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1. www.ird.gov.hk › eng › taxIRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk › eng › tax

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   Charitable Donations and Tax-Exempt Charities. Members of the public can check whether their donations will qualify for a tax deduction by : Searching for charitable institutions and trusts of a public character, which are exempt from tax under section 88 of the Inland Revenue Ordinance; OR.

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     . "Approved charitable donation" means a ...

   • Charitable Donations and Tax-Exempt Charities

     Approved Charitable Donations and List of Tax-Exempt ...

   • FAQ on Approved Charitable Donations

     The maximum amount of approved charitable donations ...

2. www.gov.hk › allowances › deductionsGovHK: Approved Charitable Donations - 香港政府一站通簡

   www.gov.hk › allowances › deductions

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   Approved Charitable Donations. Donations to tax-exempt charities or to Government for charitable purposes can be deducted from your net assessable income under salaries tax, assessable profits under profits tax and total income under personal assessment. Here you can learn more about these deductions. Eligibility for Deduction.

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   What is approved charitable donation?

   • (Sections 16D and 26C of the Inland Revenue Ordinance (the IRO)) "Approved charitable donation" means a donation of money to any charitable institution or trust of a public character, which is exempt from tax under section 88 of the IRO, or to the Government, for charitable purposes. (Section 2 of the IRO)

   IRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk/eng/tax/ach.htm

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   Are approved charitable donations tax deductible?

   • Approved Charitable Donations and List of Tax-Exempt Charities Individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 35% of the assessable income or profits, as the case may be, in the basis period of a year of assessment.

   IRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk/eng/tax/ach.htm

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   Who can claim a tax deduction for a charitable donation?

   • Individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 35% of the assessable income or profits, as the case may be, in the basis period of a year of assessment. Such aggregate must not be less than $100.

   IRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk/eng/tax/ach.htm

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   Is a donation to a charity exempt from tax?

   • The donation must be made to a charitable institution or a trust of a public character, which is exempt from tax under section 88 of the Inland Revenue Ordinance, or to the Government, for charitable purposes.

   FAQ on Approved Charitable Donations

   www.ird.gov.hk/eng/faq/acd.htm

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4. www.gov.hk › allowances › deductionsGovHK 香港政府一站通：認可慈善捐款

   www.gov.hk › allowances › deductions

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   2024年5月2日 · 認可慈善捐款. 分享： 你可申請從應課薪俸税入息實額、利得税應評税利潤或個人入息課税入息總額中扣除捐贈給獲豁免繳税的慈善團體，或捐贈給政府作慈善用途的捐款。 本文介紹此種扣除。 所須符合資格. 你可申請扣除捐贈給根據《税務條例》第88條所規定而獲豁免繳税的慈善團體，或捐贈給政府作慈善用途的現金捐款。 你亦可申請扣除配偶所捐贈但未申請扣除的認可捐款。 例子：已婚人士（並非分開居住的）可就其配偶的認可慈善捐款申索扣減. A先生及A太太. 2023/24課税年度應課税入息實額的計算. 註1：由於A先生可獲扣除認可慈善捐款的上限是$121,800（$348,000 x 35%），A先生可在他的報税表申請扣減$121,800的認可慈善捐款，餘額由A太太申請扣減。

5. www.socialcareer.org › blogs › approved-charitable-donations【2024報稅】申請捐錢扣稅要點做？｜捐款扣稅四大須知｜社職 ...

   www.socialcareer.org › blogs › approved-charitable-donations

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   根據《稅務條例》，「認可慈善捐款」是指捐贈給根據《稅務條例》第 88 條獲豁免繳稅的屬公共性質的慈善機構或慈善信託作慈善用途的款項，或指捐贈給政府作慈善用途的款項；而且，每筆捐款須不少於港幣一百元（HKD100）， 請注意 ，非所有「慈善團體」或「非牟利」或「志願組織」都是獲豁免繳稅的慈善團體，請到稅務局查看「 根據《稅務條例》第 88 條獲豁免繳稅的慈善機構及慈善信託的名單 」了解。 須知二：索取捐款收據. 如認可捐款要用於扣稅，請於捐款後向相關認可的慈善機構索取捐款收據。 請注意 ，捐款收據需清楚顯示捐款人姓名（跟報稅人姓名要一樣）、慈善團體名稱、捐款紀錄和金額等資料。