Corporate Contribution Programme / Donation Plan
What is the Corporate Contribution Programme?
The Corporate Contribution Programme (CCP) is a potentially cost effective alternative to paying Tuition fees and the income taxes that are assessed on those fees.
Is it approved for tax purposes?
Under an agreement with the National Taxation Agency, established in 1978 by the American School in Japan, the CCP is available to companies and organisations that would ordinarily take responsibility for covering educational expenses for their foreign employees’ children. In subsequent guidance the National Taxation Agency extended approval of the CCP to some of the main international schools in Japan. Currently around ten schools including The British School in Tokyo operate this programme. The British School in Tokyo is also one of the founder members of the registered CCP Association.
How does it work for the Company?
Under the authorised agreement corporations that participate in the CCP by making an agreed donation enable the school to fund special corporate scholarships which are awarded to the dependent children of the companies’ employees. These scholarships are not taxable as personal income in Japan and so the corporations avoid the substantial grossing up tax impact that would arise if they paid, or reimbursed, regular tuition fees which are regarded as a taxable benefit. The precise tax savings are contingent on the employee’s income and other considerations, and can be analysed only by those in the company who are most familiar with the employee’s tax status, or their tax advisors.
How does it support the School?
By participating in the programme, corporations provide additional income to the school at no additional cost to the company. This additional income provides the school with funding for continued improvement of facilities and investment in teaching and other resources to ensure the continuation of an excellent education provided for all the students.
Which organisations can participate?
Organisations which have foreign employees with children in the British School in Tokyo, and are not foreign government offices (Embassies and Ministry representative offices), may join the programme. The number of children attending the school is not a deciding factor so it may be possible with only one student, or equally possible with several students from different families.
What are the steps to join the CCP?
If a company wishes to join the CCP or requires further information, the first step is to contact the Development Office by email to firstname.lastname@example.org or alternatively to print out and complete the simple application form here and send it by email to the address above, by fax to 03-3411-4216 or post it to: William Carson, Development Office, The British School in Tokyo-Showa, Showa Women’s University 5th Building, 1-7-57 Taishido, Setagaya-ku, Tokyo 154-8533, JAPAN.