Donations to charitable foundations can be deducted before tax, and donations to public welfare undertakings by individuals through social organizations and state organs are allowed to be deducted before income tax in accordance with existing tax laws, administrative regulations and related policies. Individuals donate their income to charitable organizations such as education, poverty alleviation and poverty alleviation. Donations that do not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income. Public welfare social organizations refer to foundations, charitable organizations and other social organizations that meet the following conditions and are registered according to law and have legal personality; For the purpose of developing public welfare undertakings, not for profit; All assets and their appreciation are owned by legal persons; Income and operating balance are mainly used for enterprises that meet the purpose of legal person establishment; The remaining property after termination does not belong to any individual or profit-making organization; Do not engage in business unrelated to the purpose of its establishment; Having a sound financial accounting system; Donors do not participate in the distribution of property of social groups in any form; Other conditions stipulated by the competent departments of finance and taxation of the State Council in conjunction with the civil affairs department of the State Council and other registration management departments.

Enterprises or individuals who deduct eligible public welfare donation expenses before tax shall keep relevant bills for future reference.

The law provides that:

People's Republic of China (PRC) Public Welfare Donation Law

Article 20

The donee shall report the use of the donated property to the relevant government departments every year.

Manage the situation and accept supervision. When necessary, the relevant government departments can audit their finances. The customs shall reduce or exempt the donated goods according to law.

Implement supervision and management. The overseas Chinese affairs departments of the people's governments at or above the county level may participate in supervising the use and management of property donated by overseas Chinese.