By means of Legal Notice 2 of 2017, the rules applicable to donations made to the Malta Community Chest Fund (MCCF) were amended so that these would apply to donations made until 31st December 2016. Before this amendment, the rules were only applicable to donations made during the calendar year 2015.
By virtue of such rules, where a company makes a donation of not less than €2,000 to the MCCF, such a donation may be claimed as a deduction against its income, provided that a certificate is issued by the said MCCF and attached with the company’s income tax return.