סעיף 46 לחוק מס הכנסה פוטר מענקים ותרומות ממסים. במילים אחרות, עמותות ללא מטרת רווח לא יצטרכו לשלם מסים על תרומות שהן מקבלות במענקים. זהו עזרה גדולה עבור עמותות ללא מטרת רווח. בדרך זו, הממשלה מסייעת לעמותות באופן עקיף.
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