Tax Deduction for Donations

Donation Receipts and Tax Deduction

The Government has made special arrangement to facilitate tax deduction for donors who have made donations directly to the Support Fund for Wang Fuk Court in Tai Po.

Donations made to the Support Fund for Wang Fuk Court in Tai Po through bank transfer with an amount of HK$50,000 or below will be eligible for tax deductions without the requirement of official receipts. Donors are however required to retain the relevant donation records, such as bank transfer slips, deposit slips, automated teller machine (ATM) receipts, online transaction records, monthly bank statements etc., to demonstrate donation has been made directly from the donors’ bank account to the bank accounts of the Support Fund for Wang Fuk Court in Tai Po for review by the Inland Revenue Department when required.

If you still wish to obtain official receipts for donations to the Support Fund for Wang Fuk Court in Tai Po, you can fill in the e-Form at GovHK, and attach the above mentioned donation supporting documents. For details, please visit GovHK:

Here to apply

(For donations made to the Fund through bank transfer with an amount of HK$50,000 or below, there is no requirement of donation receipts for tax deduction.)

Notes:

According to the Inland Revenue Ordinance, donors can apply for tax deduction for the accumulated charitable donations amounting to HK$100 or above annually.
For donations made to other charitable organisations instead of directly made to the Support Fund for Wang Fuk Court in Tai Po, please contact respective charitable organisations to obtain official receipts.

How can I claim tax deduction

Frequently Asked Questions

Q (1) :	For donations directly made to the Support Fund for Wang Fuk Court in Tai Po, are they tax deductible?
A (1) :	Yes. Donations made to the Support Fund for Wang Fuk Court in Tai Po are regarded as approved charitable donations made to the Government for charitable purposes. Donors can claim and be allowed tax deductions of such donations during the relevant year of assessment.
Q (2) :	What amount of donation is eligible for tax deduction?
A (2) :	According to the Inland Revenue Ordinance, donors can apply for tax deduction for the accumulated charitable donations amounting to HK$100 or above annually.
Q (3) :	For donation with an amount of HK$50,000 or below made directly to the Support Fund for Wang Fuk Court in Tai Po through bank transfer (e.g. transfer through internet banking, automated teller machine, FPS, Alipay, WeChat Pay, etc.), do I need to have an official receipt for donations for tax deduction purpose?
A (3) :	Not required. To facilitate members of the public, donations made to the Support Fund for Wang Fuk Court in Tai Po through bank transfer (i.e. Bank of China (Hong Kong) account number (Hong Kong Dollars) 012-875-2-190159-7 and Bank of China (Hong Kong) account number (Renminbi and other currencies) 012-875-2-190160-7) with an amount of HK$50,000 or below will be eligible for tax deductions without the requirement of official receipts. Donors are however required to retain the relevant donation records, such as bank transfer slips, deposit slips, automated teller machine receipts, online transaction records, monthly bank statements, etc., to demonstrate donation has been made directly from the donors’ bank account to the bank accounts of Support Fund for Wang Fuk Court in Tai Po for review by the Inland Revenue Department when required.
Q (4) :	For donation with an amount of HK$50,000 or below made by cash directly to the Support Fund for Wang Fuk Court in Tai Po, do I need to have an official receipt for donations for tax deduction purpose?
A (4) :	Yes. You can conveniently fill in the e-Form at GovHK and attach the donation supporting documents to apply for an official receipt.
Q (5) :	For donation with an amount over HK$50,000 made directly to the Support Fund for Wang Fuk Court in Tai Po, do I need to have an official receipt for tax deduction purpose?
A (5) :	Yes. You can conveniently fill in the e-Form at GovHK and attach the donation supporting documents to apply for an official receipt.
Q (6) :	For donations made to other charitable organisations instead of directly made to the Support Fund for Wang Fuk Court in Tai Po, are they tax deductible? How can I obtain the official receipt?
A (6) :	Please contact respective charitable organisations for enquiries and to obtain the official receipts.