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Tax Benefits
The Gyeonggi Cultural Foundation (Nam June Paik Art Center) is recognized as an eligible organization for general donations (formerly designated donations) under the Corporate Tax Act and as a specialized arts corporation under the Culture and Arts Promotion Act.

Donations made to support the Nam June Paik Art Center may qualify for tax benefits, including tax credits and deductible expenses, in accordance with applicable Korean tax laws and regulations.

Eligible Donors	Individual and corporate donors
Donation Recipient	Gyeonggi Cultural Foundation (donations designated for the Nam June Paik Art Center) ※ Donation receipts are issued in the name of the Gyeonggi Cultural Foundation. Tax deduction details can be easily verified through the National Tax Service Hometax Year-end Tax Settlement Simplification Service.
Donation Method	Direct donation
Deduction Amount	Individual: 15% tax credit on donation amount (30% tax credit for portions exceeding KRW 10,000,000)
Deduction Amount	Corporation: Full amount recognized as deductible business expenses (inclusion in deductible expenses)
Limit	Individual: Within 30% of earned income amount
Limit	Corporation: Within 10% of income amount
Carryover Deduction Period	Individual: 10 years
Carryover Deduction Period	Corporation: 10 years (Carried-over donations are deducted prior to donations made in the current year)
Relevant Regulations	Income Tax Act Article 34 (Donation Deduction), Corporate Tax Act Article 24 (Non-inclusion of Donations in Losses), etc.