An Approved Charity means any public charitable trust or institution as is declared by the Minister by notice published in the Gazette to be an approved charity for the purposes of Section 1 (a) of Fifth Schedule of the Inland Revenue Act, No. 24 of 2017.
Donations made by any person in money to an approved charity, is deductible from such person’s assessable income as a qualifying payment.
Inland Revenue Department, Sri Lanka,
Chittampalam A. Gardiner Mawatha, Colombo 02.
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