# Is my donation tax-deductible? How to check before you give

> Not automatically. A gift only qualifies for a tax deduction if two things are true at once: the organisation holds current approval from LHDN under subsection 44(6) of the Income Tax Act 1967 — the LHDN approval that makes a gift deductible — and it covers the specific fund you're giving to [1][2]. It also has to be a genuine gift, money with nothing specific expected back, not payment for a meal, a ticket, a tablet, or anything else [3]. Even then, it's a deduction against your income, not a refund, capped at 10% of your aggregate income for the year [1][2]. Zakat and fitrah work differently again, as a rebate rather than a deduction [4]. Check before you give by asking the organisation directly, or looking them up on LHDN's own website [1].

Source: https://donorcare.my/resources/is-my-donation-tax-deductible
Reviewed: 2026-09-28

Reference material, not legal or tax advice. Confirm with LHDN or your own advisor before acting.

## Two things must both be true — here's how to check

A donation only becomes a tax deduction when two facts are both true on the day you give: the organisation holds current approval from LHDN under subsection 44(6), and your gift goes to a fund that approval actually covers [1][2]. Approval is granted to a specific institution, organisation or fund — it doesn't automatically extend to every new appeal or building fund launched later [1][2]. Being registered, obviously charitable, or having "applied years ago" isn't the same as currently holding this approval.

Before you give, ask directly: do you currently hold subsection 44(6) approval, and does it cover this fund or appeal? LHDN also says approved organisations can be checked on its own website [1]. If an organisation can't answer, or the appeal doesn't look genuine, check further — see [Is this donation appeal genuine?](https://donorcare.my/resources/is-this-donation-appeal-genuine).

**Practical tips:**

- Ask before you give — "is this fund covered by your 44(6) approval?" is a fair question for any tax-deductible appeal.
- Don't assume every gift to an approved organisation is deductible. Check the specific fund, not just the organisation's name.

## It's a deduction, not a refund — and it's capped at 10%

A tax deduction is not the same as getting your money back. It reduces the income LHDN taxes you on, not the tax you owe directly [1][2]. What you save depends on the tax bracket that amount would otherwise have sat in — LHDN's schedule for the year of assessment runs from 0% to 30% [4]. A donor taxed at the 25% band who gives RM2,000 saves roughly RM500 — not RM2,000.

For most donors, the deduction is capped at 10% of aggregate income for the year [2]. That 10% isn't a separate allowance for every gift — it's one shared pool across a few related categories (44(6) donations, Minister-approved sports activities, Minister-approved national-interest projects, and wakaf or endowment gifts) [2]. Give to more than one in the same year and you don't get 10% four times over. The same 10% limit applies whether you give as an individual or a company [5].

**Practical tips:**

- Don't expect a specific number from the organisation — they don't know your other income or reliefs, and shouldn't calculate your tax saving for you.
- Given to more than one approved cause this year? The 10% cap is shared between them, not multiplied.

## A gift has to be a genuine gift — not payment for something

The deduction only applies to money given with nothing specific expected in return. LHDN's own guideline for approved organisations says a receipt may only be issued for a cash gift that isn't subject to a reciprocal exchange of benefit between you and the organisation [3]. Pay for a meal, a ticket, a memorial tablet, or a prayer lamp, and that payment doesn't qualify for a tax-deductible receipt — however it's labelled — because you received something specific in exchange [3].

LHDN's own FAQ confirms this for the clearest case, an organisation selling products to raise funds: "Receipts under the approval of Director General of Inland Revenue (DGIR) under subsection 44(6) ITA 1967 cannot be issued to product buyers... Receipts can only be issued for cash donations/contributions." [6]

A "pay what you wish" price doesn't change this. Fixed or left up to you, if the amount still buys a specific tablet, lamp or registration, it's the same exchange — flexible pricing doesn't turn it back into a gift. This is a general principle applied to a common situation, not a ruling naming tablets or lamps specifically — if your situation is more borderline than a straightforward purchase, ask LHDN or your tax adviser.

**Practical tips:**

- Buying something — a ticket, a tablet, a lamp? Ask for an ordinary receipt, not a tax-deductible one. Still valid proof of payment, just not a deduction.
- Paid for something and also want to give unconditionally? Ask for that to be issued as a separate transaction.

## Zakat and fitrah aren't the same as a donation

Zakat and fitrah aren't claimed the same way as a general donation. They're a rebate against tax owed, under a separate provision (subsection 6A(3)), rather than a deduction against income under subsection 44(6) [4]. A rebate comes off your tax bill directly, ringgit for ringgit — different from the deduction covered above. If your giving includes zakat too, see [Zakat or donation — what can I actually claim?](https://donorcare.my/resources/zakat-or-donation-what-can-i-claim).

## What the receipt should show, and what to keep

LHDN's checklist for an approved organisation's receipt sets out what has to be on it: the organisation's name and address, a unique serial number that's never reused, the date, your own name and IC, passport or business-registration number, the amount, the collector's position, and a fixed footer note carrying the organisation's own approval reference and validity period [3]. That footer is worth checking — it's the organisation's own proof its approval was current when you gave.

The organisation also needs your correct name and identity number before it can issue a receipt at all — that's why it asks for your IC or passport number [3]. See [Why do charities ask for your IC?](https://donorcare.my/resources/why-charities-ask-for-your-ic).

Keep your receipt for seven years from the end of the year you filed your tax return, in case LHDN asks for it later [4]. If you lose it, see [What to do if your donation receipt is lost or looks fake](https://donorcare.my/resources/donation-receipt-lost-or-fake).

**Practical tips:**

- Check the receipt's footer for the approval reference and validity period — the fastest way to confirm the claim is genuine.
- Keep your own copy of every receipt you're relying on, even if the organisation can reissue it later.

## Common questions

### How do I know if an organisation is 44(6) approved?

Ask directly, and check the receipt's footer for a current approval reference and validity period. LHDN also says approved organisations can be checked on its own website [1][3].

### Does every gift to an approved organisation qualify for a deduction?

No. It has to be money, given without anything specific expected back, to a fund the approval covers [1][2][3].

### Is a tax deduction the same as getting my donation back?

No. It reduces the income you're taxed on, not your tax bill — you save the amount multiplied by your own tax rate, never the full amount [1][2][4].

### Is there a limit on how much I can deduct?

Yes — 10% of aggregate income for the year, shared across a few related categories rather than given separately for each. The same limit applies to companies [2][5].

### I paid for a memorial tablet, a lamp, or an event ticket — can I get a deductible receipt?

No. You received something specific in return, so it isn't a gift under this rule, regardless of price or whether it was fixed or flexible [3][6].

### Is zakat treated the same way as a donation?

No. Zakat and fitrah are claimed as a rebate against tax payable, under a different provision, not as a deduction against income [4].

### How long should I keep my receipt?

Seven years from the end of the year you filed your tax return [4].

## Where DonorCARE fits

Where an organisation uses DonorCARE, you don't have to wait for a phone call to get your receipt back. Log into your own account to see your full donation history and download any receipt yourself, and every receipt carries a public verification link you can check without asking anyone. (A cash or cheque gift recorded at the counter isn't automatically linked to a donor login, so those still come from the organisation directly.) [See Donor Portal](https://donorcare.my/features/donor-portal)

## Sources

1. Lembaga Hasil Dalam Negeri Malaysia (LHDN/IRBM), _Overview In Relation To The Approval Of The DGIR Under Subsection 44(6)_, last updated 9 June 2026\. <https://www.hasil.gov.my/en/institusi-organisasi-tabung/info-umum/pengenalan-dan-sepintas-lalu-kelulusan-kphdn-subseksyen-446/> — paras 2–8: application-based approval, income exemption, 10% donor deduction, approval letter contents.
2. Inland Revenue Board of Malaysia, Public Ruling No. 7/2025, _Taxation of a Resident Individual Part I: Gifts or Contributions and Allowable Deductions_, Date of Publication: 5 December 2025 (Seventh edition). <https://www.hasil.gov.my/wp-content/uploads/pr-7-2025.pdf> — §5.2.1 s44(6) 10% cap; §5.2.2–5.2.9 related allowances and the shared pool; worked Example 2.
3. Lembaga Hasil Dalam Negeri Malaysia (LHDN/IRBM), _Garis Panduan Bagi Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 (ACP) Bagi Institusi/Organisasi/Tabung (IOT)_, 23 October 2025 (replaces the 20 August 2024 version). <https://www.hasil.gov.my/wp-content/uploads/garisp-1.pdf> — §3.4 gift rules; §4.9 receipt checklist; §4.10 e-Invoicing; §5.6 donor details.
4. Lembaga Hasil Dalam Negeri Malaysia (LHDN/IRBM), _Explanatory Notes_ to Form BE, Year of Assessment 2025 (filed via e-Filing in 2026). <https://ef.hasil.gov.my/eBE2026/Pdf/Nota%5FBE.pdf> — Part F donations restricted to 10% of aggregate income; Part G seven-year retention; Part BC zakat/fitrah rebate under s6A(3).
5. Lembaga Hasil Dalam Negeri Malaysia (LHDN/IRBM), _Donation Receipts_, last updated 18 June 2026\. <https://www.hasil.gov.my/en/institusi-organisasi-tabung/resit-derma-sumbangan/> — 10%-of-aggregate-income cap for individuals and companies; cash-only requirement; Kew-38 government receipts.
6. LHDN/IRBM, _Berkaitan Perkara Umum Subseksyen 44(6)_ \[General matters relating to subsection 44(6)\], FAQ page, English version, last updated 9 June 2026\. <https://www.hasil.gov.my/en/institusi-organisasi-tabung/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan/berkaitan-perkara-umum-subseksyen-446/> — Q25 goods contributed are not receiptable under s44(6); Q27 receipts cannot issue to product buyers.