Legal analysis: Yes, but it must meet the conditions. 1. Non-profit public welfare social organizations and foundations established with the approval of the civil affairs department can be deducted before the income tax when calculating and paying the enterprise and individual income tax according to the current tax laws and regulations and relevant policies and regulations after confirmation by the finance and taxation department. 2. Non-profit public welfare social organizations and foundations established with the approval of the State Council Civil Affairs Department.

Legal basis: Article 52 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) The public welfare social organizations mentioned in Article 51 of these Regulations refer to social organizations such as foundations and charitable organizations that meet the following conditions: (1) They are registered according to law and have legal personality;

(two) for the purpose of developing public welfare undertakings, not for profit;

(3) All assets and their added value are owned by legal persons;

(four) the income and operating balance are mainly used for enterprises that meet the purpose of establishing a legal person;

(5) The remaining property after termination does not belong to any individual or profit-making organization;

(six) do not engage in business unrelated to the purpose of its establishment;

(7) Having a sound financial accounting system;

(eight) the donor does not participate in the distribution of property of social groups in any form;

(nine) 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.