What are the charitable donations that are fully deductible?

Legal analysis: 1. Donation of public welfare youth activity venues. 2. Donations to welfare, non-profit elderly service institutions. 3. Donations to rural compulsory education. 4. Donations to education. 5. Public welfare and relief donations to non-profit organizations such as charities and foundations. 6. Donations to Red Cross causes. 7. Donations for public welfare relief through designated foundations. If an individual donates his or her income to public welfare undertakings such as education, poverty alleviation, and relief for those in need, the portion of the donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from the taxable income. If the State Council stipulates that donations to public welfare charities shall be deducted in full before tax, such provisions shall prevail. With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation have successively issued documents stating that taxpayers’ donations to dozens of public welfare social organizations such as the Red Cross Society of China, China Charity Federation, and Soong Ching Ling Foundation can be fully deducted. After the personal income tax reform, the above policies will continue to be effective.

Legal basis: "Tax Collection and Administration Law of the People's Republic of China"

Article 3: The levy and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment, It shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.

Article 8 Taxpayers and withholding agents have the right to learn from tax authorities about the provisions of national tax laws and administrative regulations as well as information related to tax payment procedures. Taxpayers and withholding agents have the right to require the tax authorities to keep the information of taxpayers and withholding agents confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law. Taxpayers have the right to apply for tax reductions, exemptions, and tax refunds in accordance with the law. Taxpayers and withholding agents have the right to state and defend decisions made by tax authorities; they also have the right to apply for administrative reconsideration, initiate administrative litigation, and request state compensation in accordance with the law. Taxpayers and withholding agents have the right to accuse and report illegal and disciplinary behaviors of tax authorities and tax personnel.