All donations should be made payable to "The University of Hong Kong". Donations to The University of Hong Kong, under Section 88 of the Inland Revenue Ordinance, are exempt from tax as it is an educational institution of a public character (Cap 1053 University of Hong Kong Ordinance). Donations are cumulative. Donations over HK$20,000 are eligible for HKU Foundation memberships. 

In line with the University's sustainability initiatives and be more environmentally friendly, official donation receipts will be issued to donors in electronic format via email (unless a donor specifies a printed receipt) with effect from July 1, 2017.  To facilitate monthly donors in their tax return filing, electronic official donation receipts-cum-annual donation summaries on all donations received within the fiscal year will be provided in April every year.