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of <h1>Tax Deductions: 175% for Scientific, 125% for Social Research, 100% for Defense, 50% for Memorial Donations</h1> The statutory provisions outline various categories of contributions and donations eligible for tax deductions. Part I allows a 175% deduction for donations to approved institutions engaged in scientific research. Part II provides a 125% deduction for contributions to institutions conducting statistical or social science research. Part III lists entities eligible for a 100% deduction, including national defense and relief funds, educational institutions, and welfare funds for armed forces and medical relief. Part IV specifies a 50% deduction for donations to memorial funds, children's funds, and organizations promoting housing, minority interests, and historical site renovations. Each category is subject to specific conditions and approvals.
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