Contributions to Waseda University and related organizations for the promotion of academic study/research.
Advance screening by the Guideline Committee is required for specific contributions – those named after the contributors – amounting to (1) JPY 10 million or more for individual contributors or (2) JPY 30 million or more for corporate contributors.
About contributions: http://kifu.waseda.jp/english/index.html
Corporate contributors may include an amount equivalent to contributions for expenses in the corresponding business year. For tax purposes, contributions are categorized into one of two types: 1) specific contributions, which allows the inclusion of contributions up to a designated amount, or 2) designated contributions (recipient-designated contribution) to The Promotion and Mutual Aid Corporation for Private Schools in Japan, which allows the inclusion of total contributions, and designates Waseda University as the recipient at the time the contribution is made. Both types of contributions can be treated as expenses; however, if the contribution is within the designated amount of specific contributions, handling the contribution as a specific contribution would be easier and less time consuming with the receipt issued by Waseda and the Special Public Interest Promotion Corporation Certificate (copy) issued by the Ministry of Education, Culture, Sports, Science and Technology.
Should the contribution exceed the expense limit, a recipient-designated contribution to the Promotion and Mutual Aid Corporation for Private Schools in Japan would allow for the full contributed amount to be included as an expense. Please note, however, that it would take approximately one and a half months for you to receive a receipt from the organization.
See below for more information.