The tax law stipulates the establishment of qualified institutions (including China Youth Development Foundation, Hope Project Foundation, Soong Ching Ling Foundation, Disaster Reduction Committee, China Red Cross Society, China Disabled Persons' Federation, National Foundation for Ageing, Old District Promotion Association, and other non-profit public welfare organizations approved by civil affairs departments). ) to non-profit organizations, societies and other specific objects (including ① donations to the Red Cross. ② Donate to china green foundation. (three) donations to specific educational undertakings, such as donations to state-funded primary and secondary schools. (4) Donations to certain specific cultural undertakings, such as national key symphony orchestras, ballet companies, opera companies, Beijing opera companies, public libraries, museums, science and technology museums, art galleries, etc. ⑤ Donations to certain groups, such as the Executive Committee of the Chinese Cultural Renaissance Movement, the Foundation for Self-Strengthening and Saving the Country, the Association for Solidarity and Self-Strengthening, and the Securities Market Development Foundation. 6 donations for storms, fires, etc. ) donation.

Those who do not meet the above conditions are non-public welfare donations.