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《稅務條例》第88 條截至2010 年1 月31 日獲豁免繳稅

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《稅務條例》第88 條截至2010 年1 月31 日獲豁免繳稅 「認可慈善捐款」是指捐贈給 : (i) 根據《稅務條例》第88 條獲豁免繳稅的屬公共性質的慈善機 構或慈善信託作慈善用途的款項( 請參照以下列表 ) ，或 (ii) 政府作慈善用途的款項( 例如 :" 民政事政局局長法團 - 四川地震賑災基金捐款 ") 。 "Approved charitable donation" means a donation of money : (i) to any charitable institution or trust of a public character, which is exempt from tax under section 88 of the Inland Revenue Ordinance (please refer to the following list), or (ii) to the Government, for charitable purposes (for example : "Secretary for Home Affairs Incorporated - Donations to Sichuan Earthquake Relief Fund"). 截至 2010 年 1 月 31 日 根據《稅務條例》第 88 條 獲豁免繳稅的慈善機構及慈善信託的名單 LIST OF CHARITABLE INSTITUTIONS AND TRUSTS OF A PUBLIC CHARACTER, WHICH ARE EXEMPT FROM TAX UNDER SECTION 88 OF THE INLAND REVENUE ORDINANCE AS AT 31 JANUARY 2010 廣源區粵曲組 (w.e.f. 11.04.1998) 『滅癌獻愛心』國際慈善基金會 (w.e.f. 15.03.1999) 基誠全人發展協會 (w.e.f. 10.05.2000) 香港老戰士之家 (w.e.f. 20.02.2002) 卓悅曲藝社 (w.e.f. 02.12.2003) - 1 - 華麗之友曲藝社 (w.e.f. 15.12.2005) 大埔泮涌社區教育中心有限公司 (w.e.f. 28.05.2008) 廣東文化基金 (w.e.f. 25.04.2007) 觀塘業餘文藝歌舞團 (w.e.f. 04.08.2007) 香港齊心有限公司 (w.e.f. 03.04.2007) 妙覺寺有限公司 (w.e.f. 20.03.2008) 「向山舉目助學金會」 (w.e.f. 23.03.2008) 朗福會有限公司 (w.e.f. 02.07.2008) 守望協會 (w.e.f. 10.02.2009) 愛協會 (w.e.f. 17.09.2008) 關愛行動 (w.e.f. 09.06.2009) 黃大仙舞蹈坊 (w.e.f. 06.09.2009) "CHA DUK CHANG" CHILDREN'S CANTONESE [查篤 ] 兒童粵劇協會 OPERA ASSOCIATION (w.e.f. 12.09.2002) "F. O. C. U. S." (FOCUS ON CHILDREN'S UNDERSTANDING IN SCHOOL) (w.e.f. 09.06.1998) - 2 - "PROJECT HOPE" RETURN TO SCHOOL ""希望工程 重返校園助學計劃有限 SPONSORSHIP LIMITED 公司 (w.e.f. 16.06.1992) 1128 CHRISTIAN CHURCH COMPANY LIMITED 基督教1128 教會有限公司 (w.e.f. 09.09.2004) 1995 WESTERN PACIFIC ORTHOPAEDIC ASSOCIATION CONGRESS LIMITED (w.e.f. 07.09.1994) 1A GROUP LIMITED (w.e.f. 16.04.2007) 1ST STEP ASSOCIATION LIMITED 自強協會有限公司 (w.e.f. 12.09.2007) 2009 SUMMER YOUTH PROGRAMME DISTRICT 二零零九年灣仔區青少年暑期 CO-ORDINATING COMMITTEE (WAN CHAI) 活動統籌委員會 (w.e.f. 19.01.2009) 2022 FOUNDATION LIMITED (w.e.f. 08.05.2002) 418 COMMUNITY CHURCH LIMITED 基督教418 路社區教會有限公司 (w.e.f. 16.12.2008) 5-S QUALITY EDUCATION INSTITUTION ()五常法優質教育機構有限公司 LIMITED (w.e.f. 02.10.2003) Hong Kong 5-S Kindergarten & 香港五常法幼稚園暨國際幼兒中心 International Child Care Centre 611 BREAD OF LIFE CHRISTIAN CHURCH (LING 611靈糧堂 ( 中國基督教靈糧世界佈 LEUNG WORLD-WIDE EVANGELISTIC MISSION) 道會) 有限公司 LIMITED (w.e.f. 19.03.2007) 611 BREAD OF LIFE CHRISTIAN CHURCH IN 香港611 靈糧堂 ( 中國基督教靈糧世 HONG KONG (LING-LEUNG WORLD-WIDE 界佈道會) EVANGELISTIC MISSION) (w.e.f. 09.06.2002) - 3 - 611 BREAD OF LIFE CHRISTIAN CHURCH IN 大埔611 靈糧堂 ( 中國基督教靈糧世 TAI PO (LING-LEUNG WORLD-WIDE 界佈道會) 有限公司 EVANGELISTIC MISSION) LIMITED (w.e.f. 31.03.2003) A BETTER LIVING ENVIRONMENT - HONG KONG (CHARITY) LIMITED (w.e.f. 15.03.1994) A BETTER TOMORROW CHILDREN'S FUND 希望在明天兒童基金有限公司 LIMITED (w.e.f. 31.10.1994) A BETTER TOMORROW LIMITED ()更好明天有限公司 (w.e.f. 23.03.1993) A PLUS SOCIAL SERVICE GROUP A博士社會服務團 (w.e.f. 03.09.2005) A-ONE KINDERGARTEN LIMITED 第一幼稚園有限公司 (w.e.f. 08.06.2007) A-One Kindergarten A. J. R. CHARITABLE FOUNDATION LIMITED (w.e.f. 21.10.1998) ABANDONED ANIMAL FUND OF HONG KONG 香港保護遺棄動物基金會 (AAFHK), THE (w.e.f. 12.03.2009) ABBA BAPTIST CHURCH LIMITED 利群浸信會有限公司 (w.e.f. 05.11.2009) ABBOT OF THE ORDER OF CISTERCIANS OF THE STRICT OBSERVANCE, THE (w.e.f. 21.08.1973) Cistercian Monastery of O.L. of Liesse Guest House of Our Lady of Joy 神樂院客廳 - 4 - ABERDEEN BAPTIST CHURCH 香港仔浸信會 (w.e.f. 10.03.1981) Aberdeen Baptist Church Lei On Chapel 香港仔浸信會利安福音堂 Aberdeen Baptist Church Pak Kwong 香港仔浸信會白光幼稚園 Kindergarten Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院 ABERDEEN COMPANY LIMITED ()香港仔有限公司 (w.e.f. 16.10.2007) Cannan Kindergarten (Hong Kong) 迦南幼稚園() 香港 ABERDEEN KAI-FONG WELFARE ASSOCIATION 香港仔街坊福利會有限公司 LIMITED (w.e.f. 22.01.1970) Aberdeen Kai-fong Welfare Association 香港仔街坊福利會社會服務中心 Social Service Centre ABERDEEN ST. PETER'S CATHOLIC PRIMARY 香港仔聖伯多祿天主教小學校董會 SCHOOL MANAGEMENT COMMITTEE LIMITED 有限公司 (w.e.f. 23.07.2007) ABERDEEN TAM KUNG YE SHRINE COMPANY 香港仔譚公爺廟有限公司 LIMITED (w.e.f. 27.09.1999) ABERDEEN TIN WAN ESTATE (WAH KWAI 香港仔田灣() 華貴 街坊福利會 ESTATE) KAI FONG WELFARE ASSOCIATION (w.e.f. 06.04.1990) ABERDEEN TIN WAN ESTATE KAIFONG WELFARE 香港仔田灣 街坊福利會學校有限 ASSOCIATION SCHOOL COMPANY LIMITED 公司 (w.e.f. 25.04.1991) Wah Kwai Estate Anglo-Chinese 華貴 中英文幼稚園 Kindergarten ABERDEEN UNIVERSITY HONG KONG SCHOLARSHIP FUND, THE (w.e.f. 31.08.1988) - 5 - ABIDING EDUCATIONAL CHARITY LIMITED 遵道慈善教育基金有限公司 (w.e.f. 15.07.2008) Abiding College 遵道書院 ABLE EDUCATION ASSOCIATION LIMITED 慧中寶教育機構有限公司 (w.e.f. 14.06.2007) Benevolent Light Kindergarten 慈光幼稚園 ABM HONG KONG SWATOW BAPTIST CHURCH 美差會潮浸服務聯會 COMMUNITY SERVICE ASSOCIATION, THE (w.e.f. 20.10.2004) Alias / Notes: ABMSBC 別名 / 附註: 美潮浸聯會 Fung Tak Baptist Children & Youth 浸信會鳳德青少年綜合服務 Integrated Services Independent School Social Work Unit 學校社會工作部 Moon Lok Kinderarten 滿樂幼稚園 Moon Lok Social Service Centre 滿樂社會服務中心 Youth Integrated Employment Training 年綜合就業培訓服務部 Unit ABSOLUTELY FABULOUS THEATRE CONNECTION 誇啦啦藝術集匯有限公司 COMPANY LIMITED, THE (w.e.f. 08.10.2009) ABUNDANT GRACE BAPTIST CHURCH, LIMITED 深恩浸信會有限公司 (w.e.f. 21.11.1986) ABUNDANT GRACE CHARITY FOUNDATION 主恩澤森慈善基金會有限公司 LIMITED (w.e.f. 13.02.2007) ABUNDANT GRACE CHRISTIAN ASSEMBLY 基督教豐盛恩典堂有限公司 LIMITED (w.e.f. 16.11.2007) ABUNDANT GRACE CHRISTIAN CHURCH LIMITED 基督教會豐盛之家有限公司 (w.e.f. 17.11.1997) - 6 - ABUNDANT LIFE CHRISTIAN CENTER LIMITED (w.e.f. 28.06.1994) Abundant Life Christian School ABUNDANT LIFE CHRISTIAN CHURCH ()基督教豐盛生命堂 (w.e.f. 20.05.1990) ABUNDANT LIFE CHRISTIAN MINISTRIES INTERNATIONAL LIMITED (w.e.f. 09.07.1999) ACADEMY KINDERGARTEN (TIN SHUI WAI) 翰林幼稚園() 天水圍 有限公司 LIMITED (w.e.f. 20.11.2007) Academy Kindergarten (Tin Shui Wai) ACADEMY OF CHINESE STUDIES LIMITED, THE 中國文化研究院有限公司 (w.e.f. 04.08.2000) ACADEMY OF CHRIST LIMITED 基督學房有限公司 (w.e.f. 26.08.2002) ACCA CHARITABLE FOUNDATION LIMITED (w.e.f. 18.09.1997) ACCESS HK (w.e.f. 30.06.2002) ACCLAIM COMPANY LIMITED 迎欣有限公司 (w.e.f. 20.09.1983) ACT CHINA LIMITED (w.e.f. 31.08.2004) God TV ACTION ASIA FOUNDATION LIMITED (w.e.f. 29.06.1998) ACTION CARE INTERNATIONAL LIMITED 關愛動員() 國際 有限公司 (w.e.f. 01.12.2008) - 7 - ACTION FOR REACH OUT 青鳥 (w.e.f. 28.05.1996) ACTION FOR VISION EYE FOUNDATION LIMITED 光明行動護眼基金有限公司 (w.e.f. 29.10.1999) ACTION ON SMOKING OR HEALTH LIMITED 無煙健康行動協會有限公司 (w.e.f. 30.09.1992) ACTION OUTREACH HONG KONG LIMITED (w.e.f. 24.06.2005) ACTIONLOVE (CHINA) LIMITED 愛心行動協會() 中國 有限公司 (w.e.f. 29.08.1997) ACTIVIST ASSOCIATION LIMITED 力行社有限公司 (w.e.f. 10.12.2007) ACTS 求祈劇社 (w.e.f. 18.01.1998) ADHD FOUNDATION LIMITED 專注力促進會有限公司 (w.e.f. 22.05.2006) ADM CAPITAL FOUNDATION LIMITED, THE (w.e.f. 17.03.2006) ADPL SOCIAL SERVICE CENTRE LIMITED 民協社會服務中心有限公司 (w.e.f. 12.08.2002) ADRA LIMITED 安澤國際救援協會有限公司 (w.e.f. 16.01.1996) ADVANCEMENT ACADEMY LIMITED 晞望成長坊有限公司 (w.e.f. 21.07.2008) ADVENTURE - SHIP LIMITED (w.e.f. 24.11.1977) ADVENTURE COUNSELLING ASSOCIATION 歷奇輔導協會 (w.e.f. 04.11.2003) - 8 - AEON EDUCATION AND ENVIRONMENT FUND LIMITED (w.e.f. 18.02.1998) AFFINITY SERVICES (w.e.f. 06.05.2008) AFH CHARITABLE FOUNDATION LIMITED 亞洲金融慈善基金有限公司 (w.e.f. 12.01.2010) AFRICA INLAND MISSION INTERNATIONAL HONG 非洲內地會香港區委會 KONG COMMITTEE (w.e.f. 12.12.1984) AFRICAN VIOLET ASSOCIATION OF HONG KONG 香港非洲紫羅蘭協會有限公司 LIMITED (w.e.f. 23.11.2008) AFS INTERCULTURAL EXCHANGES LIMITED 國際文化交流有限公司 (w.e.f. 12.01.1993) AFTERSCHOOL FOUNDATION LIMITED (w.e.f. 09.12.2009) AGAINST CHILD ABUSE LIMITED 防止虐待兒童會有限公司 (w.e.f. 29.08.1980) AGAINST ELDERLY ABUSE OF HONG KONG, THE 香港防止虐待長者協會 (w.e.f. 30.07.2005) AGAPE FOUNDATION LIMITED 愛福基金會有限公司 (w.e.f. 15.01.1997) AGAPE INTERNATIONAL MINISTRY HONG KONG 愛修園國際宣教訓練中心香港有限 LIMITED 公司 (w.e.f. 14.06.2004) AGAPE LOVE DEAF INTERNATIONAL LIMITED 愛加倍國際愛聾協會有限公司 (w.e.f. 02.01.2009) AGAPE SOCIETY LIMITED 友愛之家協會有限公司 (w.e.f. 23.04.2007) - 9 - AGENCY FOR VOLUNTEER SERVICE 義務工作發展局 (w.e.f. 07.01.1977) AGLOW INTERNATIONAL HONG KONG LIMITED (w.e.f. 27.01.1998) AGNES EDUCATION INSTITUTE COMPANY 雅麗斯教育機構有限公司 LIMITED (w.e.f. 25.08.1999) Agnes English Kindergarten 雅麗斯英文幼稚園 Agnes Kindergarten (Grandeur Terrace) 雅麗斯俊宏軒幼稚園 Agnes Nursery 雅麗斯幼兒園 Agnes Nursery (Grandeur Terrace) 雅麗斯俊宏軒幼兒園 Talent Kindergarten 天樂幼稚園 Talent Nursery 天樂幼兒園 AIA CHARITY & EDUCATION TRUST FUND AIA國際會計師公會慈善及教育基 金 (w.e.f. 16.11.2004) AIA FOUNDATION 友邦慈善基金 (w.e.f. 04.04.1995) AICHINA LIMITED 愛中國有限公司 (w.e.f. 13.11.1996) AID TO MOTHER'S ARTS FOUNDATION LIMITED 母親的藝術基金會有限公司 (w.e.f. 10.08.2007) AIDE ET ACTION EDUCATION FOUNDATION 愛達迅教育基金會有限公司 LIMITED (w.e.f. 27.05.2008) AIDS CONCERN FOUNDATION LIMITED 關懷愛滋基金有限公司 (w.e.f. 29.10.1991) AIR ASSOCIATION LIMITED, THE (w.e.f. 26.04.2005) - 10 - AIR MONITOR LIMITED 空氣監察有限公司 (w.e.f. 09.12.2005) AISHK - PARENT ASSOCIATION (w.e.f. 03.08.1999) ALBERT WU CHARITABLE TRUST (w.e.f. 12.07.1994) ALBERT YEUNG SAU SHING CHARITY 楊受成慈善基金 FOUNDATION (w.e.f. 19.03.2009) ALBERT YOUNG FOUNDATION LIMITED 楊秉正基金有限公司 (w.e.f. 17.09.1991) ALENA FOUNDATION LIMITED 愛蓮基金有限公司 (w.e.f. 17.03.2008) ALICE HO MIU LING NETHERSOLE CHARITY 雅麗氏何妙齡那打素慈善基金會 FOUNDATION (w.e.f. 07.10.1949) ALICE HO MIU LING NETHERSOLE SOCIAL 雅麗氏何妙齡那打素社福有限公司 SERVICE LIMITED (w.e.f. 31.10.2007) ALICE LAN AND VERA SHEN EDUCATION FUND 藍如溪盛成皿教育基金有限公司 LIMITED (w.e.f.
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