According to the query method, the donation of 6.5438+0 million can be directly tax-free. The tax department needs a receipt or payee's certificate when deducting tax. However, it should be noted that if the donation of 1 10,000 yuan does not exceed 12% of the total annual profit, it can be deducted completely; If it does not reach 12%, it will be deducted according to the total annual profit.

Legal basis: Notice on relevant policies for tax carry-over deduction of corporate income tax on charitable donation expenses: The amount of charitable donation expenses incurred in the current year and carried over from previous years that can be deducted before tax in the current year cannot exceed 65,438+02% of the total annual profit of the enterprise. The public welfare donation expenses incurred by the enterprise, which were not deducted before tax in the current year, are allowed to be deducted in future years, but the carry-over period is counted from the time of donation.