Designated Donations Program Guidelines 3

9. Screening Schedule

The screening schedule for the fiscal year 2018 is as follows.
Please note that the screening is held only twice annually from FY2016.

Proposals must be sent to the Japan Foundation by respective deadlines.

(1) 1st screening

Deadline for draft proposal: April 2, 2018

Deadline for final proposal: May 1, 2018

Notification of results: Late June 2018

(2) 2nd screening

Deadline for draft proposal: September 3, 2018

Deadline for final proposal: October 1, 2018

Notification of results: Late November 2018

* For detailed information about the schedule of screening in FY2019 onward, please contact the Budget and Finance Division.

10. Tax Benefits for Donors

In accordance with Article 77 of the Order for Enforcement of the Corporation Tax Act and Article 217 of the Order for Enforcement of the Income Tax Act, the Japan Foundation is designated as an organization that makes a significant contribution to promoting the public interests (Designated Public Benefit Organization).
Donations to the Japan Foundation are subject to tax deduction as described below. Receipts issued by the Japan Foundation are necessary when the Donors wish to claim a tax deduction at their local tax offices.

(1) Individuals:

  • a.Income tax
    With a maximum amount of 40% of gross income, an amount equal to the donation minus JPY2,000 is tax deductible.
  • b. Metropolitan inhabitant tax (which Tokyo residents are liable for)
    Donations to the Japan Foundation are designated donations deductible from the sums of the individual metropolitan inhabitant tax. The deductible amount from the sums of the individual metropolitan inhabitant tax is [(gross amount of donations - JPY2,000) × 4%]
    * For further information about the tax benefits for the individual metropolitan inhabitant tax, please refer to the website of the Tokyo Metropolitan Government Bureau of Taxation (http://www.tax.metro.tokyo.jp/book/guidebookgaigo/guidebook2016e.pdf) or contact the Bureau directly (Tel: +81-(0)3-5388-2956).
  • c.Inheritance tax
    When donating from money that one inherited, the donation is tax deductible from inheritance tax under certain conditions.

(2) Corporations (corporate tax):

Either a total amount of donations to Designated Public Benefit Organizations, or an allowable limit of deductible expenses to Designated Public Benefit Organizations, which is separate from normal donations, whichever is smaller, is treated as losses.

* If an amount of donations to Designated Public Benefit Organizations exceeds an allowable limit of deductible expenses to Designated Public Benefit Organizations, the excess amount shall be, in the calculation of the deductible expenses of donations, treated as the amount of normal donations.

The following formulas are used to calculate an allowable limit of deductible expenses of a donation.

  1. Allowable limit of deductible expenses of donations to Designated Public Benefit Organizations
    (Amount of capital × Number of months for the period/12 × 0.375%
    +Amount of income × 6.25%)×1/2
  2. Allowable limit of deductible expenses of normal donations
    (Amount of capital × Number of months for the period/12 × 0.25%
    +Amount of income × 2.5%) ×1/4

* For further information about the tax benefits for income tax, inheritance tax, and corporate tax, please refer to the website of the National Tax Agency (http://www.tax.metro.tokyo.jp/book/guidebookgaigo/guidebook2016e.pdf) or contact local tax offices.

11. Disclosure of Information Concerning the Projects

  1. (1)When the Japan Foundation receives a request to disclose information in accordance with the “Act on Access to Information Held by Independent Administrative Agencies” (Law No. 140 of 2001), materials such as submitted proposal forms will be disclosed (unless stipulated by law not to be disclosed).
  2. (2)The Japan Foundation will publicize names of Designated Donation Proposal Submitters, Donors and Grantees, outlines of projects, amount of donations, and other information related to Grant-Financed projects in the Japan Foundation’s operation reports (in Japanese), annual reports, website and other public-relations material. Also, all projects are subject to official audit by the Board of Audit of Japan. (When Designated Donation Proposal Submitters and Donors are individuals please refer to 12. Handling of Personal Information.)

12. Handling of Personal Information

  1. (1)The Japan Foundation collects, uses and keeps personal information appropriately in accordance with the Act on the Protection of Personal Information Held by Independent Administrative Agencies (Law No. 59 of 2003). For the Japan Foundation’s initiatives concerning protection of personal information, please refer to its website at the following URL.
    http://www.jpf.go.jp/e/privacy/index.html
  2. (2)Information submitted on the Designated Donation Proposal Form and documents attached thereto are used in the procedures for the screening for acceptance, the implementation of projects, and the evaluation of the results of the projects, as well as for the purposes listed below. The Designated Donation Proposal Submitter is requested to share this policy on the use of personal information with those involved in the project.
    1. (i)As written in 11. Disclosure of Information Concerning the Project, even in cases where Designated Donation Proposal Submitters and/or Donors are individuals, partial or complete information related to the Grant-Financed Projects, such as names of Designated Donation Proposal Submitters, 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. Designated Donation Proposal Submitters should ask individual Donors if they consent to publication of their names, and write the results on Form No. 4 “List of Individual Donors.”
    2. (ii)There may be cases when the Japan Foundation provides such information also to its overseas offices or diplomatic offices such as the Japanese embassies or consulate generals located at places where the Grant-Financed Projects are to be implemented, along with outline of the projects.
    3. (iii)There may be cases when the Japan Foundation provides the Designated Donation Proposal Form and documents attached thereto as well as project reports and deliverables to outside consultants in order to facilitate such procedures as the screening for acceptance and the evaluation of the results of the projects. When providing such information, the Japan Foundation makes every effort to ensure that those consultants take the necessary measures to protect any personal information included therein.
    4. (iv)There may be cases when the Japan Foundation uses contact information of a Designated Donation Proposal Submitter and a Grantee (contact information about their representative and the person in charge of administration) written on a proposal form to contact them in order to inform them of other Japan Foundation activities.

13. Request for Proposal Forms, Submissions, and Inquiries

Please see 'HOW TO FILL IN THE APPLICATION FORM' (PDF:336KB) when you prepare the form.

Form No.1
(Word:54KB) / (PDF:147KB)
Designated Donation Proposal Form(Please submit when you apply for this program.)
Form No.2
(Word:26KB) / (PDF:74KB)
Designated Donation Donor’s Affidavit(Please submit when you apply for this program.)
Form No.3
(Word:32KB) / (PDF:77KB)
Designated Grant Grantee’s Agreement(Please submit when you apply for this program.)
Form No.4
(Excel:50KB) / (PDF:106KB)
List of Original Donors(Please submit when the donors or planned donors are determined.)
Form No.5
(Word:18KB) / (PDF:87KB)
Designated Donation Collection Plan(Please submit when the applicant collects the designated donation from other targets.)
Form No.9
(Word:43KB) / (PDF:39KB)
Application Form for Designated Grant Allocation(Please submit when you received Informal Notice of Designated Grant Allocation.)
Form No.11
(Word:39KB) / (PDF:49KB)
Report of Grant-Financed Project Implementation Status and Financial Statement(Please submit when the project is completed.)
Form No.12
(Word:38KB) / (PDF:35KB)
Interim Report of Grant-Financed Project Implementation Status and Financial Statement(Please submit when the project lasts for more than a year.)
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[Contact Us]

The Japan Foundation
Budget and Finance Division, Financial Affairs Department,
Tel: +81-(0)3-5369-6054 Fax: +81-(0)3-5369-6034
E-mail:kifu@jpf.go.jp
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