The Nihon Ki-in plans succession development of the art of go and shogi that is traditional culture and spread of our country promotion to the inside and outside and performs healthy upbringing of Go players and, for the purpose of contributing to improvement of culture through Go, performs Go Go for Children such as Pro Tournaments business, offer of Go game of go environment, Go instruction, holding of Go Tournaments, offer of Go relations information.
Our foundation received authorization of Cabinet Office, and they shifted from conventional foundation to "public interest incorporated foundation" on April 1, 2011.
Go Go for Children is served by income and donation with each business, but, with having shifted to public interest incorporated foundation, as for the contribution to our foundation, preferential treatment in the taxation system is received.
Tax credit was enabled! Specifically, please see the following
Kind of contribution
(1) Contribution that identified the purpose for which money is spent
We have designation for individual utilities including Pro Tournaments business and the support to Go Tournaments about the purpose for which money is spent of contribution.
There are examples such as Go national team support donation yagakkou Go spread funds.
(2) General contribution
It is contribution without designation of the purpose for which money is spent for individual utilities.
- (note), in the case of general contribution, allot 50% of contribution to administrative expense.
Donations, please refer to handling official regulations (PDF) for the handling of donation.
You have you understand the above-mentioned purpose, and please cooperate about contribution.
Taxation system kind treatment of donor to public interest incorporated foundation
(1) In the case of individual
There are two ways of deductions from income and tax credit and can choose either advantageous.
(i) Subtraction of income tax
When individual performs contribution more than 2,000 yen for our foundation, (contribution amount of money -2000 yen) is subtracted from income. In addition, we include donation for other specific public interest increase corporations in contribution amount of money, and, as for the contribution amount of money targeted for subtraction, 40% considerable sum of gross income amount of money of donor is done with limit.
Note ： Final income tax return of donor is necessary, and "donation certificate" which The Nihon Ki-in issued on report is necessary.
[income amount of money - income deduction] X tax rate = amount of a tax
※ High income earner who is high in income tax rate has a bigger tax reduction effect to take tax rate after having performed deductions from income.
(ii) Tax credit
When individual performs contribution more than 2,000 yen for our foundation, we subtract deduction that calculated contribution amount of money in the basics from the amount of a tax regardless of tax rate directly.
40% of foreheads which subtracted 2,000 yen from donation targeted for tax credit become sum targeted for subtraction. Sum to be equivalent to 40% when the donation expense is beyond 40% of gross income amounts of money becomes donation targeted for tax credit.
[donation -2000 yen targeted for tax credit] sum (subtract from the income amount of a tax) that is targeted for *40% = subtraction
※It is told small contribution to have a big tax reduction effect. As for the sum targeted for subtraction, 25% of income amount of a tax are limits.
※※You attach copying of contribution certificate (receipt) which you send from The Nihon Ki-in when you were contributed and certificate concerned with tax credit, and please do final income tax return in taxation office.
(2) In the case of corporation
Separately from the loss of money inclusion ceiling of general donation, either following few amounts of money are counted in loss of money.
1. Net total of donation for specific public interest increase corporation
2. The special loss of money inclusion ceiling
|[sum Xs such as capital||The number of the moon of the current term||X||3.75||Amount of money X of + income||6.25||] X||1|
- Note ： We include amount of money that was not counted in loss of money in donations for specific public interest increase corporation in sum of general donation.
The Nihon Ki-in general affairs human resource department
Telephone 03-3288-8601 (weekdays from 9:30 to 17:30)