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Aspects Regarding the Support of Non-Profit Entities/Places of Worship

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

In accordance with the legal regulations in force, the tax payers natural persons may exercise the option to direct up to 3.5% of the tax related to the incomes achieved in the year 2021 for supporting non-profit entities that are established and operate according to the law and the places of worship, as well as for granting private scholarships. This support can be carried out by filling in form 230 and/or the single return regarding the income tax and the social contributions due by the natural persons. The beneficiaries of these amounts must be listed in the Register of entities/places of worship for which tax deductions are granted.

Suggested Citation

  • Lucian CERNUȘCA, 2022. "Aspects Regarding the Support of Non-Profit Entities/Places of Worship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 52-60, April.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:4:p:52-60
    DOI: 10.37945/cbr.2022.04.06
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    More about this item

    Keywords

    support; non-profit entities/places of worship; income tax; targeting; 3.5% rate; form 230; single return;
    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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