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1. • Section 88

     • You can claim a deduction for a donation of money to any charity that is exempted from tax under section 88 of the Inland Revenue Ordinance or to the Government for charitable purposes. You can also claim a deduction for any approved charitable donation made but not claimed by your spouse.
     www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm

     GovHK: Approved Charitable Donations - 香港政府一站通

2. 其他人也問了

   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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   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 charity profits tax deductible in Hong Kong?

   • Prima facie, all profits derived in Hong Kong from trading or business activities are subject to profits tax. Therefore, a charity carrying on a trade or business is therefore chargeable to profits tax unless the charity can fulfil specified conditions under section 88 of the IRO.

   tax guide for charities - Inland Revenue Department

   www.ird.gov.hk/eng/pdf/tax_guide_for_charities.pdf

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   Can I deduct a donation to a charity?

   • For the purposes of profits tax, salaries tax and personal assessment, sections 16D and 26C of the IRO allow, subject to certain conditions, a deduction for a donation of money made by a taxpayer to a charity which is exempt from tax under section 88 or to the Government for charitable purposes (i.e. an approved charitable donation).

   tax guide for charities - Inland Revenue Department

   www.ird.gov.hk/eng/pdf/tax_guide_for_charities.pdf

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

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   Charitable Donations and Tax-Exempt Charities. Approved Charitable Donations and List of Tax-Exempt Charities. Tax Guide for Charitable Institutions and Trusts of a Public Character. Procedures on Application for Recognition of Tax Exemption Status under Section 88 of the Inland Revenue Ordinance.

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     Charitable Donations and Tax-Exempt Charities. Members ...

   • Searching

     "Approved charitable donation" means a ...

   • tax guide

     60. To enable members of the public making donations to ...

   • FAQ on Approved Charitable Donations

     I made a donation to an organisation, the name of which ...

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

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   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.

5. www.ird.gov.hk › eng › taxSearch for Tax-Exempt Charities - Inland Revenue Department

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   "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 Inland Revenue Ordinance, or. to the Government, for charitable purposes (for example : "Secretary for Home Affairs Incorporated - Donations to Sichuan Earthquake Relief Fund").

6. www.ird.gov.hk › chi › tax稅務局 : 慈善捐款及獲豁免繳稅的慈善團體 - Inland Revenue ...

   www.ird.gov.hk › chi › tax

   • 網頁紀錄

   認可慈善捐款及獲豁免繳稅的慈善團體名單. 應課薪俸税、個人入息課税或利得税的個人或業務捐款人，可將在課税年度的評税基期所作出的認可慈善捐款申請扣除，總額最高可達應評税入息或利潤 (視屬何種情況而定)的35%，但捐款總額不得少於100元。 (《税務條例》第16D及26C條) 「認可慈善捐款」是指捐贈給根據《税務條例》第88條獲豁免繳税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。 (《税務條例》第2條) 市民可參閱 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 ，以查看他們的捐款能否在報稅時申請扣除。 返回頁首. 屬公共性質的慈善機構及信託團體的税務指南. 屬公共性質的慈善機構及信託團體可根據《稅務條例》第 88 條獲豁免繳稅。

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

   www.gov.hk › allowances › deductions

   • 網頁紀錄

   Feature article by the Hong Kong Government about donations to approved charities or to Government for charitable purposes that can be deducted from tax. Details on types of donations you can claim for and the amount you can claim.

8. www.ird.gov.hk › eng › pdftax guide for charities - Inland Revenue Department

   www.ird.gov.hk › eng › pdf

   60. To enable members of the public making donations to check whether such donations qualify for a tax deduction, a list of charitable institutions and trusts of a public character recognised by the Department as exempt from tax under section 88 of the IRO is available at the Department’s website.

9. www.ird.gov.hk › eng › faqFAQ on Approved Charitable Donations - Inland Revenue Department

   www.ird.gov.hk › eng › faq

   • 網頁紀錄

   I made a donation to an organisation, the name of which could be found in the list of charitable institutions and trusts of a public character, which were exempt from tax under section 88 of the Inland Revenue Ordinance, published on the Department’s website at the ...