This article provides a definitive list of expenditures that are explicitly disallowed as tax deductions. These include donations to entities that are not Qualifying Public Benefit Entities, most fines and penalties (excluding compensation for damages), bribes and other illicit payments, and dividends or similar profit distributions to owners. Also non-deductible are amounts withdrawn by natural person owners, the Corporate Tax itself, recoverable Value Added Tax (VAT), and income tax paid in a foreign jurisdiction. This list ensures clarity and prevents deductions for expenses that are considered distributions of profit, penalties, or taxes.