Legal Analysis: The list of public welfare social organizations that meet the pre-tax deduction conditions for public welfare donations is jointly published by the Ministry of Finance, State Taxation Administration of The People's Republic of China, the Ministry of Civil Affairs, and the finance, taxation and civil affairs departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. The list should include public welfare social organizations that continue to obtain pre-tax deduction qualifications for public welfare donations and newly obtain pre-tax deduction qualifications for public welfare donations.

Legal basis: Announcement on matters related to pre-tax deduction of public welfare donations 1. Enterprises or individuals use public welfare social organizations, people's governments at or above the county level and their departments and other state organs to make charitable donations in accordance with the law, and are allowed to deduct taxable income in accordance with the provisions of the tax law.