A deed of gift or statement of donative intent — what should you know about tax-related requirements?

The subject of this page is “A deed of gift or statement of donative intent”, so it flags what usually causes documents like this to be rejected before summarising the general practice. Include the auditor's page with foundation accounts, since funders review it first. Project reports used for grants should keep budget figures in the original currency units. The terms that frame this page are deed · gift · statement · donative. The specifics here are document type: Deed, and those decide which translation and certification level applies. Before starting, make sure document numbers, issue dates and issuing-office names match across the set, then ask in advance which category of certified translator the destination accepts, then plan the timeline so certification finishes before the real filing deadline. The deciding factor is the receiving body's requirement, not only the format of the Thai-side document. A key variable is the filing channel (in person, agent or online), which sets the copy format to prepare. If the receiving body confirmed its requirements by email, keep that message with the file. Note who signed each certification and on what date for later reference. Public holidays and embassy closures move certification queues more than most people expect. When several certification layers are required, start with the slowest one. Foundation by-laws list objects clause by clause; keep the original numbering so they stay citable. Cross-border donation files often require source-of-funds evidence, so prepare it in advance. If any requirement is still unclear, send a sample image to the receiving body before producing the full set. In Thailand a donation is deductible where the recipient is a hospital, an educational institution, or a public charitable organisation or institution announced by the Minister of Finance under section 47(7)(b) of the Revenue Code. The Revenue Department also runs the e-Donation system, in which the recipient records donations electronically so the donor need not keep a paper receipt. Being a registered juristic person does not by itself mean an organisation has been announced as a public charitable organisation. A donation receipt or acknowledgement letter issued by a Thai organisation and used before a foreign tax authority must be translated to match the original item for item: the donor's name as in the passport, the receipt number, the date, the amount and currency, the recipient's name and registration number, and the statement that the gift was made without consideration. Whether the donor obtains relief is decided by the tax authority in the donor's own country; certifying a translation creates no tax entitlement. ILC handles documents only: translation, certified translation, coordinating a notarial services attorney and running certification at the Department of Consular Affairs and embassies. It is not a tax adviser, an auditor or a fundraising agent, it does not warrant that any organisation will be announced as a public charitable organisation, and it guarantees no decision by the Revenue Department, the foundation and association registrar, AMLO, a bank, a grant-maker or any foreign authority. Cost and lead time depend on page count, how many certified sets are needed, the target language and the steps the receiving party requires, so every file is quoted before work starts. Send scans of every page together with the written requirements from the donor, grant-maker, bank or receiving authority via LINE @NAATI, call +66 80-557-8887 or email ilc@thainotary.co.th.

ปรึกษาฟรี — LINE @NAATI · โทร 080-5578887 · อีเมล ilc@thainotary.co.th