Donation Solicitation Registration: Who Must Register and What to File — 10,000,000 won or More, Ministry of the Interior and Safety above 1,000,000,000 won

Procedure

1. 1. Check whether registration applies

   Soliciting donations means asking, encouraging or requesting others, by letter, advertisement, information network or other means, to give money, goods, listed shares, prepaid electronic payment instruments and similar items. Membership dues received by a corporation or organization from its members, money a religious body collects from its believers for its own activities, and money collected from members by school supporters' associations or alumni associations are excluded. The purpose must be in the public interest, such as charity, relief from disasters (excluding natural disasters), international relief, or promotion of education, culture, the environment, the rights of the vulnerable, or health and welfare, and the State, local governments and corporations they fund generally may not solicit.

2. 2. Identify the registration authority and disqualifications

   Register with the Minister of the Interior and Safety if the amount exceeds 1,000,000,000 won or the purpose is a comparable public-interest purpose under Article 1-2, Item 4 of the Enforcement Decree; otherwise register with the mayor or governor having jurisdiction over the fundraising organizer's address. The same project may not be registered with two or more authorities. Minors, persons under adult or limited guardianship, undischarged bankrupts, persons within 2 years after completing a sentence of imprisonment without labor or heavier, persons on probation, and persons within 1 year after cancellation of registration cannot register, and the same applies to a corporation or organization whose representative or officer falls under these grounds.

3. 3. Prepare the solicitation and use plans and open a dedicated account

   The solicitation plan specifies the purpose, type of donations, target amount, area, method, period (1 year or less) and storage method. The use plan specifies the itemized estimated solicitation costs and how they will be funded, and the method and period of use; solicitation costs may not exceed the ratios in Annex 1, such as 15% or less of the amount for solicitations of 1,000,000,000 won or less. The use period is within 2 years from the start of the solicitation period and may be extended by up to 2 years if needed. Open a separate dedicated account for soliciting and using the donations.

4. 4. File the application and receive the registration certificate

   Submit the donation solicitation registration (change registration) application with the plans and attachments to the registration authority; it can also be filed through the integrated donation management system. The authority checks that the plan serves the public interest, that there are no disqualifications, and the fundraising organizer's credit and capacity to carry out the project, then issues a registration certificate and announces it in the official gazette or bulletin. Once soliciting begins, post the registration authority and number, the purpose, whether tax benefits apply, the share of donations used for solicitation costs, and how to check the results at the solicitation site.

5. 5. Manage the solicitation and report the results

   Accept donations only at public places, through the dedicated account, or via information networks, keep a ledger recording each receipt, and issue receipts to donors. Stop immediately when the period ends or the target is reached, and within 30 days of stopping submit the donation solicitation completion report with a balance certificate for the dedicated account. After the funds are used, request an audit within 30 days and submit the solicitation and use statement report with the audit report within 60 days; if the amount solicited is 100,000,000 won or less, attach expenditure evidence instead of an audit report.

Required documents

• Donation solicitation registration (change registration) application (Enforcement Decree of the Act on Collection and Use of Donations and Promotion of Donation Culture, Form No. 1)
• Solicitation plan (purpose, type of donations, target amount, area, method, period, storage method)
• Use plan for the donations (itemized estimated solicitation costs and funding, method and period of use)
• Copy of the articles of incorporation, bylaws or rules and proof that the organization is officially recognized (corporations and organizations)
• Copy of the dedicated account bankbook
• Location of the solicitation office (if one is set up)
• Donation solicitation registration recommendation from the head of a central administrative agency (for purposes under Article 1-2, Item 4 of the Enforcement Decree)
• Letter of authorization (when filed by an agent)

Fees

Typically several hundred thousand won to several million won in the industry. We provide a quote after consultation based on the target amount, registration authority, solicitation method, and whether change registration or completion and use statement reports are included. Government fees are separate.

See fees and official charges for this service →

Legal basis and review date

• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 2
• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 4
• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 7
• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 12
• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 13
• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 14
• Act on Collection and Use of Donations and Promotion of Donation Culture, Article 16
• Enforcement Decree of the Act on Collection and Use of Donations and Promotion of Donation Culture, Article 2
• Enforcement Decree of the Act on Collection and Use of Donations and Promotion of Donation Culture, Article 3
• Enforcement Decree of the Act on Collection and Use of Donations and Promotion of Donation Culture, Article 19
• Enforcement Decree of the Act on Collection and Use of Donations and Promotion of Donation Culture, Article 20
• Enforcement Decree of the Act on Collection and Use of Donations and Promotion of Donation Culture, Annex 1

Checked against the statutes on 2026-10-07

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• Registration alone does not create tax benefits for donations. Because you must post accurately at the solicitation site whether tax benefits apply, first check whether the organization has been designated as a public-interest corporation.
• When the period ends or the target is reached, stop soliciting immediately and submit the completion report within 30 days. Failing to disclose results or to submit the use statement report is punishable by imprisonment of up to 3 years or a fine of up to 30,000,000 won.

Frequently asked questions