【政策】关于上海市2026年度—2028年度（第二批）公益性社会组织捐赠税前扣除资格名单的公告公告2025年第5号

Core Viewpoint - The announcement details the list of public welfare organizations in Shanghai that qualify for tax deductions on donations for the years 2026 to 2028, as per relevant laws and regulations [3]. Group 1: Announcement Details - The announcement is issued by the Shanghai Municipal Finance Bureau, the State Taxation Administration Shanghai Taxation Bureau, and the Shanghai Civil Affairs Bureau [2]. - It is based on the Corporate Income Tax Law and the Individual Income Tax Law, along with the announcement regarding tax deductions for public welfare donations [3]. Group 2: List of Qualified Organizations - The attachment includes a list of public welfare organizations that qualify for tax deductions, covering various sectors and initiatives [4]. - Each organization is identified by a unique social credit code and is valid for the years 2026 to 2028 [4].