1. If you find that the object of your donation is pure fraud, completely defrauding others of money and property by improper means, then you have every reason to get your donated money back.

If your financial condition is extremely difficult, you can also get the money you donated back.

At present, domestic enterprises mainly donate in the following ways:

1, corporate cash donation and chairman's personal donation.

2. Cash donation is combined with providing free fast food.

3. Set up a charitable foundation and donate money through it.

4. Donation in kind.

5. Cash donation is combined with providing free use of machinery and equipment to the disaster area.

The following points should be noted in the donation process:

1. Cash donation requires enterprises to have a large amount of cash flow.

2. Donations in kind or services should be treated as sales in enterprise income tax treatment, and the expenses incurred can be deducted before enterprise income tax. The handling of turnover tax depends on the situation: if the services that fall within the scope of business tax collection are provided by enterprises free of charge, they will not be taxed, but enterprise income tax should still be levied like sales. For the expense part, if the donation certificate can be obtained, it can be deducted from the total donation limit. Otherwise, it shall be treated as sponsorship fee and shall not be deducted before tax; Goods subject to value-added tax, that is, goods donated by enterprises for public welfare, whether turnover tax or income tax, should be treated as sales.

3. Provide machinery and equipment to the disaster area for use and post-disaster reconstruction free of charge: the depreciation expense of machinery and equipment used free of charge is allowed to be deducted before tax. Related expenses include fuel costs, crossing and bridge fees, etc. If you can get the donation certificate, the amount will be deducted, otherwise no fees unrelated to income will be charged. This situation does not involve income tax as sales.

4. Set up a charitable foundation to make donations. Although the donation enterprise benefits the most, it is also the most difficult to operate in practice. First, Article 84 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates eight conditions for qualified non-profit organizations, and foundations must meet these eight conditions at the same time before they can be exempted from tax. Second, foundations need to meet certain conditions and have prescribed procedures. Third, due to restrictions on fund management, fund use, use time and bill issuance. , will be constrained and restricted.

To sum up, a person whose economic situation has deteriorated significantly may not perform the obligations in the gift contract even if he does not enjoy the right to cancel it at will according to law.

Legal basis:

Article 660th of the Civil Code of People's Republic of China (PRC)

(1) If the donor fails to deliver the donated property in a notarized gift contract or a gift contract with public welfare nature and moral obligation such as disaster relief, poverty alleviation and disability assistance, the donee may request delivery.

(2) If the donated property that should be delivered in accordance with the provisions of the preceding paragraph is damaged or lost due to the intentional or gross negligence of the donor, the donor shall be liable for compensation.