Tax Benefits

Donations to Nagoya University are eligible for tax benefits.
According to the tax reform in 2018, when individuals donate property such as stocks and land, by procedures Relocation income tax is exempt.
Please contact Nagoya University Development Office (DO Room)

Individual Donors

Income Tax (Income Deductions)

Donations in excess of 2,000 yen per year qualify as income deductions for tax purposes. Income Tax (The maximum amount of donations subject to the deduction is 40% of gross income for the year.)

Note: Under the tax reform enforced in fiscal year 2016, donations to "Educational Support Project" are eligible for a "tax credit" in addition to the "income deduction" described above. The donors may select which benefit to apply when filing their tax return.

Resident tax

For the donors who live in prefectures or municipalities which designate Nagoya University as a “corporation or other entity eligible for a donation tax credit,” their individual inhabitant tax for the following year will be reduced, in addition to the income deduction. Please check the current status of ordinance designation in Aichi Prefecture for information on which local governments are subject to this deduction. Resident tax (The maximum amount of donations subject to the deduction is 30% of gross income for the year.)

* Donations designated by prefectures: 4%;
  donations designated by municipalities: 6%;
  donations designated by both prefectures and municipalities: 10%.

Inheritance Tax

When donation is a bequest, the amount of the donation is exempted from the inheritance tax owed by inheritors.

Corporate Donors

The entire donated amount can be counted as deductible expenses.