Message of Appreciation

Valuable donations to the Laboratory Medicine Foundation are used for laboratory quality improvement projects that contribute to improving public health.
We sincerely thank everyone who participates in giving.

Use of Donations

Donations are used, in accordance with the founding purpose of the Laboratory Medicine Foundation, for the following activities so that accurate and standardized test results can be generated in laboratory medicine laboratories through systematic
and comprehensive quality assessment and standardization activities in laboratory medicine, thereby contributing to public health.

• 1. Research Fund: Laboratory quality improvement research projects and development of research-related programs.
• 2. Education Fund: Educational workshops, promotion, and educational content development.
• 3. Standard Development Fund: Revision of laboratory accreditation Standards, improvement of Standard structure, and enhancement of computerized Standard management.
• 4. Information Management Fund: Laboratory standardization projects and in vitro diagnostic product evaluation.
• 5. Information Management Fund: Laboratory standardization projects and in vitro diagnostic product evaluation.
• 6. International Affairs Fund: ISQua Standards and ISQua Surveyor Training Programme accreditation activities.

Donation Types

Tax Benefit Information

The Laboratory Medicine Foundation is a public-interest corporation (formerly a designated donation organization) under Article 39 (1) 1 (f) of the Enforcement Decree of the Corporate Tax Act, and donations are eligible for tax benefits as prescribed by tax law.
Donation proceeds and their use are disclosed transparently through public notices on the Foundation website.

Individual Donors

• Tax credit is available up to 30% of earned income (15% for donations up to KRW 10 million and 30% for the amount exceeding KRW 10 million).
• Amounts exceeding the limit may be carried forward for deduction for 10 years.

Sole Proprietors

• Recognized as necessary expenses when filing global income tax.
• Deductible up to 30% of global income.
• Amounts exceeding the limit may be carried forward for deduction for 10 years.

Corporations

• May be treated as deductible expenses up to 10% of corporate income.
• Amounts exceeding the limit may be carried forward for 10 years and included as deductible expenses.

※ The tax benefits above are based on the 2025 tax year and may change according to amendments to the relevant tax laws.

Donation Application and Payment Procedure

• Donor: Complete and submit the donation commitment form.
• Foundation: Review the commitment form and provide payment guidance.
• Donor: Transfer the donation.
• Foundation: Issue a donation receipt.

Donation Payment Inquiries

Laboratory Medicine Foundation Office / (070) 8804-9507 / lmf@lmf.or.kr

Laboratory Medicine Foundation Donation Commitment Form

National Tax Service

https://www.nts.go.kr/