The Revenue Department says this year is the first in which charitable organisations such as temples must receive donations through the e-Donation system for donors to claim deductions. About 46,000 religious sites of all faiths are registered, roughly 43,000 of them Buddhist. Donations via e-Donation reached 23 billion baht in the 11 months to August 2026. Temples that pay construction or rental costs still must withhold tax at source. For a business, check that any temple or foundation you donate to appears in the e-Donation system before claiming a deduction. Foundations that earn non-donation income must still file PND 55.