Guideline on the issuance of donation receipts

1. Application process

Individual Donations

The donation receipt will be issued under the name of the donors as registered on the website. Please enter the following information (name, legal date of birth, cell phone number, email) and check the “Request Donation Receipt” box if you wish to receive a donation receipt.
Individual donors who donated through churches/corporations/community fundraising organizations

Please request a donation receipt through the relevant organization. For more information, please contact the organization through which you donated.
Institutional Donors (corporations and organizations)

Receipts can be issued only for donations paid through corporate bank accounts or corporate cards. In addition, donation receipts may be issued for non-monetary physical items donated by corporations.

Cannot be issued

Donation receipts will not be issued for donated items packed inside OCC gift boxes.
Can be issued

Donation receipts can be issued for cash donations accompanying an OCC gift box donation, but ONLY for donations submitted through the Samaritan’s Purse Korea website. This is to protect your personal information as well as to ensure accurate collection of information. If you submitted your accompanying cash donation through a church or organization, please contact the donating organization regarding this matter.

Hometax Automatic Upload

For donors who have provided all the required information, we will automatically upload the donation details through the National Tax Service's year-end settlement simplification service. Please check and confirm that you have received your donation receipt between early and mid-January of the following year.
Issuing individually

If you have entered all relevant information and applied for a donation receipt, but the donation details have not yet been confirmed on Hometax, or if you would like to receive the original hard copy or a PDF file of the donation receipt by e-mail, mail, etc., please contact Samaritan’s Purse Korea.

Regarding the issuance of a donation receipt in the name of another person

Article 75.4.1 of the Corporate Tax Act imposes an additional tax on cases where donation receipts are issued differently from the information provided by the donor. Please refer to the Income Tax Act, the Restriction of Special Taxation Act, and the Act on the Recruitment and Use of Donations. For more information, please contact the National Tax Service.
Total family deductions

Family members with an annual income of less than 1 million won may qualify for a deduction by combining donation receipts issued to various family members. (Your dependents must consent to provide you with the data pertaining to them via the National Tax Service's year-end settlement simplification service.)