2-(4) What is a designated NPO corporation?

This system aims to promote the donation of citizens to NPO corporations, strengthen the financial base of NPO corporations, and further enhance their activities.
When designated as a "non-profit organization (designated NPO corporation) that accepts donations that contribute to the improvement of the welfare of residents" in the ordinance of Yokohama City, citizens who donated to that corporation will receive personal residence tax You can get a tax credit. In addition, 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 ordinance of Yokohama City after undergoing a review of certain requirements.

※Designated NPO corporations need to perform designated renewal procedures every five years.

For citizens who donated to a designated NPO corporation, 8% of the amount obtained by subtracting 2,000 yen from the donation is eligible for tax credit for municipal tax.
If the NPO receives the designation of Kanagawa Prefecture, 2% of the amount obtained by subtracting 2,000 yen from the donation will be subject to the prefectural tax tax credit, and a total of 10% tax credit will be applied.
In addition, if the NPO becomes a certified NPO, the donor can receive 40% income tax credit or income deduction (one of the options) of the donation in addition to the deduction of personal residence tax. .

※There are various conditions for each deduction, such as limit.

NPO corporations with offices only in Yokohama City can meet the public interest requirements (public support test) to become certified NPO corporations if they are designated by Kanagawa Prefecture or Motoichi regulations.

※About the accredited NPO corporation system

A designated NPO corporation must submit report documents such as officer remuneration rules, report documents such as subsidies, and notification of change in representative name to Yokohama City.

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

(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 specified non-profit activity by anyone other than the specified non-profit organization.
(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, NPOs that fall under the disqualification grounds will not be eligible for designation.

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 designation, certification, or special certification has been revoked, who was a director who performed the business of the corporation within one year before the date on which the fact that the cancellation occurred, and 5 years from the date of the cancellation Person who has not passed
• 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 designation, 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 proposals to become a designated NPO corporation, requests for proposals, and documents related to proposals.

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