Tax Deduction for Donations

Your donations to JEN are tax deductible.

 

Scope of Tax Deduction

Non-Governmental Organization JEN (“JEN”) was certified by the National Tax Bureau as an authorized NPO in September 2005. Therefore, special measures under the tax regulation can be applied to your donations. There are three types of donations to which tax deduction under the authorized NPO scheme apply:

  • Donations by individuals
  • Donations by legal entities

    • Donations by Individuals

    Donations by individuals are regarded as specified donations, which qualify for tax deduction.

    Method 1: deduction from income

    [Total amount of specified donations in the year - ¥2,000 = deduction for donation]

    The total amount of specified donations in the year minus JPY2000 can be deducted from the donator’s total income. However, in case the total amount of specified donations exceeds 40% of total income, the deductible amount will be equivalent to “40% of the total income” minus “JPY2000”.

    Method 2: tax deduction

    [(Total amount of specified donations in the year - ¥2,000) * 40% = amount of tax deduction from income tax]

    The upper limit for tax deduction is equivalent to 25% of income tax.

    How to apply for special measures

    1：Please file for income tax return at your local tax office. (Deduction cannot be made by other methods such as year-end adjustments for employees.)

    2：Please attach the receipt issued by JEN when filing for income tax return.

     

    Note

    • ・The receipt will basically be addressed to the name you informed us at the time of the donation.
    • ・Please be careful to keep the stub of the pay slip/receipt that remains at your side when you arrange a bank transfer for your donations.
    • ・Sorry but we do not reissue lost receipts. Please remember to keep them until you file for income tax return.

    Donations by Legal Entities

    In addition to the deductible limit allowed for general donations, the same amount can be included in deductible expenses. The amount of deductible expenses will include donations to other authorized NPOs and specified public‐service promotion corporations.

    How to apply for special measures

    When filing for income tax returns for the fiscal year including the day you made the donation, please fill out necessary items in the application form and attach the receipt issued by JEN.

     

    Note

    • ・The receipt will basically be addressed to the name you informed us at the time of the donation.
    • ・Please be careful to keep the stub of the pay slip/receipt that remains at your side when you arrange a bank transfer for your donations.
    • ・Sorry but we do not reissue lost receipts. Please remember to keep them until you file for income tax return.

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