财政部国家税务总局关于公益救济性捐赠税前扣除政策及相关管理问题的通知一、申请捐赠税前扣除资格的非营利的公益性社会团体和基金会,必须具备以下条件:(一)致力于服务全社会大众,并不以营利为目的;(二)具有公益法人资格,其财产的管理和使用符合各法律、行政 Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction Policy of Public Relief Donations and Relevant Management Issues I. Non-profit public welfare social organizations and foundations that apply for donations before tax deduction shall meet the following conditions: (1) Serve the whole society and not for profit; (2) have the status of a public welfare corporation and the management and use of its property comply with various laws and administrative