Public welfare donation refers to public welfare and relief donation, which refers to taxpayers' donations to public welfare undertakings such as education and civil affairs, natural disaster-stricken areas and poverty-stricken areas through non-profit social organizations and state organs in China.

Conditional restrictions on charitable donations:

1, through a specific institution. According to the tax law, taxpayers who donate through social organizations and state organs in China can enjoy tax exemption, while those who donate by themselves cannot enjoy tax exemption.

2. For specific objects. These goals include Red Cross, china green foundation, specific educational undertakings, specific cultural undertakings, windstorms, fire donations and so on.

3. There are certain restrictions. 《