Public Interest Corporation Designation in Korea — Quarterly Deadlines and Required Articles Clauses for Donation-Eligible Status

Procedure

1. 1. Check eligibility and disqualifications

   Nonprofit corporations permitted under Article 32 of the Civil Act, foreign nonprofit corporations, social cooperatives and public institutions other than public corporations may apply. An organization cannot be designated if fewer than 3 years have passed since a prior designation was revoked, or if the corporation or its representative campaigned for a specific party or person in the year of designation or the preceding year.

2. 2. Revise the articles of incorporation

   The articles must state that income is used for the public interest rather than for members, that the direct beneficiaries are the unspecified public, and that remaining assets on dissolution revert to the State, a local government or a nonprofit corporation with a similar purpose. They must also state that annual donation receipts and their use will be disclosed on the website, and any amendment first requires the competent authority's permission.

3. 3. Open a website and link a reporting channel

   Open a corporate website and link it to the reporting website of at least one body that supervises public interest violations, such as the Anti-Corruption and Civil Rights Commission, the National Tax Service or the competent authority. Without this link the requirement is not met even if the articles are in order.

4. 4. Prepare the application and attachments

   Attach to the public interest corporation recommendation application the establishment permit, the articles, settlement statements for the last 3 years and the current year's budget, a business plan for raising donations during the designation period, and the representative's pledge to comply with obligations. A corporation less than 3 years old submits the settlement statements available, the current year's budget and a monthly income and expenditure statement up to the month before the application.

5. 5. File by the quarterly deadline

   The application is filed with the Commissioner of the National Tax Service (including the tax office with jurisdiction over the principal office) by the 10th day of the month two months before the last month of the quarter. The deadlines are January 10, April 10, July 10 and October 10, and the Commissioner recommends qualifying corporations to the Minister of Finance and Economy by the 10th day of the month before the last month of that quarter.

Required documents

• Public interest corporation recommendation application
• Establishment permit (certificate of establishment approval for social cooperatives)
• Articles of incorporation (including public interest use, reversion of remaining assets and disclosure clauses)
• Settlement statements for the last 3 years and the current year's budget
• Monthly income and expenditure statement up to the month before application, if established less than 3 years ago
• Business plan for raising donations during the designation period
• Representative's pledge to comply with public interest corporation obligations
• Public interest activity report on donations raised and spent, for re-designation

Fees

Typically several hundred thousand won to several million won across the industry. The fee depends on whether an amendment of the articles requiring permission is also needed and how much of the business plan and documents must be newly prepared, and is quoted after consultation. Government fees are separate.

See fees and official charges for this service →

Legal basis and review date

• Enforcement Decree of the Corporate Tax Act Article 39
• Enforcement Rule of the Corporate Tax Act Article 18-3

Checked against the statutes on 2026-10-06

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

• After designation, annual donation receipts and their use must be disclosed on the corporation's website and the National Tax Service website within 4 months after the end of each business year, and failure to do so is a ground for a request to revoke the designation.
• If the designation is revoked for activities outside its purpose, breach of the conditions of establishment permission, or failure to meet the required ratio of spending on its proper purpose business, the corporation cannot be designated again for 3 years from the date of revocation.

Frequently asked questions