Tax deductible.

Donations to public welfare undertakings such as education, poverty alleviation, and relief for those in need (hereinafter referred to as public welfare donations) are made through the People's Republic of China and domestic public welfare social organizations, people's governments at or above the county level and their departments and other state agencies.

Expenditures can be deducted when calculating taxable income in accordance with the relevant provisions of the Personal Income Tax Law.

Tax deduction for donations is the right of every donor. Although the amount of tax deduction may not be large, each thin note carries the love of every donor.

If you donate to a charity organization, you can apply for a donation receipt to deduct your personal income tax.

According to the latest regulations, only donations to non-profit public welfare social groups and foundations that are qualified for pre-tax deduction of donation income tax can obtain a donation receipt uniformly printed by the Municipal Finance Bureau. This kind of receipt is determined and deducted by the tax department.

The receipt issued by any other department or individual cannot be used as the basis for tax deduction.

In summary, donations from public households can be tax deductible, but only donations to non-profit public welfare social groups can be used as the basis for tax deduction.

Legal basis: Article 9 of the "Enterprise Income Tax Law of the People's Republic of China" The amount of public welfare donation expenditure incurred by an enterprise within 12% of the total annual profit is allowed to be deducted when calculating the taxable income; if it exceeds the total annual profit

The 12% portion is allowed to be carried forward and deducted when calculating taxable income within three years.