Q: Regarding charitable donations, the tax law stipulates different deduction standards. Which donations can be deducted in full and which donations can be deducted in proportion? A: According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax and relevant laws and regulations, the donations provided by taxpayers to the following organizations through non-profit social organizations and government departments can be fully deducted before enterprise income tax: public welfare youth activity places, Red Cross undertakings, rural compulsory education, welfare and non-profit elderly service institutions, cash and in-kind donations to civil affairs departments and health departments of governments at all levels, and donations to the prevention and treatment of atypical pneumonia in China Red Cross and china charity federation.

Donations made by enterprises and other social forces to the following publicity and cultural undertakings through the China Social and Cultural Development Foundation can be deducted before tax for the part within 10% of the annual taxable income:

National key symphony orchestras, ballet companies, opera companies, Beijing opera companies and other national art performance groups;

Public libraries, museums, science and technology museums, art galleries and revolutionary history memorial halls;

Key cultural relics protection units;

Donations of social welfare activities, projects and cultural facilities accepted by non-production and operation cultural centers and mass art museums affiliated to the cultural administrative department.

Public welfare and relief donations from the following organizations, It can be deducted within 3% of the annual taxable income: Guanghua Science and Technology Foundation, China Population Welfare Foundation, China Literature and Art Foundation, Hope Project Foundation, Soong Ching Ling Foundation, Disaster Reduction Committee, China Red Cross Society, China Disabled Persons' Federation, National Foundation for Ageing, Old District Promotion Association, chinese young volunteers association, China Audiology Development Foundation, Friends of China Research Foundation, chinese primary health care Foundation, China Environmental Protection Foundation, Charitable and relief donations made by China National Defense Science Exchange Foundation, China Green Foundation, UNICEF, China Cancer Research Foundation and China Glory Promotion Association through China Social and Cultural Development Foundation can be deducted within 10%.

Other non-profit public welfare organizations approved by the civil affairs department. Public welfare and relief donations other than the above provisions, as well as donations directly provided by taxpayers to recipients, shall not be deducted before income tax.