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“CU Chorus Association Limited” (w.e.f. 30.01.2012) is incorporated in Hong Kong under the Companies Ordinance and is registered as a charitable institution under Section 88 of Inland Revenue Ordinance. 

「中大合唱協會有限公司」(w.e.f. 30.01.2012)為根據香港《稅務條例》第88條獲豁免繳稅的慈善機構。

Individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 35% of the assessable income or profits, as the case may be, in the basis period of a year of assessment. Such aggregate must not be less than $100. (Sections 16D and 26C of the Inland Revenue Ordinance)

應課薪俸稅、個人入息課稅或利得稅的個人或業務捐款人,可將在課稅年度的評稅基期所作出認可慈善捐款申請扣除,總額最高可達應評稅入息或利潤(視屬何種情況而定)的35%,但捐款總額不得少於 100 元。(《稅務條例》第 16D 及 26C 條)

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