Regarding the 100% of donations to charitable institutions and others that can be deducted from the taxes of individuals and legal entities, as mentioned in Article 172 of the Direct Tax Law, the new directive from the Head of the National Tax Administration is quite surprising.
Leaving aside the institutions added on September 22, 2022, whose affiliations and connections are not very clear, are the Basij Headquarters of Khatam al-Anbiya and the Basij Headquarters of Imam Hassan Mojtaba also considered charitable organizations?
What are the components and goals of these institutions? What kind of charitable work do these organizations do? Please provide information so that those in need can seek assistance.
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