| Year | 1981 | 1986 | 1991 | 1996 | 1997 | 1998 | 1999 | 2000 |
| % | 0.10 | 0.09 | 0.12 | 0.16 | 0.16 | 0.19 | 0.18 | 0.19 |
| Year | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 |
| % | 0.22 | 0.24 | 0.24 | 0.32 | 0.36 | 0.35 | 0.36 | 0.41 |
| Year | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 |
| % | 0.48 | 0.49 | 0.48 | 0.46 | 0.47 | 0.47 | 0.49 | 0.47 |
| Year | 2017 | 2018 | ||||||
| % | 0.45 | 0.45 |
Operational Definitions
Approved charitable donation means a donation of money to any charitable institution or trust of a public character which is exempt from tax under s88 of the Inland Revenue Ordinance or to the Government, for charitable purposes.
Footnote
All figures are collected from Inland Revenue Department from 1981 and refer to financial year, e.g. figure for 1980-81 is used for 1981.
