지정기부금 관련법 개정 및 고시 안내

<p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">지정기부금 관련법 개정 및 고시 안내<p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> <p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> <p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"><a href='javascript:fileFilterViewer("http://cfile256.uf.daum.net/attach/998913495ACD83B12573AA", "/cfile256/99/8913495ACD83B12573AA", "1. 2018년도 1분기 지정기부금단체 등 및 법정기부금단체의 지정·변경 고시.hwp", "grpid%3DlGm9%26fldid%3DLMAn%26dataid%3D194%26fileid%3D1%26regdt%3D20180411124049&url=http%3A%2F%2Fcfile256.uf.daum.net%2Fattach%2F998913495ACD83B12573AA")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 1. 2018년도 1분기 지정기부금단체 등 및 법정기부금단체의 지정·변경 고시.hwp</a><p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> <p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; 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letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> <p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> <p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">1. 관련근거 : 대한체육회 인사총무부-4228(2018.04.04.)<p class="0" style="text-align: left; letter-spacing: -0.2pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">2. 2018년도 지정기부금 관련법이 개정되어 다음과 같이 알려드리오니 업무에 참고하시기<p class="0" style="text-align: left; letter-spacing: -0.2pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> 바랍니다.<p class="0" style="text-align: left; line-height: 130%; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="text-align: left; letter-spacing: 0pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">1. 주요 개정내용(전문 붙임1 참조)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(214, 214, 214); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 70.08pt; height: 22.31pt;"> </td><td valign="middle" style="background: rgb(214, 214, 214); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 205.92pt; height: 22.31pt;">이전</td><td valign="middle" style="background: rgb(214, 214, 214); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 205.92pt; height: 22.31pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; font-weight: bold; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">개정(2018.3.30.)</td></tr><tr><td valign="middle" style="background: rgb(214, 214, 214); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 70.08pt; height: 88.31pt;">근거법령</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 205.92pt; height: 88.31pt;">법인세법 시행령제 36조 제 1항 제 2호 다목⇒법인세법 시행규칙 제 18조 2항 <p class="0" style="text-align: center; line-height: 120%; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">“영 제 36조 제1항 제2호다목에서 "기획재정부령이 정하는 기부금"이란 별표 6의3에 따른 기부금을 말한다.”</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 205.92pt; height: 88.31pt;">법인세법 시행령제 36조 제 1항 제 2호 다목<p class="0" style="text-align: center; line-height: 120%; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">“사회복지·문화·예술·교육·종교·자선·학술 등 공익목적으로 지출하는 기부금으로서 기획재정부장관이 지정하여 고시하는 기부금“</td></tr><tr><td valign="middle" style="background: rgb(214, 214, 214); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 70.08pt; height: 82.65pt;">기부금활동 범위</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 205.92pt; height: 82.65pt;">대한체육회특별시ㆍ광역시ㆍ도체육회대한체육회 회원종목단체</td><td valign="middle" style="border-width: 0.28pt 0.28pt medium; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 205.92pt; height: 82.65pt;">대한체육회시도체육회대한체육회 회원종목단체시ㆍ군ㆍ구체육회 시도체육회 경북탁구협회시․군․구 탁구협회</td></tr></tbody></table><p class="0" style="text-align: left; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">2. 변경사항 <p class="0" style="text-align: left; letter-spacing: -0.1pt; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> 1) 지정기부금 등의 범위 규정: 법인세법 시행규칙 별표 6의 3 → 기획재정부장관 고시<p class="0" style="text-align: left; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> 2) 기부금 영수증 발급법인: 시·군·구 체육회, 시도체육회 회원종목단체, 시·군·구 회원종목단체 등의 명의로 직접 기부금 영수증 발급 가능<p class="0" style="text-align: left; font-size: 12pt; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">3. 행정사항<p class="0" style="text-align: left; letter-spacing: -0.4pt; font-size: 12pt; font-weight: bold; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> 1) 지정기부금 단체로 지정된 것이 아니므로, 주무관청 정기보고 의무 등은 없으나 법령에 명시되어 있는 목적에 대하여만 영수증 처리 요망<p class="0" style="text-align: left; margin-right: 5pt; -ms-word-break: keep-all; tab-stops: left blank 30.0pt left blank 60.0pt left blank 90.0pt left blank 120.0pt left blank 150.0pt left blank 180.0pt left blank 210.0pt left blank 240.0pt left blank 270.0pt left blank 300.0pt left blank 330.0pt left blank 360.0pt left blank 390.0pt left blank 420.0pt left blank 450.0pt left blank 480.0pt left blank 510.0pt left blank 540.0pt left blank 570.0pt left blank 600.0pt left blank 630.0pt left blank 660.0pt left blank 690.0pt left blank 720.0pt left blank 750.0pt left blank 780.0pt left blank 810.0pt left blank 840.0pt left blank 870.0pt left blank 900.0pt left blank 930.0pt left blank 960.0pt left blank 990.0pt left blank 1020.0pt left blank 1050.0pt left blank 1080.0pt left blank 1110.0pt left blank 1140.0pt left blank 1170.0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> 2) 목적 적합여부 및 수혜자 선정에 관하여는 각 단체별 내부 규정 및 국세청 해석에 따라서 처리 요망(법률에 대한 경북체육회의 해석 권한 및 효력 없음)