How to GiveInformation for those considering giving
Tax Incentives － For organizations paying taxes in Japan
Organizations such as companies can receive tax deductions on the income of the previous year for donations made.
The deductable amount varies depending on the donation procedure used, as outlined below.
①When donations are assigned as “Designated Recipient Donations”,
the full amount donated is tax deductable.
Designated Recipient Donation is a system whereby “The Promotion and Mutual Aid Corporation for Private Schools of Japan” receives a donation which it then distributes to the private institution(s) of learning designated by the donor. It is the only system which allows for the entire amount donated to a private university to be deductable. Please contact us for more details.
②When assigned as a donation to a “Specified Public Welfare Promotion Corporation”,
a fixed portion of the donated amount is tax deductable.
A deduction may be made under a separate category from “general donations”, based on the formula below. Please contact us for more details.
Maximum deductable for donations to a “Specified Public Welfare Promotion Corporation”
（Capital Amount × 0.375% ＋ Income in Current Year × 6.25%）× 1/2 ※1
- 1 The amount exceeding the maximum deductable for donations to a “Specified Public Welfare Promotion Corporation” may be deducted as a donation to an “Other Corporation, etc.”.