Answer:

1. Donations made to officially registered educational, cultural, public welfare, and charitable organizations or agencies, or to specific athletes through a designated account set up by the central authority under the Sports Industry Development Act are deductible for no more than 20% of a taxpayer’s consolidated gross income with original receipts presented.
   Furthermore, donations made to national defense, for encouragement of the morale of members of the armed forces, to the government, or to non-departmental public bodies; the artifacts, specimens, works of art or facilities to public museums under the Museum Act; for the maintenance and repair of antiquities, historic buildings, under the Cultural Heritage Preservation Act; to the National Culture and Arts Foundation or the cultural foundations of municipalities, counties or cities the artifacts, works of art, monuments, etc., to the government under the Culture and the Arts Reward and Promotion Act; or to unspecified athletes through a designated account set up by the central authority under the Sports Industry Development Act are fully deductible with original receipts presented.
2. Where the taxpayer donates non-cash property, the calculation of the amount of donations, unless otherwise provided by law, shall be based on the acquisition cost and in compliance with the standard approved by the competent authority. Taxpayers shall submit certificates issued by the donee and documents of procurement such as purchase contract and payment receipt or other relevant documents when declaring. If the non-cash property donated is received through inheritance or gift, donors shall provide the certificate of estate/gift issued by the tax authorities together with the said certificate when declaring.