XN000022-1973-06-29 — Page 14

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Friday, June 29, 1973

NEW LIST OF CHARITABLE INSTITUTIONS AND TRUSTS PUBLISHED

A revised list of charitable institutions and trusts which

have, as at May 31 this year, been recognised as being exempt from tax,

is published in a supplement to today's gazette.

The new list supersedes all others published previously.

Anyone who makes donations to any of the 2,000-odd charitable

institutions or trusts on the list may claim tax relief, under section

88 of the Inland Revenue Ordinance.

Donations made to charitable institutions or trusts not included

in the list may also qualify for relief if the particular institution

or trust produces evidence to the Commissioner of Inland Revenue that

it moets the requirements of this section of the ordinance.

The usual evidence required is a copy of the written constitution

or trust deed.

Claims for tax relief may be made when completing return forms

required for profit tax, salaries tax or personal assessment, and should

be supported by an official receipt issued by the institution or trust.

Relief vill only be given when the total approved charitable

donations amount to $100 or more in a year.

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