Article 11 of the KSA Income Tax Law specifies the conditions under which donations are deductible for tax purposes. When determining a taxpayer's tax base, a deduction is permitted for donations paid during the taxable year. To qualify, these contributions must be made to either public agencies or non-profit philanthropic societies. A critical requirement is that these recipient societies must be officially licensed within the Kingdom of Saudi Arabia and have the legal authorisation to receive such donations. This ensures that only contributions to state-recognised and approved charitable organisations can be used to reduce a taxpayer's taxable income.