Topics

Tax incentives for certified NPO corporations ① Individual donations

Tax incentives have been institutionalized for donations made to NPOs that have been certified or provisionally certified as meeting certain standards.

If an individual makes a donation to a certified NPO, etc. related to a business related to specified non-profit activities conducted by the certified NPO, etc., one of the following deductions can be applied selectively.
A: The expenditure related to the donation will be considered a specified donation and the donation deduction (income deduction) will be applied (Act on Measures 41-18-XNUMX ①).
B: Application of special deduction (tax credit) for donations to certified NPO corporations, etc. to expenditures related to the donation (Act on Measures 41-18-XNUMX ②)

    Free consultation available!
    Contact Us
    Free consultation available!
    Contact Us