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Tax-exempt charitable institutions (Section 88)

In Hong Kong, charitable institutions / organisations play a pivotal role in social development, from alleviating poverty to improving human rights. Recognizing the immense contribution of these institutions, the Hong Kong government offers tax exemption status under Section 88 of the Inland Revenue Ordinance (“IRO”).

The tax exemption framework for charitable institutions in Hong Kong is governed by a set of rigorous criteria. For example, an organization must be established exclusively for charitable purposes:-

1. Relieving poverty;

2. Advancing education;

3. Promoting religion; or

4. any other purposes beneficial to the community.

It must be established for public benefit and act lawfully and has duty to safeguard national security.

In order to enjoy the tax exemption under Section 88 of the IRO, a charitable institution has to submit an application to the IRD in writing. It is required to complete an application form and provide the documents specified therein in order to demonstrate its charitable purposes or activities. The required documents include the certificate of registration, the governing instrument, the list of activities which have been carried out and planned to carry out, and the list of governing body, etc.

Even the tax emption is granted, the IRD will conduct regular reviews to ensure that these institutions continue to meet the requirements for the tax exemption.

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Section 88 Application for Tax Exemption:

- We guide charitable institutions through the application process for tax exemption under Section 88 of the IRO.

- We prepare and submit the required documents to the IRD and handle any enquiries from the IRD.

Tax Compliance and Advisory Services:

- We assist charitable institutions in understanding and complying with the tax laws and regulations to ensure that all the relevant conditions are met for the tax exemption.

- We assist charitable institutions in providing accounts, annual reports or other document to the IRD during the regular reviews by the IRD.

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