The Hong Kong Inland Revenue Department (IRD) has published an updated Tax Guide for Charitable Institutions and Trusts of a Public Character. According to the IRD, the guide has been updated to make it clear that a charity must not engage in or support any acts or activities which are unlawful or contrary to the interests of national security. The Department will pay due regard to the compliance with this requirement in determining whether an organization should be recognized as a charity exempt from tax under section 88 of the Inland Revenue Ordinance.