Tax Deductions
Contributions made by individuals or profit-seeking enterprises to public universities shall be deemed as donations to the government, which are fully eligible for itemized deductions in the current fiscal year without limitation on the deduction amount. Notwithstanding the foregoing, any portion of the donation exceeding the total gross income of the current year may not be deferred or carried forward for deduction in subsequent years.
Personal donations
• Domestic Donations (Taiwan)
1
Income Tax Deductions: Donations are 100% tax-deductible from your gross income for the current fiscal year, with no maximum limit.
2
Estate & Gift Tax Exemptions: Donations are fully exempt from estate taxes and gift taxes.
3
Securities Transaction Tax Exemption: Donations of stocks are exempt from the securities transaction tax.
• Overseas Donations
1
Tax Deductions via Give2Asia: Donors based in the United States, Australia, and Hong Kong can make tax-deductible contributions through the Give2Asia platform.
Corporate donations
• 100% tax-deductible as an itemized deduction, with no maximum limit.