Donation, according to the civil code, is a contract through which a person (donor) freely and irrevocably transfers the ownership of a property to another person (donee), who accepts it and has the obligation to use it exclusively for the declared purpose.
Who can benefit from a donation:
- Natural persons;
- Legal persons with a profit-making purpose (commercial companies);
- Legal persons without a profit-making purpose (NGOs).
From a fiscal perspective:
- There are no tax benefits for donations made;
- For companies paying corporate income tax, donations made are considered non-deductible expenses.
BANK ACCOUNTS WHERE YOU CAN DONATE:
IBAN BANCA TRANSILVANIA:
RON: RO75BTRLRONCRT0657348101
EUR: RO25BTRLEURCRT0657348101
B.C.R.:
RON: RO89RNCB0072163659560003
USD: RO62RNCB0072163659560004