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Enterprises must meet certain conditions if they want to be tax exempt. So what conditions must a non-profit organization meet if it wants to be tax exempt? Below, the editor of the website will answer your questions. I hope it will be helpful to you. Nine conditions must be met at the same time according to Caishui [2014] No. 13. Non-profit organizations must meet nine conditions at the same time to obtain tax exemption qualifications: 1. Institutions, social groups, foundations, private institutions established or registered in accordance with relevant national laws and regulations Non-enterprise units, religious activity venues and other organizations recognized by the Ministry of Finance and the State Administration of Taxation; 2. Engage in public welfare or non-profit activities; 3. Except for reasonable expenses related to the organization, all income obtained Used for public welfare or non-profit undertakings as stipulated in the registration and articles of association; 4. The property and its fruits are not used for distribution, but do not include reasonable wages and salaries; 5. After the organization is canceled in accordance with the registration and approval or the articles of association; The remaining property is used for public welfare or non-profit purposes, or is donated by the registration and management authority to an organization with the same nature and purpose as the organization, and announced to the public; 6. The investor does not retain or enjoy any property invested in the organization Rights, the investors mentioned in this paragraph refer to legal persons, natural persons and other organizations other than people's governments at all levels and their departments; 7. Staff salary and welfare expenses are controlled within the prescribed proportions, and the property of the organization is not distributed in any form, among which : The average salary level of staff shall not exceed twice the per capita salary level in the place of tax registration in the previous year, and staff welfare shall be implemented in accordance with relevant national regulations; 8. Except for newly established or registered public institutions, social groups, foundations and private non-profit organizations in the same year In addition to enterprise units, the inspection conclusion of the year before application by public institutions, social groups, foundations and private non-enterprise units is "qualified"; 9. The taxable income obtained and related costs, expenses and losses should be compared with the tax-free income and The relevant costs, expenses and losses are calculated separately. Caishui [2014] No. 13 also repealed the document "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Management of Tax-Free Qualification Recognition of Non-Profit Organizations" (Caishui [2009] No. 123), and canceled the requirements for the activities of non-profit organizations in the tax-free qualification qualifications. Scope limitations. This "Notice" has expanded the scope of non-profit organizations that can obtain tax-exempt status to a certain extent, allowing some organizations that are mainly dedicated to carrying out public charity projects abroad to also enjoy preferential tax treatment. Relevant regulations - Caishui [2009] No. 122 Notice of the Ministry of Finance and the State Administration of Taxation on the issue of corporate income tax exemption income of non-profit organizations. If you meet the conditions, you must apply for Caishui [2014] No. 13 in accordance with the regulations, and obtain approval from the provincial level (including provincial level) or above Non-profit organizations approved to be established or registered by the registration management authority and that meet the prescribed conditions shall apply for tax exemption qualifications to the provincial tax authorities where they are located and provide relevant materials specified in this Notice; Non-profit organizations approved to be established or registered by the county-level registration management authority and that meet the prescribed conditions shall submit applications for tax exemption qualifications to the tax authorities at the city (prefecture) level or county level where they are located, and provide relevant materials specified in this "Notice" . In accordance with the above-mentioned management authority, the finance and taxation departments shall jointly review and confirm the qualifications of non-profit organizations to enjoy tax exemptions, and make announcements on a regular basis. At the same time, non-profit organizations need to submit materials to apply for tax exemption qualifications including: application report, articles of association of public institutions, social groups, foundations, private non-enterprise units or management systems of religious venues, copies of tax registration certificates, non-profit A copy of the organization's registration certificate, the source and use of funds, details of public welfare activities and non-profit activities in the year before application, financial statements and audit reports for the fiscal year before application certified by a qualified intermediary agency, and a business registration certificate issued by the registration management authority The annual inspection conclusions of units, social groups, foundations, and private non-enterprise units in the year before application and other materials required by the finance and taxation departments. Pay attention to the “validity period” of tax-free preferential qualifications. The Notice clarifies that the validity period of tax-free preferential qualifications for non-profit organizations is five years. Non-profit organizations should submit a reexamination application within three months before the expiration of the period. If they do not submit a reexamination application or fail the reexamination, their qualifications to enjoy tax exemptions will automatically expire upon expiration. Reexamination of the tax exemption qualifications of non-profit organizations shall be handled in accordance with the provisions of the initial application for tax exemption preferential qualifications. Non-profit organizations must comply with the "Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Tax Collection and Administration Law") and the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Implementing Rules") ) and other relevant regulations, handle tax registration and file tax returns on schedule. Non-profit organizations that have obtained tax exemption qualifications shall go through tax exemption procedures with the competent tax authorities in accordance with regulations. If the tax exemption conditions change, they must report to the competent tax authorities within fifteen days from the date of change; if they no longer meet the tax exemption conditions, they shall comply with the law. Tax obligations; if payment is not made in accordance with the law, the competent tax authorities shall recover the payment. When a non-profit organization that has obtained tax-exempt status is deregistered and the remaining property is disposed of in violation of the provisions of Article 1, Item 5 of the Notice, the competent tax authorities shall recover the corporate income tax payable.

Tax exemption qualifications require certification by the three departments. The competent tax authorities will review the tax returns and relevant materials submitted by non-profit organizations. Income that meets the tax exemption conditions of the Enterprise Income Tax Law, its Implementation Regulations and relevant regulations for the current year will be exempted from corporate taxation. Income tax: Income that does not meet the conditions for tax exemption in the current year will be levied corporate income tax according to regulations. In the process of implementing preferential tax policies, the competent tax authorities discover that a non-profit organization no longer meets the tax exemption conditions stipulated in the "Notice", they should promptly report to the finance and taxation departments that approved the tax exemption qualification of the non-profit organization for review. The finance and taxation departments that approve the tax-free qualifications of non-profit organizations shall review the tax-free preferential qualifications of non-profit organizations in accordance with the management authority stipulated in the "Notice". If they fail to pass the review, their qualifications for enjoying tax-free preferential treatment will be cancelled. Taxpayers need to be reminded that an enterprise can only qualify as a non-profit organization for tax exemption if it has passed the certification of the three departments of finance, national taxation and local taxation. Local finance, national taxation, and local taxation departments need to jointly implement preferential tax exemption policies for non-profit organizations. For non-profit organizations approved to be established or registered by the registration and management authorities at the municipal and district (county-level city) levels in Guangzhou, their applications for tax exemption qualifications will be accepted by the tax authorities in charge of corporate income tax at the district (county-level city). The financial departments at the municipal and district (county-level city) levels, together with the national and local tax departments at the same level, form a non-profit organization tax exemption qualification determination working group to jointly determine. The Tax-Exempt Qualification Determination Working Group certifies non-profit organizations once a year. There are provisions for canceling tax exemption qualifications. Caishui [2014] No. 13 also clarified that if any of the recognized non-profit organizations enjoying tax exemption preferential policies have any of the following circumstances, their qualifications should be cancelled: public institutions, social groups, foundations and private organizations Non-enterprise units fail to participate in annual inspections overdue or the annual inspection results are "unqualified"; provide false information during the application process; evade tax payment or help others to evade tax payment; engage in related transactions or non-related transactions and service activities, transferring, concealing, or distributing the organization's property in disguised form; being punished by the tax authorities for violating the "Tax Collection and Administration Law" and its "Implementation Rules"; being punished by the registration and management authorities. For non-profit organizations that have been disqualified from tax exemption because public institutions, social groups, foundations and private non-enterprise units have failed to participate in the annual inspection overdue or the annual inspection conclusion is "unqualified", the finance and taxation departments will no longer accept the application within one year. Application for recognition of an organization; for a non-profit organization that has been disqualified from tax exemption due to circumstances other than the above provisions, the finance and taxation departments will no longer accept the organization’s application for recognition within five years. The above is the relevant knowledge compiled by the editor for everyone. I believe that everyone has a general understanding through the above knowledge. If you still encounter any more complex legal issues, you are welcome to log in to the website for online lawyer consultation.