Yasukuni Shrine honours millions of mostly Japanese war dead, but is contentious for also enshrining senior military and political figures convicted of war crimes by an international tribunal.
The indigenous Shinto religious shrine has for decades been a flashpoint for criticism by countries that suffered from Japan's colonialism and aggression in the first half of the 20th century.
Abe, a staunch nationalist who wants to see Japan's pacifist constitution amended, visited the shrine in December 2013, but has stayed away since.
A member of Japan's ruling Liberal Democratic Party said Abe had sent the monetary offering this year in his capacity as president of the party, not as prime minister.
His decision not to attend the shrine again this year comes as Tokyo has sought cooperation with Beijing and Seoul over North Korea's nuclear and missile programmes.
Pyongyang last week threatened to test-fire missiles toward the US Pacific island territory of Guam, after US President Donald Trump warned North Korea of "fire and fury".
Masahiko Shibayama, a party aide to Abe who made the donation on his behalf, said at the shrine that it came from Abe's personal funds, according to private broadcaster Nippon TV.
"Upon direction from (LDP) President Abe, I offered my condolences to the ancestors who sacrificed their lives in the war and reaffirmed my commitment to eternal peace," Shibayama told reporters.
Lawmakers, mostly conservative, say pilgrimages to the shrine are a chance to console the spirits of the dead and pray for peace. But North and South Korea and China consider them painful reminders of Japanese colonialism and invasion during the early 20th century.
The close Abe ally and onetime protege resigned as defence minister late last month over a scandal at the ministry.
Today marks the 72nd anniversary of Japan's surrender on August 15, 1945.
An official annual ceremony commemorating the end of the war is scheduled Tuesday inside a Tokyo arena and will be attended by Abe as well as Emperor Akihito.
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