资总额的百分之二向工会拨缴的经费；（三）工会所属的企业、事业单位上缴的收入；（四）人民政府的补助；（五）其他收入。前款第二项规定的企业、事业单位拨缴的经费在税前列支。工会经费主要用于为职工服务和工会活动。经费使用的具体办法由中华全国总工会制定。
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