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TAMK research and development fund accepts donations. As defined in the Income Tax Act, a donation to a university of applied sciences is tax deductable in societies’ income taxation (www.finlex.fi - TVL, 57§ subsection 1, paragraph 2, and subsection 2, (1535/92) and Income Tax Act (1551/92) 2 – 3 §). The donor must also inform the financial administration of their own organisation in order for the payment to be carried out.