There are two types of charitable donations that can be fully deducted before tax:

1. Donations to specific projects. That is, through non-profit organizations, donations to education, elderly service institutions, youth activity venues, as well as the Winter Olympics, Winter Paralympics and test competitions;

2. Donate money to specific non-profit organizations. At present, individual donations to the following organizations can be fully deducted before tax: China Medical and Health Development Foundation, China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation.

Second, analysis

Full deduction refers to the cash and articles donated by enterprises or individuals through public welfare social organizations or state organs such as people's governments at or above the county level and their departments, which can be fully deducted before income tax.

3. What are the pre-tax deductions for personal income tax charitable donations?

There are three ways to deal with personal donations before personal income tax: full deduction, limit deduction and no deduction.