The specific scope of charitable donation includes:
1. Activities of social groups and individuals who need help, such as disaster relief, poverty alleviation and disability assistance.
2. Education, science, culture, health and sports.
3, environmental protection, social public facilities construction.
4. Other social undertakings and welfare undertakings that promote social development and progress, enterprises, institutions, social organizations and other organizations that donate housing as public rental housing shall be regarded as public welfare donations in accordance with the above provisions.
Matters needing attention in public welfare donation
When making a donation, taxpayers should promptly ask for the public welfare donation notes printed by the Ministry of Finance or the financial departments of provinces, autonomous regions and municipalities directly under the Central Government, and affix the seal of the recipient. Other receipts or IOUs cannot be deducted before tax.
Taxpayers should apply for pre-tax deduction of public welfare donations within the specified time. When declaring the pre-tax deduction, it shall provide the proof materials of the pre-tax deduction qualification of the public welfare social organizations accepting donations, the public welfare donation bills issued by the public welfare social organizations with the pre-tax deduction qualification of donations and the people's governments at or above the county level and their constituent departments and directly affiliated institutions, and other materials required by the competent tax authorities.
The above contents refer to Baidu Encyclopedia-Charity Donation.