Hong Kong charitable institution or trust group license | Section 88 license
Hong Kong, China · Typically about 6–12 months after complete documents are submitted; the Inland Revenue Department reviews each case based on purposes, activities, governance and financial information.
- Estimated timeline
- 6–12 monthscounted from receipt of complete documents
- Key deliverable
- Section 88 tax exemption application documents and submission record
- Packages
- Standard service
What you provide
- Organization registration documents and articles of association
- Charitable purposes, activity plans and beneficiaries
- Director/trustee information and conflict of interest policy
- Governance structure, meeting minutes and internal control system
- Budget, funding sources, financial statements and bank information
- Remuneration, fundraising and overseas activities description
- Supplementary documents required by the Inland Revenue Department.
What you receive
- Section 88 tax exemption application documents and submission record
- Inland Revenue Department inquiries and response documents
- Charitable institution tax exemption confirmation/notice (upon approval)
- Approval conditions, governance and ongoing filing notes.
Service details
This service handles the application for a Hong Kong charitable institution or trust license | Section 88 license. Actual eligibility conditions, processing standards and competent authority requirements will be confirmed by an advisor based on the application before acceptance.
Est. processing time
It usually takes about 6–12 months after documents are complete and formally submitted; the Inland Revenue Department will review each case based on purposes, activities, governance and financial information.
Prices follow the service listing. Where government approval or official review is involved, the outcome rests with the authorities and cannot be guaranteed.