Document background
A Donation Invoice is an essential document in Hong Kong's charitable giving landscape, used whenever an organization receives a charitable contribution. This document type is particularly important for compliance with Hong Kong's Inland Revenue Ordinance (Cap. 112), especially Section 88 regarding tax-deductible donations. The invoice serves multiple purposes: it provides donors with official documentation for tax deduction claims, helps organizations maintain accurate donation records, and ensures transparency in charitable transactions. It must include specific information such as the organization's charitable status, donor details, donation amount or description, and date of receipt. Organizations typically issue this document immediately upon receiving a donation, and it forms part of both the donor's and organization's official records.
