Legal Analysis: Taxpayers' donations for public welfare relief through China Education Development Foundation are allowed to be fully deducted before paying corporate income tax and personal income tax. Taxpayers are allowed to deduct corporate income tax and personal income tax in full before paying public welfare relief donations through China Aging Development Foundation, China Chinese Education Foundation, China Green Foundation, China Women's Development Foundation, China Care for the Next Generation Healthy Sports Foundation, China Biodiversity Protection Foundation, China Children and Teenagers Foundation and China Glory Foundation.

Legal basis: Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC), the following income from the total income is non-taxable income:

(1) financial allocation;

(2) Administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council.