2-(4) What is a designated NPO?

This system aims to promote citizens' donations to NPO corporations, strengthen the financial base of NPOs, and further enhance their activities.
If it is designated as a "non-profit organization (designated NPO) that accepts donations that contributes to the improvement of the welfare of residents" in the ordinance of Yokohama City, citizens who donated to that corporation will be subject to personal residence tax You can receive a tax credit. In addition, the public interest requirements (public support), which is one of the requirements for becoming a certified NPO, are exempted.
In order to become a designated NPO corporation, it is necessary to be individually "designated" by the regulations of Yokohama City after receiving a review of certain requirements.

※Designated NPO corporations need to renew the designated renewal procedure every five years.

For citizens who donated to designated NPO corporations, 8% of the amount deducted 2,000 yen from the donation is eligible for tax credit for municipal tax.
If the NPO is also designated by Kanagawa Prefecture, 2% of the amount obtained by deducting 2,000 yen from the donation will be subject to the prefectural tax tax deduction, and a total of 10% tax credit.
Furthermore, when the NPO becomes a certified NPO, the donor can receive a 40% income tax credit or income deduction (any choice) of the donation in addition to the personal residence tax deduction.

※Each deduction is subject to various conditions such as the limit.

An NPO corporation with an office only in Yokohama City can meet the public interest requirements (public support test) to become a certified NPO corporation if they are designated by Kanagawa Prefecture or the ordinance of Motoichi.

※About authorized NPO corporation system

Designated NPO corporations must submit report documents such as officer remuneration regulations, report documents such as subsidies, report of change of representative name to Yokohama-shi.

In order to become a designated NPO, it is necessary to meet the following standards.

(a) Being a corporation that operates in the city.
(b) A non-profit organization that contributes to solving regional issues, etc., and has a track record of supporting the specific non-profit activities by anyone other than the specified non-profit organization.
(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, NPOs that fall under the disqualification grounds will not be able to receive designation.

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 designation, certification, or special certification has been revoked, who was a director who performs the business of the corporation within one year before the date on which the fact that the cancellation occurred occurred, and five years from the date of cancellation Person who does not pass
• 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 designation, 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 flow of proposals to become a designated NPO corporation, the request for proposals, and documents related to the application.

※Flow of proposals, Requests for Application
※Documents related to the application