【政策】关于上海市2024年度—2026年度（第五批）和2025年度—2027年度（第三批）公益性社会组织捐赠税前扣除资格名单的公告

Core Viewpoint - The announcement from the Shanghai Municipal Finance Bureau, the State Taxation Administration of Shanghai, and the Shanghai Civil Affairs Bureau details the list of public welfare organizations eligible for tax deductions on donations for the years 2024-2026 and 2025-2027 [3]. Group 1: Announcement Details - The announcement is based on the Corporate Income Tax Law and the Individual Income Tax Law, along with relevant regulations regarding tax deductions for public welfare donations [3]. - The list includes organizations that meet the criteria for tax deductions, which is part of the government's effort to encourage charitable contributions [3]. Group 2: Eligible Organizations - The list features various public welfare organizations, including: - Shanghai Taixin Public Welfare Foundation (2024-2026) [4] - Shanghai Shuguang Traditional Chinese Medicine Research and Development Foundation (2024-2026) [4] - Shanghai Yangpu District Jiangpu Community Public Welfare Foundation (2024-2026) [4] - Shanghai Dongfang Hope Public Welfare Foundation (2025-2027) [4] - Shanghai Children's Care Development Center (2025-2027) [4] - A total of 48 organizations are listed, with varying effective years for their tax deduction eligibility [4].