Legal analysis: whether donations from the education department can be deducted before tax can be divided into the following two situations: 1. If an enterprise donates directly to a public school, it cannot be deducted before enterprise income tax according to the public welfare donation; 2. Individuals who donate their income to social welfare undertakings such as education and areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China are allowed to deduct the part within 12% of the total annual profit when calculating the taxable income.

Legal basis: Article 9 of the Enterprise Income Tax Law of People's Republic of China (PRC), the part of the public welfare donation expenditure incurred by an enterprise within 65,438+02% of the total annual profit is allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.