2-(3) What is a certified NPO corporation?

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 to certify.

A certified NPO corporation is defined as an NPO corporation that conforms to certain standards (including public support tests) for those whose operating organization and business activities are appropriate and contribute to the promotion of public interest. An NPO that has been certified by the Agency (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 certified NPO corporation is an NPO corporation that is newly established (meaning within 5 years after its establishment), whose operating organization and business activities are appropriate, and specific non-profit activities The NPO that has received the special certification of the competent authority (Yokohama City) as conforming to certain standards (public support tests are not included) for those that have a foundation for sound development and are expected to contribute to the promotion of public interest. I mean
The validity period of the special 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 (special 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 falls under a donation deduction (income deduction) Or you can select and apply any of the tax credits.
In addition, if an individual makes a donation to a certified NPO corporation (special 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 that corporation, a special public interest promotion corporation is separately from the deductible limit of general donations. Deductions are allowed within the special deduction limit together with the amount of donations to the corporation.

A person who has acquired the property by inheritance or bequest will use the acquired property to a certified NPO corporation (exceptional certified NPO corporation does not apply) by the deadline for filing the inheritance tax. If you make a donation related to the business related to the activity, the value of the donated property will not be included in the basis for calculating the taxable price of the 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 related to the profitable business, and within a certain range Deductions are allowed (exceptional certified NPO corporations are not applied.)

(Note) For details of deductions, please contact the relevant tax office.
※NTA website (outside site)

A certified NPO corporation (specially certified NPO corporation) must submit report documents such as officer remuneration rules, report documents for grant payment, and notification of change in representative name to Yokohama City.

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

A certified NPO corporation (special certified NPO corporation) shall, if there is a justifiable reason if there is a request for inspection of documents specified in Article 52, Paragraph 4 and Article 54, Paragraph 5 of the Act. Except, this must be viewed at the office.

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

In order to become a certified NPO corporation (special certified NPO corporation), it is necessary to conform to the following standards.

(a)　Comply with public support test (PST) (excluding special certified NPOs) 。
(b)　In business activities, the proportion of common activities is less than 50%.
(c)　The management organization and accounting are appropriate.
(d)　The content of business activities must be appropriate.
(o)　Appropriately disclose information.
(c)　Submit business reports, etc. to the competent authority
(Ki)　There must be no violations of laws and regulations, acts of wrongdoing, facts that violate the public interest, etc.
(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 (a) is excluded for special certified NPOs.) NPO corporations that fall under disqualification grounds will not be able to receive certification (special certification).

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

(a)　A corporation with any of the officers who fall under any of the following

• A corporation whose certification or special certification has been revoked and who has been a director of the corporation within one year before the date on which the fact that the revocation occurred, and has passed five years from the date of the revocation 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 the execution was no longer received.
• Penalties are fined for violating the NPO Act, the Act on the Prevention of Unjust Acts of Gangsters, or for violating the Law on Penal Code Article 204, etc., or violating the National Tax or Local Tax Law. A person who has not passed five years from the date on which the execution was completed or 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 the cancellation.
(c)　Corporations whose contents of the articles of incorporation or business plan violate laws and regulations
(d)　Corporations that have been in arrears with national or local taxes or have not passed three years from the date of termination of such disposition.
(o)　Corporations that have not passed three years from the date on which heavy additional taxes related to national or local taxes were imposed
(c)　Gangsters, or corporations under the control of gangsters or members of gangsters

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

※Flow of application, request for application
※Documents related to application