The deduction of donation fee is 1, and donations made through Soong Ching Ling Foundation, china welfare institute, China Disabled Welfare Foundation, China Foundation for Poverty Alleviation and China Environmental Protection Foundation can be fully deducted. 2, through non-profit social organizations and state organs to the Red Cross cause, the welfare of the elderly, rural compulsory education construction projects, public welfare youth activities can be fully deducted. 3. Public welfare relief donations through other specific social groups. According to the annual taxable income (before donation) of 3% (financial insurance 1. 5%) deduction. 4. Donated to social and cultural publicity through China Social and Cultural Development Foundation. Deduct by 10% of annual income payable. 5. Donate directly to the donee without deduction. If the company donates money to the foundation, the charity association should belong to the first case. Can be deducted in full.