Individuals who donate their income through social groups and state agencies in China to education and other social welfare undertakings, as well as to areas hit by severe natural disasters and poverty-stricken areas, and the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can

Deducted from taxable income, the excess shall not be deducted.

Donations made by individuals to rural compulsory education through non-profit social groups and state agencies are allowed to be fully deducted from the pre-tax income when calculating personal income tax.