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The Tax Regime of Non-Profit Organisations

Author

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  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Considering the obligation of non-profit organisations to declare the corporate tax every year and taking into account that, nowadays, numerous entities of this type have a taxable income besides the nontaxable one, it is necessary that we apply the special tax rules correctly, that we follow the tax result calculation steps set out by the Methodological norms for the application of the Fiscal Code and that we are acquainted with the declarative obligations. In addition, if the non-profit organisation registers for tax deductions and it receives a sponsorship, the tax payer making the sponsorship can subtract the related amount from the corporate tax.

Suggested Citation

  • Elena STĂNCIULESCU, 2020. "The Tax Regime of Non-Profit Organisations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 58-66, February.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:2:p:58-66
    DOI: 10.37945/cbr.2020.02.07
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    More about this item

    Keywords

    non-profit organisation; non-taxable income; economic activity; taxable income; tax result;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

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