Corporate donations can be deducted from corporate income tax. Public welfare donation expenditures incurred by enterprises, within 12% of the total annual profits, are allowed to be deducted when calculating taxable income.

According to Article 9 of the "Enterprise Income Tax Law of the People's Republic of China", public welfare donation expenditures incurred by enterprises, within 12% of the total annual profits, are allowed to be deducted when calculating taxable income.

Donations that do not meet the following conditions are considered non-public welfare donations: according to the tax law, through qualified institutions including China Youth Development Foundation, Project Hope Foundation, Soong Ching Ling Foundation, Disaster Reduction Committee, Red Cross Society of China, China Disabled Persons' Federation,

National Foundation for the Elderly, Elderly Community Promotion Association, and other non-profit public welfare organizations established with the approval of the civil affairs department.

?Donations to specific objects such as non-profit organizations and societies include 1. Donations to the Red Cross.

2. Donation to China Greening Foundation.

3. Donations to specific educational undertakings, such as donations to primary and secondary schools funded by the state.

4. Donations to certain specific cultural undertakings, such as key national symphony orchestras, ballet troupes, opera troupes, Peking opera troupes, public welfare libraries, museums, science and technology museums, art galleries, etc.

5. Donations to certain groups, such as the Chinese Cultural Revival Movement Promotion Committee, the Self-Strength and National Salvation Foundation, the United and Self-Strengthening Association, the Securities Market Development Foundation, etc.

6. Donations for hurricanes, fires, etc.