What types of donations are eligible for tax deduction?

What types of donations are eligible for tax deduction?

  • Donations made to the government, state governments, local authorities, organizations, or funds approved by the Director General of Inland Revenue (DGIR).
  • Gifts of handicrafts, manuscripts, or paintings donated to the government or state governments.
  • Grants for facilities in public libraries, school libraries, and higher education institution libraries.
  • Money or goods donated for the welfare and facilities provided to persons with disabilities in public places.
  • Money or medical equipment donated to any medical institution approved by the Ministry of Health.
  • Artworks donated to the National Art Gallery or any state art gallery.
  • Money or goods donated to any approved sports activities or sports institutions.
  • Money or goods donated to any national interest approved projects approved by the Ministry of Finance.
All terms are subject to LHDN's approval.





 

Feb 26,2024