En 
繁 According to the tax laws, individual donations to higher educational institutes shall get taxes deduced. The rules of contributions and donations of Income Tax Act: contributions and donations made to educational, cultural, public welfare, or charitable organizations or associations in a total amount not in excess of 20% of the total amount of the gross consolidated income are deductible.
The Amount of the Imputation Tax Credit
| Donation options | Imputation Tax Credit | |
| Give to YZU | Individual | the total amount of the gross consolidated income x 20% |
| Enterprises | the total amount of Income from Profit-seeking x 10% | |
| Through Private school for Advancing Education Foundation to YZU |
Individual | the total amount of the gross consolidated income x 50% |
| Enterprises | the total amount of Income from Profit-seeking x 25% | |
- Legal basis: "Article 17 of the Income Tax Act" and "Article 36 of the Income Tax Act".
Other regulations:
- Filing
According to the announcement of the Ministry of Finance, "Individual donations are without prior filing. But the contributions of public school buildings and the expansion of teaching facilities needs to be reported in advance by the competent authority for approval of education associate with the case who shall be allowed as a deductible donation to the government. "
- Recipes
According to the announcement of the Ministry of Finance, “In the process of settlement, recipes or certificates are to be attached to the filing. Such as individual members of a group of its donations received by the group, present their respective groups' receipt issued and report the Itemized Deductions.”