The pre-tax deduction standard for charitable donations is that if the State Council stipulates that charitable donations are fully deducted before tax, it shall be handled in accordance with the regulations; If no provision is made, the part of the individual donation that does not exceed 30% of the taxable income declared by the taxpayer may be deducted from its taxable income.

legal ground

Article 6 of the Individual Income Tax Law

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

Article 19 of the Regulations for the Implementation of the Individual Income Tax Law

The third paragraph of Article 6 of the Individual Income Tax Law refers to individuals donating their income to public welfare charities such as education, poverty alleviation and poverty alleviation, which means that individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China; Taxable income refers to the taxable income before deducting donations.

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