Tax incentives

Donations to the NINS are eligible for tax incentives.
Note: This applies only to residents within Japan.

Deduction from taxable income

The amount of the donation minus 2,000 Yen can be deducted from your income for the relevant year.
The maximum deductible donation amount is 40% of gross income for the year.

Tax credit

A certain percentage of the donation amount can be deducted directly from your income tax bill, regardless of your tax rate. The maximum deductible donation amount is 40% of gross income for the year.

When filing a tax return, you must submit a receipt for the donation and  "copy of the certificate for tax credit". A "copy of the certificate for tax deduction" will be sent together with the donation receipt.

The tax credit is available from the National Institutes of Natural Sciences Fund (Young Researchers). You can choose between an income tax deduction and a tax credit when you make a donation to the National Institutes of Natural Sciences Fund (Young Researchers).

How to donate

NINS accepts donations offered online or in writing using the following methods.

Online procedure

1. Application

Enter the necessary information in the input fields of the form.

1. 1. National Institutes of Natural Sciences General Business Fund
   2. National Institutes of Natural Sciences Research and Other Support Business Fund
   3. National Astronomical Observatory of Japan Fund
   4. National Institute for Fusion Science Fund
   5. National Institute for Basic Biology Fund
   6. National Institute for Physiological Sciences Fund
   7. Institute for Molecular Science Fund
   8. Astrobiology Center Fund
   9. Exploratory Research Center on Life and Living Systems Fund
   10. Nobeyama Radio Observatory Fund
   11. National Institute for Basic Biology 50th Anniversary Fund
   12. National Institute for Physiological Sciences 50th Anniversary Fund
   13. Development of a compact mid-infrared laser for plastics processing
   14. Development of plasma facing materials for fusion energy

2. Credit card payment
   
   Once you have completed your application on the donation reception site, a button will be displayed for credit card payment procedures.
   After clicking, go to the payment site, enter the necessary information, and complete the payment procedure.
   　*Donations offered online can only be made by credit card.
3. Letter of appreciation and receipt
   After confirming your donation, the department in charge will send you a letter of appreciation and a receipt.
   We also offer various benefits depending on the donation amount.

 Documentary procedure

1. Application
   Download this Documents: Application form（PDF file）　Application form（Word file）
   Fill out the application form. Choose the organization you want to donate from the list below, and submit the form to the relevant department (by mail or e-mail).

2. Notification of Acceptance
   If we decide to accept your donation, the relevant department will send you a transfer request form.
   * Contact information of the relevant department is as follows.

3. Transfer
   When you receive the money transfer request form, please make the transfer at your nearest financial institution.

4. We will send you a thank you letter and receipt
   The department in charge will send you a thank you letter and a receipt after confirming that your donation has been received.

For US Residents Interested in Making a Donation

Donations from US residents

If you wish to make a donation to the NINS and its respective institutes (National Astronomical Observatory of Japan, National Institute for Fusion Science, National Institute for Basic Biology, National Institute for Physiological Sciences, and Institute for Molecular Science), you may do so through Myriad USA, regardless of whether you are an individual or a corporation. This allows you to receive U.S. tax benefits.

What is Myriad USA?

Myriad USA is a public charity based in New York State, US, and is incorporated under Sections 501(c)(3) and 509(a)(1) of the US Internal Revenue Code. NINS has a fiscal sponsorship agreement with Myriad USA. Please use this as a platform for making donations.

Donation Process

①US residents can donate through the Myriad USA website.
　Payments can be made by credit card, check, or bank transfer.
　→ Website: The National Institutes of Natural Sciences | Every.org

When specifying the fund to which you wish to donate, please check the box labeled "Add a note for The National Institutes of Natural Sciences" on the Donate page of the website, and enter the fund name in the "Private Note" field.
You can find the type of donations at: https://www.nins.jp/en/about/folder11/post_26.html#list.

②Myriad USA will issue a receipt.
　Please note that NINS does not issue receipts.

③Donation remittance to NINS
　NINS will submit a grant application to Myriad USA. At that time, Myriad USA's processing fee will be deducted based on the donation amount, and the funds will be deposited with NINS.

Donations from bequests and inheritances

Donation by will (bequest)

A bequest is a gift or donation of the property you have built up to date to a specific organization, by making a will to a specific person as well as your heirs. Bequeathing a portion of your estate to NINS is a social contribution activity and will help further Research of NINS.

No inheritance tax is levied on bequeathed property. When filing an inheritance tax return, you will need the "Receipt of Donation" issued by NINS.

Donating inherited property

You may donate property inherited from a family member to NINS, according to the wishes of the deceased.

The decedent may donate, within 10 months from the day following the day on which the person who owns the property became aware of his or her death. The donation is not subject to inheritance tax, provided that a certificate issued by NINS accompanies the donation when filing the inheritance tax return.

Contact Information

Matters to be confirmed before making a contribution