Through the 2% provision of the Fiscal Code, the tax payers have the possibility to direct 2% of the income tax to a nonprofit entity under Ordinance no. 26/2000 regarding associations and foundations.
This mechanism has a seris of advantages for all stakeholders - citizens, organizations and state:
• it is a democratic mechanism that contributes to the transparency of the fiscal and budgetary policy
• assists the NGOs in their efforts to solve various social problems
• creates a link between state, citizens and organizations contributing to the development of the civil society and social capital
The provision helps in creating a mechanism through which a citizen can decide how 2% of the income tax is paid, directing this amount to a NGO. This way it appeared a form of partnership between citizens, fiscal authorities and NGO sector. Basically the citizen tells the state the way he wants to spend a part of his income tax.
Warning, this amount is not a sponsorship or a donation but is essentially a part of the state budget that is targeted by every citizen to NGOs.
This type of system operates successfully in several Central and East European countries. The 1% system operates in Hungary since 1997 and in Lithuania, Slovakia and Poland since 2002. In Hungary approximately 33% of the taxpayers use this type of system for directing a part of their income tax (2%) to NGOs or religious organizations.
One of A.J.P.H.'s objectives is to promote NGOs which have the mission to promote and support the rights of persons with disabilities. the Agency believes that this provision could help the partner organizations to develop and thus to improve their services.
- 230 Form Catharsis
- 230 Form Copiii de Cristal
- 230 Form Mens Sana
- 230 Form Blind Persons Association Brasov
- 230 Form Support for Sensory Deficient Persons Brasov
- 230 Form Deaf Persons Association Brasov
- 230 Form GE RO Foundation
- 230 Form Motivation Romania
- 230 Form Rafael Codlea