Summary of public interest corporation system
Japanese public interest corporation systems begin with civil law establishment of 1896, and public interest corporation has been established based on regulations of civil law, but, by new public interest corporation system that began from December, 2008, will be divided into public interest corporation (corporation, foundation) with corporation aggregate (corporation, foundation).
※Corporation, group of property are foundations, and, as for the difference between corporation and foundation, meeting of a certain will person becomes corporate judicial person, foundation by having juridical person.
Corporation aggregate becomes available for establishment by registering, and corporation aggregate performing the public interest purpose business adapts to the public interest authorization standard set of the public interest authorization method (law about authorization of nonprofit foundation and public interest incorporated foundation), and it can be in public interest corporation by receiving authorization of administrative agency (the Prime Minister or prefectural governors) about it.
In addition, because we received the taxation system kind treatment in corporation (old public interest corporation) which moved into action before new public interest corporation system as public interest corporation when corporation where it was corporation aggregate afterwards was former public interest corporation, it is demanded that we use remaining assets until the point of shift to corporation aggregate for the public interest purpose and is to receive supervision of administrative agency until use of these remaining assets completes.
Public interest corporation which Saga (Saga the Governer) has jurisdiction over and corporation aggregate are streets of list of public interest corporation, corporation aggregate.
The number of public interest corporations which Saga (Saga the Governer) as of March 1, 2020 has jurisdiction over
Public interest corporation 66 corporation
Corporation aggregate 85 corporation
Contribution to public interest corporation
Corporation in public interest carries out a public interest-like activity as "the public interest increase by people" in various fields. Support by contribution is important to support activity of these public interest corporations.
Therefore if when donate for public interest corporation, tax benefits is established, and is individual; of deductions from income and tax credit is and is admitted inclusion in expenses as limit with a certain amount if is corporation.
(reference) Procedure to receive subtraction by personal contribution
It is necessary to do "final income tax return" to receive subtraction (deductions from income or tax credit) (we do not become a target of year-end tax adjustment to perform in companies).
The details about deductions from income or tax credit system are published in homepage (external link) of National Tax Agency.
The public interest establishment of corporation
Public interest corporation is private corporation moving into action in conformity with establishment of corporation idea for the purpose of planning public increase. Rough flow until public interest corporation establishment is as follows.
1. Establishment of general incorporated association or general incorporated foundation
We meet requirements as provided in the corporation method (law about general incorporated association and general incorporated foundation) and can establish by registering. For more details, ask the nearest Legal Affairs Bureau performing legal personality registration. About summary of system, we are published in homepage (external link) of Ministry of Justice.
2. The public interest authorization by administrative agency
By, after examination of the public interest authorization standard by independent committee (in Saga "the council such as Saga public interest authorization") consisting of private well-informed people, receiving the public interest authorization from administrative agency (Saga the Governer), in the corporation which performed registration of establishment as corporation aggregate, it can be in public interest corporation.
3. The registration of name change by the public interest authorization
When we receive the public interest authorization, it is necessary to perform name registration of alteration to public interest corporation. Ask the nearest Legal Affairs Bureau about the details of legal personality registration.
As for contribution to public interest corporation, the business outline of in detail each public interest corporation about public interest corporation system, please see public interest corporation infornation (external link) which is country, the metropolis and districts formula public interest corporation administration synthesis site.