1. The core advantages of Hong Kong S88 recognized charity application
Institutional tax-exempt status
Profits tax exemption (subject to strict conditions)，Significantly reduce operating costs，Align more resources to charitable purposes。
Donation tax deduction certificate
The donor makes a pure monetary donation of not less than HK$100 to your organization，You can apply for salary tax with receipts、Deductions from profits tax or personal assessment，Significantly increase the appeal of fundraising。
Other tax exemptions
第88条确认主要涉及符合条件的税务地位；Business registration、印花税及其他税务或政府收费是否获豁免或减免，须按机构法律形式、交易和当期法例分别核对，不能从第88条确认自动推导。
Enhance credibility
税务局提供第88条慈善机构及慈善信托的官方查询和名单，可供捐款人及公众核对。列名有助于事实核验，但不应承诺必然提升募款、资助或合作结果。
2. Hong Kong S88 Charitable purpose categories applied by recognized charitable organizations
| category | Description and examples | geographical restrictions |
|---|---|---|
| 1. Poverty relief | Providing food to the financially disadvantaged、residence、Basic necessities such as medical care。 | Unlimited |
| 2. promote education | set up school、scholarships available、Funding research、Knowledge and skills training。 | Unlimited |
| 3. promote religion | Build churches and temples、Support religious activities，Must be of public nature。 | Unlimited |
| 4. Other charitable purposes that benefit Hong Kong society | Help the sick、protect the environment、Promote health、Prevent animal cruelty, etc.。 | Must be beneficial to Hong Kong society |
3. Comparison of legal structures for applications by Hong Kong S88 recognized charities
| legal structure | regulatory instruments | Check the key points |
|---|---|---|
| company limited by guarantee | Articles of Association | 成员责任以担保额为限，并须同时遵守公司法、申报和管治要求；税务局没有把它列为所有申请的统一“首选”。 |
| Societies | emblem | 须按《社团条例》及实际组织安排确认成员责任、资产持有和管治。 |
| trust | trust deed | 受托人的权力、责任、资产运用和慈善宗旨按信托契约及适用法律确认。 |
4. Application process for Hong Kong S88 recognized charity application
Step 1：Examine the purpose - pass the "four major charitable purposes" test
Your organization must be established solely for statutory charitable purposes。Cannot have any non-charitable purpose。Need to meet poverty relief、promote education、To promote religion or other charitable purposes that are beneficial to Hong Kong society。
Step 2：选择与活动及管治相配的法律架构
The institution must be established by written regulatory instruments。Companies limited by guarantee are widely used by charities because of their clearer governance and liability structures.，But the community、Trusts and other qualifying structures must also be assessed on a case-by-case basis。
Step 3：起草与实际活动一致的规管文书
Regulatory instruments should clearly state the charitable purpose、Purpose of funds and income、Member Benefits and Compensation Limitations、conflict of interest、Governance and post-dissolution asset arrangements，and consistent with the actual activities of the organization。
Step 4：Prepare a complete application package
Prepare establishment documents according to the current forms and checklists of the Inland Revenue Department、regulatory instruments、Governing Organization Information、Records of activities carried out or plans for future activities、Financial information and funding source description。Omissions or inconsistencies often trigger inquiries or fill-ins。
Step 5：Submit application to tax office
Submit the application according to the current submission method announced by the tax bureau。The tax bureau will review the case on a case-by-case basis，and may for the purpose、Activity、finance、Inquiries raised by governance or regulatory instruments；General service targets should not be understood as individual case approval commitments。
Step 6：Be patient and wait for approvals and respond to inquiries
Respond to inquiries and supplementary information as required by the tax bureau。Processing time depends on organizational structure、Activity、Document completeness and query rounds；After being recognized, you must continue to meet charity and tax conditions。
5. List of documents required for application by Hong Kong S88 recognized charity organization
Main Form C.D.22 - Application for Confirmation of Tax Exemption Status Conferred by Section 88 of the Inland Revenue Ordinance
Attachment C.D.22A – Attachment to Application Form
Copy of company registration certificate (issued by Companies Registry)
Articles of Association (M&A) Official text (version approved by the Registrar of Companies)
按C.D.22、C.D.22A及申请人须知提供管治组织成员、授权代表和实际控制安排等资料；Proof of identity、地址及其他个人资料以现行表格和税务局个案要求为准。
按现行申请表提供已开展活动、未来活动计划、收支预算、Source of funds、账目及佐证文件；所需期间和详细程度以机构成立时间及税务局查询为准。
Detailed statement of the purpose of the organization
6. The absolute red line for applications by Hong Kong S88 recognized charitable organizations
political purpose：政治目的本身一般不被视为慈善用途；涉及公共政策或倡议的活动须结合机构明文宗旨、公共利益和实际活动按税务局指南个案判断，不能用一句话预判结果。
违法活动：机构必须遵守香港法律，并确保资金及活动用于获认可的慈善宗旨。违法或与慈善宗旨不符的事实可能影响申请或持续资格，后果由主管机关按事实和法例处理。
Pure commercial profit-making：The articles of incorporation include a request to the founders、Terms for distribution of profits to members，Never feasible。
For specific private groups：If you are only an employee of a company、A family member provides benefits，Not in the public interest。
Missing or illegal dissolution clauses：The remaining assets after dissolution must be donated to a charity with similar purposes and approved by section 88，Insufficient general expressions。
7. Frequently Asked Questions about Hong Kong S88 Recognized Charity Application
规管文书通常应禁止管治成员从机构取得利益，但税务局示例条款容许在严格限制、利益冲突程序和合理性要求下处理部分报酬或服务安排。能否支付、由谁批准及所需记录须按法律形式、regulatory instruments、税务局指南和具体事实确认，不能概括为“绝对禁止”或固定三项条件。
Strictly implement the "declaration of conflicts of interest" clause in the charter。If the organization wants to lease a director’s property or purchase his company’s services，The director must fully disclose his or her interests to the board，Not allowed to participate in related discussions and voting，shall not be counted towards the quorum of the meeting。All transactions must be in the best interests of the institution，and have written records，Otherwise, you will face the risk of revocation of qualifications。
Can't。S88 license is tax status，Not equivalent to a public fundraising license。Charitable fundraisers or flag sales in public places，You must apply separately for the relevant license from the Social Welfare Department or the Home Affairs Department。
Never believe verbal claims。You should directly check the "List of Charitable Institutions and Charitable Trusts Exempted from Taxation under Section 88 of the Inland Revenue Ordinance" PDF document published on the official website of the Inland Revenue Department，This is the only official verification channel。
税务局现行页面说明：如递交时资料足够且无需进一步查询，会尽量在4个月内回复；这不是批准保证。实际时间仍取决于架构、regulatory instruments、Activity、财务资料和查询轮次。
第88条资格须持续符合。机构应保存账目、活动和管治记录，并按税务局要求提供资料；regulatory instruments、宗旨、Activity、address、管治或资金运用出现重大变化时，应及时核对申报或重新确认要求。本页不把“所有变更一律一个月”写成统一法定时限。
no。Only business profits directly carried out for charitable purposes are exempt from profits tax，and must meet the conditions：All profits go to charity、Not consumed in large quantities outside Hong Kong、The business is carried out to achieve charitable purposes。Profits generated from business activities unrelated to the purpose (such as investment property rentals) are still subject to tax。
Can。Newly established organizations are usually required to submit specific activity plans、Budget、Funding sources and governance arrangements，Let the tax bureau determine whether it is truly established and operated for charitable purposes。Whether activities should be carried out first must be decided on a case-by-case basis and legal advice，There is no uniform requirement that several events must be held first。
The most common one is that the articles of association do not contain mandatory provisions (such as irregular dissolution provisions)、The purpose does not meet the four major charitable purposes、File missing、Activity plan lacks substantial content，Or the institution is suspected of political purposes or profit distribution and other absolute red lines。
Hong Kong Huitong provides full-process application support for non-profit organizations，Including organizational structure planning、Drafting and revision of charter、Application document preparation and submission、Respond to Inland Revenue Department inquiries，and ongoing compliance consulting after accreditation。The application results and processing time are determined by the Hong Kong Inland Revenue Department on a case-by-case basis.。
Section 88 itself does not set out uniform professional qualifications for directors for all charities。Qualifications of Directors or Governance Officers、Liability and limitations depend on the legal form of the organization、Regulatory Instruments and Applicable Laws；When applying, you must also let the tax bureau understand the actual governance arrangements。
Can。company limited by guarantee、Different structures such as societies and trusts may apply，However, their establishment must be satisfied respectively、Governance and charitable purpose requirements。Member or trustee responsibilities should be compared、declare、audit、Asset holding and ongoing governance before selection。
8. 第88条免税地位确认文件示例
9. Official verification points：S88 is a tax exemption qualification，Not a general business license
Section 88 of the Inland Revenue Ordinance relates to the qualifications for profits tax exemption of charities or charitable trusts；Whether an organization qualifies is determined by the tax bureau in accordance with its charter.、actual activities、Factual review of fund utilization and public interests，You cannot judge based on the company name or registration form alone。
Being recognized does not mean that all income is automatically tax-free。Business activities unrelated to charitable purposes、Purpose of funds or arrangement of assets，It still needs to be analyzed item by item according to the rules of the tax bureau.，and keep accounts、Activity and related transaction records。
Before applying, you should refer to the current application form and official instructions of the tax bureau.，Confirm the charitable purpose of the charter、Asset transfer and dissolution arrangements、Are governance and conflict of interest provisions consistent?；The fixed approval time limit mentioned in online articles should not be regarded as a case-by-case commitment。
public fundraising、flag sale、Street fundraising or other regulated fundraising activities，You may also need to apply for permission from the relevant government department；Article 88 tax qualifications are not a substitute for permission for these activities。
10. Relevant regulations、Regulatory information and further reading
| official information | Verification purpose |
|---|---|
| 税务局：第88条申请、表格及潜在利得税责任 | 法律性质、Application procedure、条件式4个月回复目标及业务利润规则 |
| 属公共性质的慈善机构及慈善信托税务指南 | 慈善用途、公共利益、regulatory instruments、管治与持续义务 |
| 第88条慈善机构及慈善信托查询 | 核对当前名称及免税地位 |
| 税务局第88条名单PDF | 官方名单下载 |
