The Egyptian Tax Authority (ETA) recently issued Circular No. 5 of 2024 to clarify the tax treatment of cash and in-kind donations under current tax law. The Circular provides the following:
- Donations made to the government, local administration units, and other public legal persons are considered deductible costs, regardless of their amount;
- Donations made to the Tahya Misr Fund are considered deductible costs, regardless of their amount;
- Donations made to registered private associations an…