Private School Act Enforcement Rules Article 44

A school's corporate body applying for exemption from various taxes pursuant to Article 61, Paragraph 1 of the Act shall send a copy of its application to the corporate body's competent authority.When a private person or group makes a donation to a school's corporate body or private school's corporate body pursuant to Article 61 Paragraph 2 of the Act the school's corporate body or private school's corporate body receiving the donation shall make out a receipt stating the donated items and their value, shall issue a document verifying the donation to the donor, who can use the document to apply to the local tax agency for a tax deduction in accordance with the law. The same shall apply when a religious corporate body makes a donation to a school's corporate body, a private school's corporate body, or another religious corporate body for the establishment of a religious study institute.