The Hong Kong Pro Bono Roundtable held its third meeting of 2026 on 14 September, generously hosted by Morgan, Lewis & Bockius.
The session was led by Yan Zeng and Chris Kung of Morgan, Lewis & Bockius, designed specifically for lawyers taking on pro bono matters supporting charities in Hong Kong. Participants gained practical insights into the legal principles governing Hong Kong charities, the various legal forms charities can take, and key tips for completing tax exemption applications under Section 88 of the Inland Revenue Ordinance. The speakers also shared valuable context regarding the Inland Revenue Department’s (IRD) review process, covering common enquiries, practical case studies, and the IRD’s ongoing review of charities’ tax-exempt status, followed by a Q&A with in-person and online attendees.
We are grateful to Yan Zeng and Chris Kung for leading such an insightful session, and to all participants for their active engagement. We hope the Roundtable has inspired more legal professionals to contribute their skills to supporting Hong Kong’s charitable sector.