2-(3) What is a certified NPO?

The accredited NPO corporation system is a tax measure to support the activities of NPO corporations by encouraging donations to NPO corporations. ) Is a system that certifies.

An accredited NPO corporation is an NPO that has been certified by the competent authority (Yokohama City) that its operating organization and business activities are appropriate and contribute to the promotion of public interest. (Yokohama City).
The validity period of the certification is 5 years from the date of certification by the competent authority (Yokohama City). After the expiration of the validity period of the certification, NPOs that intend to continue conducting non-profit activities as certified NPO corporations must renew their validity period.

A specially-approved NPO corporation is an NPO corporation that has newly established (meaning within 5 years after its establishment), whose operating organization and business activities are appropriate and non-profit activities. It has a special certification by the competent authority (Yokohama City) as a thing that meets certain standards (excluding public support tests) because it has a foundation for sound development and is expected to contribute to the promotion of public interest.
The validity period of the exceptional certification is three years from the date of the special certification by the competent authority (Yokohama City). There is no renewal of the validity period of the special certification.

If an individual makes a donation to a certified NPO corporation (specially certified NPO corporation) related to a business related to a specific non-profit activity conducted by the corporation, it falls under a specific donation, and a donation deduction (income deduction) or You can select and apply one of the tax credits.
In addition, if an individual donates to a certified NPO corporation (specially certified NPO corporation) designated by the prefecture or municipality in the ordinance, the donation tax credit will also be applied to the calculation of personal residence tax (local tax).

If a corporation makes a donation to a certified NPO corporation (specially certified NPO corporation) related to a business related to a specific non-profit activity conducted by the corporation, the specified public interest promotion corporation separately from the deduction limit for general donations. Deductions are allowed within the special deduction limit.

A person who has acquired the property by inheritance or bequest will give the acquired property to a certified NPO corporation (specially certified NPO corporations do not apply) by the deadline for filing the inheritance tax. If you make a donation related to a business related to activities, the value of the donated property will not be included in the basis for calculating the taxable price of inheritance tax.

The amount spent by a certified NPO corporation on a business related to a non-profit activity in a business other than the profitable business from the assets belonging to the profitable business is regarded as the amount of donation pertaining to the profitable business, and within a certain range Deductions are allowed within the range (specially certified NPO corporations do not apply.)

(Note) For details on deductions, please contact the tax office in your jurisdiction.
※NTA website (outside site)

Authorized NPO corporations (specially certified NPO corporations) must submit report documents such as officer remuneration regulations, report documents of subsidy payment, report of change of representative name to Yokohama-shi.

※Details of notification documents required only for certified NPO corporations (exceptionally certified NPO corporations)

Authorized NPO corporation (Specially Certified NPO corporation) must request inspection of documents specified in Article 52, Paragraph 4 and Article 54, Paragraph 5 of the Act, unless there is a justifiable reason. Except, it must be viewed at the office.

※Details of information disclosure required by a certified NPO corporation (specially certified NPO corporation)

In order to become a certified NPO corporation (specially certified NPO corporation), it is necessary to meet the following criteria.

(a)　Comply with the Public Support Test (PST) (excluding specially certified NPO corporations) 。
(b)　In business activities, the ratio of common activities is less than 50%
(c)　Appropriate management organization and accounting.
(e)　Appropriate content of business activities.
(O)　Disclosing information appropriately.
(C)　Submit business reports, etc. to the competent authority
(C)　There must be no violation of laws and regulations, misconduct, or facts contrary to the public interest.
(c)　A period of more than one year has passed since the date of establishment.

(Note) Even if the above criteria (a) to (c) are met (except for exceptional certified NPOs) NPO corporations that fall under the disqualification grounds will not be able to receive certification (exceptional certification).

NPO corporations that fall under any of the following disqualifications cannot receive certification or special certification.

(a)　A corporation with an officer who falls under any of the following

• A corporation whose certification or special certification has been revoked, who has been a director who performs the business of the corporation within one year prior to the date of the fact that the cancellation occurred, and five years have passed since the date of the cancellation Person who does not.
• A person who has been sentenced to imprisonment or higher and has not passed five years from the date on which the execution was completed or no longer received.
• Penalties for violating the NPO Law and the Prevention of Unjust Acts for the Prevention of Unjust Acts, or for offenses under Article 204 of the Penal Code or the Penal Code of Violence, or for violating national or local taxes. Those who have not passed five years from the date on which the execution was completed or the date on which the execution was no longer received
• Gangsters or their members

(b)　A corporation whose certification or special certification has been revoked and has not passed five years from the date of cancellation
(c)　Corporations whose articles of incorporation or business plan violates laws and regulations
(e)　Corporations that have been delinquently disposed of national or local taxes or have not passed three years from the date of completion of the disposition
(O)　Corporations that have not passed three years from the date on which the national tax or local tax was imposed.
(C)　Gangsters or corporations under the control of gangsters or members of gangs

Please see the following pages for the application flow to become a certified NPO corporation (specially certified NPO corporation), requests for application, and documents related to the application.

※Application Flow, Requests for Application
※Documents related to application