Legislation on Financing Public Benefit Activities from Tax Designation in Poland
Ładowanie...
Data wydania
2015-03
Autorzy
Tytuł czasopisma
ISSN
1556-5157
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
International Center for Not-for-Profit Law, Washington, D.C.
Abstrakt
Regulations concerning public benefit activities in Poland were adopted with the Act on
Public Benefit Activity and Volunteerism of April 24, 2003. In this way a special type of nongovernmental organization (NGO)
was introduced into the legal system, known as the public benefit organization (PBO). PBOs had
been operating in Poland long before the introduction of the Act, but it was only then that they
received a special “public benefit status” that ensures legal recognition of organizations
performing public benefit activities. Nongovernmental organizations of different legal forms
(such as associations, foundations, and religious organizations) can get the public benefit status
after meeting certain formal requirements. Such status gives them access to certain benefits
reserved for PBOs. Should they lose this status, they can continue with their activities but no
longer have access to these benefits.
The main benefit is the right to collect a 1 percent tax designation from personal income
tax. Polish taxpayers have the right to assign part of their tax liability to public benefit
organizations. Other CEE countries that adopted such solutions include Hungary, Slovakia,
Lithuania, and Romania.
Opis
Artykuł recenzowany / Peer-reviewed article
Tematy
Słowa kluczowe
public benefit activities, tax designations, public benefit status, public benefit organisation, one percent of taxation, public benefit, non-governmental organization, NGO
Źródło
International Journal of Not-for-Profit Law 2015, Volume 17, Number 1, pp. 86-91.