However , subject to certain limitations , charitable institutions or trusts of a public character are exempt from tax under section 88 of the inland revenue ordinance 不过，除受某等限制外，属公共性质的慈善机构或信托团体可根据税务条例第88条获豁免缴税。
Any organisation wishing to seek recognition as an approved charitable institution or trust of a public character should submit the following documents to the department : - a 任何机构如想获本局承认为属公共性质的慈善机构或信托团体，必须递交下列文件和资料：
A list of charitable institutions and trusts of a public character which have been granted exemption under section 88 of the inland revenue ordinance is available on the internet from : - 根据税务条例第88条获豁免缴税的属公共性质的慈善机构及信托团体名单载于本局网页，网址是：
A body appearing in the list of approved charitable institutions and trusts of a public character , which are exempted from tax under section 88 of the inland revenue ordinance ( iro ) , may be regarded as a charitable body 根据《税务条例》第88条获豁免缴税的慈善机构及慈善信托的团体，可被视为慈善团体。
The applicants should be registered under the societies ordinance or incorporated under the companies ordinance or formed by statute or registered on the list of approved charitable institutions or trusts of a public character 申请团体必须已根据社团条例或公司条例注册立案，或已根据法例成立，或已注册为认可慈善机构或公共性质的信托团体。
The department is not responsible for the registration of charities . however , subject to certain limitations , charitable institutions or trusts of a public character are exempt from tax under section 88 of the inland revenue ordinance 本局并不负责为慈善团体注册。不过，除受某等限制外，属公共性质的慈善机构或信托团体可根据《税务条例》第88
