According to the second paragraph of Article 6 of the Individual Income Tax Law, the part donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income according to the relevant regulations of the State Council. According to Article 24 of the Regulations for the Implementation of the Individual Income Tax Law, the term "individuals donating their income to education and other public welfare undertakings" mentioned in Article 6, paragraph 2 of the tax law refers to individuals donating their income to education and other public welfare undertakings through social organizations and state organs in China, as well as areas and poverty-stricken areas that have suffered serious natural disasters. If the donation amount does not exceed 30% of the taxable income declared by the taxpayer, it can be deducted from the taxable income. In addition, according to Article 8 of the Notice of the Ministry of Finance and the Ministry of Civil Affairs of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Deduction of Public Welfare Donations (Caishui [2008] 160), when accepting donations, public welfare social organizations and people's governments at or above the county level and their constituent departments and directly affiliated institutions shall use 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 personal donation notes, which shall be issued. After the newly established foundation applies for pre-tax deduction of donations, the donors of the original foundation can enjoy pre-tax deduction according to law with the donation bills. Some approved foundations, such as Rural Compulsory Education Foundation, Soong Ching Ling Foundation, china welfare institute, China Red Cross Society, etc. , can be deducted in full before tax when calculating personal taxable income according to regulations.