Do public welfare organizations pay taxes when accepting donations?

Legal analysis: No, public welfare institutions are non-profit institutions. According to the Corporate Income Tax Law, the income of institutions that have obtained tax exemption qualifications can be exempted from tax.

Legal basis: "Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Civil Affairs on Issues Concerning Pre-tax Deductions for Public Welfare Donations" Article 1. Enterprises shall apply through public welfare social groups or people's governments at or above the county level and their departments. , Donation expenditures used for public welfare undertakings, within 12% of the total annual profits, are allowed to be deducted when calculating taxable income.