◇Contribution Acceptance Criteria
In terms of contribution acceptance criteria, our foundation in principle requires that contributors make donations on a voluntary basis and not demand compensation. For this reason, should a contributor require that our foundation provide some kind of benefit or convenience in return, we will not accept the contribution.

◇Contribution Types and Uses
Contributions can generally be divided into general contributions, specified-purpose contributions, and specified-fundraiser contributions. Contributions accepted here are handled as general contributions, and contributors cannot specify purposes. The foundation will decide which business purposes to apply the funds toward.

◇Contribution Usage
In its “Regulations for the Usage of Contributions,” the foundation establishes that “A total of 50% or more of contribution amounts shall be used for the foundation’s operations as established in its articles of incorporation and operations in the public interest (this refers to operations related to academia, the arts, charity, and so on that contribute to promoting benefits for a large number of unspecified individuals), and the remainder shall be used for profit-making operations, etc., or operating costs separate from the foundation’s operations as established in its articles of incorporation and operations in the public interest (this refers to routine expenditures required to manage the foundations’ operations).”

◇Contribution Deductions
In the case of individual contributors, contributions made to non-profit general foundations are not eligible for the contribution deduction when filing income tax returns. In the case of groups and corporations, contributions can be included in expenses up to the maximum amount for general inclusion in expenses as calculated below according to the amount of capital and amount of income. For details about contribution deductions, please inquire with your nearest tax office.
　Maximum amount for general inclusion in expenses: (Amount of capital x 2.5/1,000 + annual earnings x 2.5/100) x 1/2

◇Handling of Personal Information
The contributor’s name, age, address, and other personal information the foundation acquires when a contribution is made will be used in tasks related to contributions. In addition, please be aware that a portion or the entirety of this personal information may be provided to contractors, and a list of our contributors may be provided when requested by appropriate authorities. The list of contributors contains information on contributors’ names, addresses, contribution amounts, contribution dates, and so on, and will be managed appropriately.

◇Exclusion of Anti-social Forces
Contributors, in addition to affirming the following listed items, agree to assume responsibility and not object to the invalidation/cancellation of the contribution, the seeking of damages, and other such actions should any of the following items be violated.
（(1) I (in the case of corporations, this includes their executives and other such personnel) do not belong to any gangs or gang-related companies, and I am not a fixer of shareholders’ meetings or any individual (or part of any organization) that is the equivalent thereof (hereinafter collectively referred to as “anti-social forces”), nor do I have any special relationship with any anti-social forces.
(2) I am not using my name to make a contribution on behalf of any anti-social forces.

◇Contribution Refunds
We will not issue refunds of accepted contributions for any reason. However, contributions from individuals/corporations identified as anti-social forces or individuals/corporations our foundation deems to be inappropriate will not be accepted, and the amount received will be returned. Inappropriate contributions refer to those that go against public order and morality, those that include religious or political intentions, those that may lead to future conflict, and so on.

◇Contribution Application Process
Contributors who apply to make a contribution through the application form will receive a confirmation e-mail at the e-mail address they entered which confirms that their submission is complete, and they will also receive information concerning the bank transfer for the contribution. When the confirmation e-mail arrives, please transfer the amount by the specified expected transfer date. Once the transfer to the specified account has been confirmed, we will begin preparations for personal commendations, thank-you letters, receipts, and other items. We will handle applications in order of arrival. Due to the small size of our administrative staff, please be aware that the process may take one to two months.

◇Issue a receipt
Because receipts will be provided after the contribution is transferred to the specified account, issuance may take one to two months from receipt. In addition, the date that the contribution is transferred to the specified account will be used as the receipt date. Receipts for contribution applications made in December and afterward may be issued using a date from the following year. Please be aware that contribution deductions use the receipt’s year of issuance.

◇Transfers to the Specified Account
If you wish to make contributions without going through the specified process, please make transfers to the following accounts directly. However, contributions that are transferred directly will be treated as anonymous contributions, and we will not issue receipts, commendations, thank-you letters, and so on.