Corporate charity

• Deduction limit

  Charitable spend deductible up to 4% of prior-year taxable profit.

• Contract with the fund

  Targeted or untargeted contribution; payment purpose is critical for accounting.

• Employee volunteering

  Paid volunteer days — an HR policy, not a charitable expense; formalize by internal order.

• PR vs statutory purpose

  A public campaign needs transparent reporting; 'we donated a photo' without documents is a risk.

Corporate charity works as reputation only with documents: contract + act + the fund's spending report. For employee fundraisers — a separate internal procedure, never mixed with company funds.