Article 80 (Scope of Donations Determined in Consideration of Public Interest)

"Donations prescribed by Presidential Decree" under Article 34(3)1 of the Act refers to any of the following. 1. Those in each subparagraph of Article 39(1) of the Enforcement Decree of the Corporate Tax Act. 2. Membership fees falling under any of the following subparagraphs: a. Membership fees paid by a member (hereinafter referred to as "member" in this Article) who has joined a unit labor union or its subordinate organization prescribed by the rules of the unit labor union (hereinafter referred to as "unit labor union, etc." in this Article), established in accordance with the "Trade Union and Labor Relations Adjustment Act", the "Act on the Establishment and Operation of Teacher's Trade Unions, etc.", or the "Act on the Establishment and Operation of Public Officials' Trade Unions, etc.", and meeting all of the following requirements: 1) The settlement results of the fiscal year of the unit labor union, etc. (hereinafter referred to as "settlement results of the unit labor union, etc." in this item) for the relevant taxation period have been published in accordance with Articles 11-9(2) to (5) of the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act or Article 2 of the Addendum to Presidential Decree No. 33758, an amendment to the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act (if a member retires before the settlement results of the unit labor union, etc. are published for the relevant taxation period, it shall be deemed that the settlement results of the unit labor union, etc. were published for the preceding taxation period). In this case, if the number of members of the unit labor union, etc. at the end of the preceding taxation period is less than 1,000, it shall be deemed to meet the requirements of the first sentence. 2) If there is a labor union that is an affiliated organization or another unit labor union, etc., that has received a certain amount from the membership fees of the unit labor union, etc. in accordance with the rules of the labor union, using the membership fees of the unit labor union, etc. as its financial resources, the settlement results of the fiscal year of such affiliated labor union and other unit labor union, etc. (hereinafter referred to as "settlement results of the affiliated organization, etc." in this item) for the relevant taxation period shall also have been published in accordance with Articles 11-9(2) to (5) of the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act or Article 2 of the Addendum to Presidential Decree No. 33758, an amendment to the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act (if a member retires before the settlement results of the affiliated organization, etc. are published for the relevant taxation period, it shall be deemed that the settlement results of the affiliated organization, etc. were published for the preceding taxation period). In this case, if the number of members of the other unit labor union, etc. that received such amount at the end of the preceding taxation period is less than 1,000, it shall be deemed to meet the requirements of the first sentence. b. Membership fees paid by a person who has joined a teachers' organization under Article 15 of the Basic Education Act. c. Membership fees paid by a person who has joined a public officials' workplace council established in accordance with the "Act on the Establishment and Operation of Public Officials' Workplace Councils". d. Deleted <2023.9.26> 3. Amounts entrusted to a trust established by a resident, under the condition that the trust property of the settlor shall be donated to a public interest corporation, etc. under Article 16(1) of the Inheritance and Gift Tax Act upon the death of the settlor or the expiration of the agreed trust contract period, and which meets all of the following requirements: a. The trust must be established by a resident under the condition that the trust property shall be donated to a public interest corporation, etc. under Article 16(1) of the Inheritance and Gift Tax Act, upon the death of the settlor or the expiration of the agreed trust contract period before the death of the settlor. b. The terms and conditions must clearly state that the contract cannot be terminated or that a part of the principal cannot be returned after the trust is established. c. The settlor and their relatives (hereinafter referred to as "settlor, etc." in this item) within the meaning of Article 1-2(1) of the Enforcement Decree of the Framework Act on National Taxes shall not have the following relationship with the public interest corporation, etc. under subparagraph a (limited to cases where the settlor, etc. owns 20 percent or more of the total issued shares or total capital contributions of such public interest corporation, etc. or has made contributions): 1) Relationship where one of the settlors, etc. is the founder of the public interest corporation, etc. 2) Relationship where the settlors, etc. constitute the majority of the directors of the public interest corporation, etc. d. The trust must be made in cash. 4. Deleted <2010.2.18> 5. Donations made to an organization designated by the Minister of Finance and Economy upon recommendation of the Minister of Security and Public Administration, which is registered under the "Act on Support for Non-profit Private Organizations" and meets all of the following requirements (hereinafter referred to as "public interest organization" in this Article). However, donations made to a public interest organization shall only include donations made from January 1 of the taxation period to which the designation date belongs, for a period of three years (or six years from January 1 of the taxation period to which the re-designation date belongs, if re-designated within two years after the designated period ends). a. The articles of incorporation must include a provision that any residual assets upon dissolution shall be returned to the State, local governments, or non-profit organizations with similar purposes. b. The proportion of personal membership fees and donations in the revenue shall exceed the ratio prescribed by the Minister of Economy and Finance. In this case, the following revenues shall be excluded from the calculation of the proportion: 1) Subsidies received from the State or local governments. 2) Amounts received as support from a public interest corporation, etc. under Article 16(1) of the Inheritance and Gift Tax Act. c. The purpose of the revenue, as stated in the articles of incorporation, shall be for public interest rather than for the benefit of members, such as friendship, and the direct beneficiaries of the business shall be an unspecified number of people. However, if it falls under the proviso of Article 38(8)2 of the Enforcement Decree of the Inheritance and Gift Tax Act, it shall be deemed to meet the requirements. d. Revenue such as membership fees and donations shall be managed in an account in the name of the non-profit private organization for at least one year, retroactively from the end of the taxation period preceding the taxation period for which designation is sought. e. Deleted <2021.2.17> f. The following requirements shall be met regarding the disclosure of the amount of donations collected and their utilization. However, if the matters under Article 50-3(1)2 of the Inheritance and Gift Tax Act are publicly disclosed in accordance with the standard form prescribed by Article 43-5(4) of the Enforcement Decree of the same Act, it shall be deemed that the amount of donations collected and their utilization have been disclosed. 1) An internet homepage must be established as of the date of recommendation by the Minister of Security and Public Administration. 2) The articles of incorporation must include a provision stating that the annual amount of donations collected and their utilization shall be disclosed by April 30 of each year through the internet homepage established under 1) and the internet homepage of the National Tax Service. 3) In the case of re-designation, the annual amount of donations collected and their utilization shall have been disclosed by April 30 of each year on the internet homepage established under 1) and the internet homepage of the National Tax Service. g. No election campaigning for a specific political party or a specific person under Article 58(1) of the "Act on the Election of Public Officials" shall have occurred in the name of the public interest organization or its representative during the taxation period for which designation is sought or the preceding taxation period. 6. Deleted <2010.2.18>

A public interest organization shall submit its settlement report for the relevant taxation period to the Minister of Security and Public Administration within four months from the end of the relevant taxation period. In this case, if the public interest organization fails to submit it within the deadline, the Minister of Security and Public Administration shall request the public interest organization to submit the settlement report in the manner prescribed by the Minister of Economy and Finance. <Amended 2008.2.22, 2008.12.31, 2013.3.23, 2014.11.19, 2017.7.26, 2021.2.17, 2022.2.15, 2024.2.29, 2025.12.30>

A public interest organization shall submit an income statement prescribed by the Minister of Economy and Finance to the head of the competent tax office within four months from the end of the relevant taxation period. In this case, if the public interest organization fails to submit it within the deadline, the head of the competent tax office shall request the public interest organization to submit the income statement in the manner prescribed by the Minister of Economy and Finance. <Newly inserted 2008.2.22, 2008.2.29, 2015.2.3, 2017.2.3, 2021.2.17, 2022.2.15, 2024.2.29, 2025.12.30>

The Minister of Employment and Labor shall, after confirming whether the disclosure of settlement results under Article 1(2)a1) and 2) has been made in accordance with Articles 11-9(2) to (5) of the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act or Article 2 of the Addendum to Presidential Decree No. 33758, an amendment to the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act, take the following measures by December 31 of each year. <Newly inserted 2023.9.26, 2025.12.30> 1. Register the results of the confirmation in the disclosure system prescribed by Article 11-9(1) of the Enforcement Decree of the Trade Union and Labor Relations Adjustment Act so that members and withholding agents can access them. 2. Transmit the results of the confirmation to the Commissioner of the National Tax Service in the manner prescribed by the Minister of Economy and Finance.

Matters necessary for the designation procedure of public interest organizations under Article 1(5), methods for verifying the requirements in each subparagraph of the same subparagraph, submitted documents, and the designation revocation procedure under Article 2 shall be prescribed by the Minister of Economy and Finance. <Newly inserted 2008.2.22, 2008.2.29, 2021.2.17, 2022.2.15, 2023.9.26, 2025.2.28, 2025.12.30>