Charitable institution / NGO

- These are companies not limited by shares. They can apply for tax exemption to IRD

Requirements:

1. Com sec paper - NNC1G (company not limited by shares)

2. IRD paper - this is applied and granted by IRD only
*Note: If No. 2 is not available, treat it as normal corporation being limited by shares (Share
Capital)

Verification procedures:
- Go to this site to confirm if the company is verified by IRD as a valid NGO:
https://www.ird.gov.hk/eng/tax/ach_search.htm

Sample clients:
1. Infinite Joy Limited (D Code 2018)
2. Go With Youth Limited (D Code 2018)
3. Barnabas and Partners (D Code 2018)