Article 76 bis 5 addresses the treatment of 'late payment' amounts in Islamic finance. Since Sharia prohibits conventional interest on late payments, institutions often charge a penalty that must be donated to charity. This Article allows such donations to be fully deducted from taxable income, provided they are made to approved entities (per Article 55). Crucially, these specific donations are not restricted by the standard 5% cap on total donations. This recognizes the unique regulatory and religious obligations of Islamic financial institutions, ensuring their mandatory charitable contributions do not result in an unfair tax burden.