1. Objectives and Outlines of the Designated Donation Program    2. Eligibility   
3. Scope and Requirements of Grant-Financed Projects    4. Requirements for Grantees 
5. Ineligibility    6. Screening Procedures and Standards   
7. Application Procedures    8. Deadlines of Draft Application and Application Form
9. Implementation Process
10. Tax Benefits from Utilizing This Program    11. Disclosure of Information   
12. Handling of Personal Information    13. Other Matters   
14. Application Forms    15. Request for Application Forms, Submissions and Inquiries   

The Japan Foundation is a nonprofit organization whose purpose is “to contribute to a better international environment, and to the maintenance and development of harmonious foreign relationships with Japan, through deepening other nations’ understanding of Japan, promoting better mutual understanding among nations, encouraging friendship and goodwill among the peoples of the world, and contributing to the world in culture and other fields through the efficient and comprehensive implementation of international cultural exchange activities.” (Independent Administrative Institution Japan Foundation Law, Article 3)

When Japanese corporations and individuals offer to support an international cultural-exchange project, carried out by domestic or foreign public groups, this program allows the Japan Foundation to receive their monetary and/or in-kind contributions as donations to be allocated for the specific project and then to make a grant to the designated project based on the donated resources.

By utilizing this program, supporting corporations and individuals can enjoy a tax benefit, in the case of donations to the Japan Foundation, because under Japanese tax laws the Foundation is a Designated Public Benefit Organization*, or Tokutei Koh-eki Zohshin Houjin.

*Definition of a Designated Public Benefit Organization

A Designated Public Benefit Organization is an organization that has been recognized as a public corporation or public service corporation that makes a considerable contribution to the promotion of education, science, culture or social welfare, or any other promotion of the public good. Donations to a Designated Public Benefit Organization are subject to tax deductions under standard requirements. Please see 10. Tax Benefit by Utilizing This Program for more information.

Applicants must meet one of the following two conditions:

(1) Individuals, legal entities or other organizations in Japan that intend to support international cultural-exchange projects (3. Scope and Requirements of Grant-Financed Projects must be satisfied) carried out by domestic or foreign Public Benefit Organizations.

(2) Japanese or foreign organizations that are implementing international cultural-exchange projects (3. Scope and Requirements of Grant-Financed Project must be satisfied) and that intend to raise donations from individuals, legal entities or other organizations in Japan that support the project. The requirements listed in 4. Requirements for Grantees must also be satisfied.

• (1)
• Grant-Financed Projects that the Japan Foundation considers eligible for allocations of Designated Grants are as follows:

a. Projects involving the dispatch or invitation of appropriate persons for the purpose of international cultural exchange.

b. The establishment or operation of institutions for Japanese studies overseas, projects involving the dispatch of scholars, the distribution of materials, the research activities of persons involved in Japanese studies, and other overseas projects associated with Japanese studies.

c. Projects promoting the spread of the Japanese language through the training and dispatch of specialists in the teaching of the Japanese language, research into teaching methods or the development and distribution of teaching materials, and other methods.

d. Projects for the implementation of performances, exhibitions, lectures, seminars and other events for the purposes of international cultural exchange.

e. Projects involving the preparation, compilation, exchange or distribution of publications, audio-visual materials and electromagnetic recording media that are necessary for introducing Japanese culture overseas and for other aspects of international cultural exchange.

f. Projects to help construct or maintain facilities for educational or cultural activities for the purpose of international cultural exchange, and to help purchase goods for educational or cultural activities with the aim of international cultural exchange, and help to donate such goods (limited to the donation of the goods contributed to the Japan Foundation).

g. Projects involving investigations and research necessary for international cultural exchange.

• (2)
• The above Grant-Financed Projects need to fulfill all the following requirements:

a. Grant-Financed Projects shall not be for profit-making or advertising purposes.

b. The results of the implementation should be spread widely and publicly. As for the project in which the number of the participants should be limited, it is considered to have fulfilled this requirement if the opportunities for the possible participants are provided on an equal basis. For example, the participants are selected fairly through a rational standard.

c. The plan for implementing the Grant-Financed Project and method of implementation shall be appropriate, its implementation shall be certain, and there should be ample expectations that it will yield good results.

d. It must be recognized that the achievement of the objectives of the Grant-Financed Project would be impossible or extremely difficult without the allocation of said Designated Grant.

e. Grant-Financed Projects shall not be used for religious or political purposes.

f. There shall be no special relations between the Donors to the Japan Foundation and the Grantee who implement the Grant-Financed Project that may hamper a fair and proper implementation.

• (1)
• Please note that Grantees who implement projects with Japan Foundation-Designated Grants obtained from Donations need to fulfill all the following requirements:

a. The Grantee shall be a legal entity or other organization whose purpose is the public good (limited to those whose articles of association, endowment, terms and conditions, etc., stipulate a representative or manager and which possesses an office. In cases where the Grant-Financed Project to be implemented falls under the projects in Item (1)-b of 3 Scope and Requirements of Grant-Financed Projects, in principle, the Grantee shall in principle have offices overseas).

b. The Grantee shall have the organizational, personnel and other capabilities necessary for implementing the Grant-Financed Project with certainty.

c. The implementation of the Grant-Financed Project and the receipt of the allocation of the Designated Grant shall not violate any laws and ordinances, etc.

d. The Grantee and/or their officers shall not have engaged in acts that are recognized as inappropriate or violated any laws or ordinances.

• (2)
• The Japan Foundation does not provide grants for foreign governments, including their administrative organs and their embassies and consulates general in Japan, but this excludes academic, cultural and research institutes such as universities and museums.

Please note that the examples below are not applicable for accepting Designated Donations or providing Designated Grants:

·In cases where the primary objective of the project is to support technical research or investigation in the area of natural science.

·In cases where the main objective of the culture-based development project or cultural assets conservation project cannot be regarded as international cultural exchange.

·In cases where the main results do not contribute to the promotion of international cultural exchange.

·In cases where the Designated Grant is allotted as an initial endowment for a newly established foundation or organization.

·In cases where Designated Grants are used to cover operating expenses of the Grantee organization that are outside the Grant Financed Projects.

·In cases where a large amount of miscellaneous expenditures and reserve funds are earmarked in the planned budget for income and expenditure of the Grant-Financed Projects.

·In cases where the revenues of Grant-Financed Projects, such as entrance fees, etc., and the interest from the Designated Grants are not applied to the expenses of the Grant-Financed Projects.

·When the Donor and the Grantee organization are the same.

·When the Donor holds a post such as a representative or officer of the Grantee organization and influences the decision-making of the said Grantee organization.

·When the Donor holds a position that influences the planning and implementation of the Grant-Financed Project or the handling of the funds.

·Projects carried out by a for-profit organization.

·Projects that have already been completed at the time of application.

• (1)
• Screening procedure: Decisions on the acceptability of Designated Donation applications shall be decided after referring to the Screening Committee (consisting of outside specialists) meeting.

• (2)
• Screening standards: Based on the points below:

•  
• a. Whether or not the results of the project will contribute to the development of international cultural exchange or to the public good.
  b. Whether or not the plan and method of implementation and the donation collection plan are appropriate, and whether implementation is regarded as certain.
  c. Whether or not the implementation of the project would be impossible or considerably difficult without the Designated Grants.

• (3)
• Screening results: Written notification will be given to the applicants within two months after the application deadline after the final application deadline.

• (1)
• Before you apply
  Please check the eligibility and requirements for this program carefully. If you have any questions, please contact the the Budget & Finance Division of the Japan Foundation directly.

• (2)
• Obtaining an application form
  All forms are downloadable from the following website.
  Please contact the Budget & Finance Division if you wish to have a form mailed to you.

• (3)
• Submitting a draft application
  
  a. In advance of the official screening by the Screening Committee, the Budget & Finance Division accepts draft applications to check the contents and discuss whether the donation qualifies for our program and how to plan projects. Submit a draft version of your application by fax or e-mail one month prior to the deadline.
  b. The Budget & Finance Division may recommend that you should revise or provide additional information, which you are expected to include in the final version of your application.

• (4)
• Submitting the final application
  Please submit the final version of your application – including the representative’s signature or seal imprint – to the Budget & Finance Division by the following deadlines.

Application Deadlines are as follows.

*For detailed information about the application deadlines after fiscal 2012, please contact the Budget & Finance Division.

(1) Applicant submits a Designated Donation Application Form to the Japan Foundation.

(2) The Foundation consults with the Screening Committee.

(3) The Screening Committee reports on acceptability to the Foundation.

(4) The Foundation decides on acceptance or rejection of the Designated Donation.

(5) The Foundation will send either a “Notice of Acceptance of Designated Donation” or “Notice of Rejection of Designated Donation” to the applicants.

(6) When the amount of donation is set, donation applicants must submit a Notice of Determination of the amount of the Designated Donation and a List of Original Donors to the Foundation.

(7) Payment of Designated Donation: After submitting the necessary documents, the Donation Applicants deposits the donation with the Japan Foundation. In cases where there are several donors, the applicant should be responsible for collecting all donations and paying the amount in a lump sum.

(8) Issuance of receipt: The Foundation issues a receipt addressed to each donor. This receipt is necessary when the donors claim expenses or tax deductions.

(9) Notification: The Foundation sends a Notice of Allocation to the Grantee to notify that the Designated Grant funded from the donation accepted from XXX (donor) is ready to be allocated.

(10) Grant Application Submission: The Grantee should submit the “Application for Allocation of A Designated Grant” form to the Foundation by the deadline.

(11) Decision of Allocation: The Foundation will make a final decision on allocating a Designated Grant after evaluating the application from the Grantee.

(12) Notification: The Foundation will send a “Notice of Decision to Allocate A Designated Grant” to the Grantee.

(13) Remittance: The Foundation remits the same amount of the grant with the donation. The time between receipt of a donation and transfer to the organization normally takes approximately 1-1.5 month(s).

(14) Submission of Interim Report: In cases where the Grant-Financed Project continues for more than one year, the Grantee is required to submit an interim report on a designated form to the Foundation every year until the completion of the project.

(15) Submission of Completion Report: The Grantee is required to submit a final report to the Foundation upon completion of their projects.

In accordance with Article 217 of the Cabinet Order concerning the Income Tax Law and Article 77 of the Cabinet Order concerning the Corporate Tax Law, the Japan Foundation is designated as an organization that makes a significant contribution to promoting the public good (Designated Public Benefit Organization).
Donations to the Foundation are subject to tax deduction as described below. Receipts issued by the Japan Foundation are necessary when the donors want to claim a tax deduction at their local tax offices.

Calculation Method of Donation Deduction
(1) Individuals:
With a limit of 40% of gross income, an amount equal to the donation minus ¥2,000 is tax deductible. Note:

(2) Corporations:
Separate from normal donations, either the total amount of donation to Designated Public Benefit Organizations or the maximum deductible amount of donation to the Designated Public Benefit Organizations, whichever is smaller is treated as losses.

The following formulas are used to calculate the maximum deductible amount of donations.
·normal donations
(Amount of capital×Number of months for the period/12×0.25%
　　　　　+Amount of income×2.5%)×1/2
·Donation to Designated Public Benefit Organizations
(Amount of capital×Number of months for the period/12×0.25%
　　　　　+Amount of income×5%)×1/2

(1) When a request for information based on the “Law Concerning the Disclosure of Information Held by Independent Administrative Institutions, etc.” (Law No. 140 of December 5, 2001), is received, materials such as submitted application forms will be disclosed (unless stipulated by law as not to be disclosed).

(2) Some information related to Grant-Financed projects, such as names of applicants, donors and grantees, outlines of projects, amount of donations, etc., will be publicized in the Japan Foundation’s operation reports, annual reports, website and other public-relations material. Also, all projects are subject to official audit by the Japanese Board of Audit. (When applicants and donors are individuals please refer to 12. Handling of Personal Information.)

• (1)
• The Japan Foundation collects, uses and keeps personal information appropriately in accordance with the Law Concerning Access to Personal Information Held by Independent Administrative Institutions (Law No. 59 of 2003).

• (2)
• Personal information submitted on the application form is used for the following purposes (other than the screening, implementation and evaluation process):
  a. As written in 11. Disclosure of Information, even in cases where applicants and/or donors are individuals, partial or all information related to the Grant-Financed projects, such as names of applicants, donors and donation amount, will be publicized in the Japan Foundation’s operation reports, annual reports, website and other public-relations material. They are also used in compiling statistics carried in the annual reports. However, names of donors will not be published if an individual donor does not wish his/her name to be publicized. Applicants should ask individual donors if they consent to publication of their names, and write the results on Form No. 4 “List of Original Donors.”
  b. There may be cases when the Japan Foundation uses the information written on the application form about the representative and person in charge of administration of Grantee and Donor Applicants to contact them to inform them of other Japan Foundation activities.
  c. Copies of applications, including attached documents and other information obtained for application, are provided to outside consultants in order to facilitate the screening process for acceptance of donation and donation allocation and, in the case of projects that the Japan Foundation decides to support, the evaluation of the results of the projects. The Japan Foundation makes every effort to ensure that those consultants take the necessary measures to protect personal information included in applications.

(1) The applicable period for the Designated Donation per application shall be within three years. In cases where the Grant-Financed Project continues for more than three years, the applicant should reapply when three years have passed since the start of the project.

(2) The Japan Foundation does not mediate for, or canvass for, the raising of Designated Donations.

(3) The Grantee is requested to acknowledge the support of the Japan Foundation in any materials that are produced in relation to the Grant-Financed Project, such as publications, brochures, press releases, etc.

The forms below are using files of PDF or WORD

Please see `HOW TO FILL IN THE APPLICATION FORM' (PDF- 12pages) when you prepare the form.

Budget & Finance Division
Financial Affairs Dept., The Japan Foundation
4-4-1 Yotsuya, Shinjuku-ku, Tokyo 160-0004, Japan
Tel: +81-3-5369-6054 Fax: +81-3-5369-6034
URL http://www.jpf.go.jp
(Office hours 10a.m.~5p.m./Closed on Saturdays, Sundays and Japanese national holidays)