{"id":1285,"date":"2026-09-04T10:45:28","date_gmt":"2026-09-04T10:45:28","guid":{"rendered":"https:\/\/culturaft.ro\/?page_id=1285"},"modified":"2026-09-08T07:05:48","modified_gmt":"2026-09-08T07:05:48","slug":"support-our-association","status":"publish","type":"page","link":"https:\/\/culturaft.ro\/en\/support-our-association\/","title":{"rendered":"Support Our Association"},"content":{"rendered":"\t\t
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Support Our Association<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Both individuals and legal entities can support associations and foundations through the following tax mechanisms<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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A. Directing up to 3,5% of the income tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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This is achieved by directing, through the tax authority, to non-profit organizations a portion of up to 3.5% of the income tax due for certain incomes obtained in the previous fiscal year. This is achieved by filling out and submitting the required forms by May 25th of the year after the income was received.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The Single Declaration Form 212<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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By those who obtain:<\/strong><\/div>
  • Income from independent activities taxed under the real system;<\/li>
  • Income from intellectual property rights for which income is determined under the real system;<\/li>
  • Income from the transfer of the use of goods for which income is determined under the real system;<\/li>
  • Income from agricultural, fishing, and forestry activities taxed under the real system;<\/li>
  • Gains from the transfer of securities, from any other transactions with derivative financial instruments, as well as from the transfer of financial gold;<\/li>
  • Foreign income of the same nature as that obtained from Romania for which the right to direct exists, after deducting the tax credit.<\/li><\/ul>

    [art. 119 alin. (1), art. 123 alin. (3), art. 130 alin. (7) \u2013 (9) of the Fiscal Code];<\/em><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    The Single Declaration Form 212<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    By those who obtain:<\/strong><\/div>
    • Income from independent activities taxed under the real system;<\/li>
    • Income from intellectual property rights for which income is determined under the real system;<\/li>
    • Income from the transfer of the use of goods for which income is determined under the real system;<\/li>
    • Income from agricultural, fishing, and forestry activities taxed under the real system;<\/li>
    • Gains from the transfer of securities, from any other transactions with derivative financial instruments, as well as from the transfer of financial gold;<\/li>
    • Foreign income of the same nature as that obtained from Romania for which the right to direct exists, after deducting the tax credit.<\/li><\/ul>

      [art. 119 alin. (1), art. 123 alin. (3), art. 130 alin. (7) \u2013 (9) of the Fiscal Code];<\/em><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      There are two key aspects of tax donations to non-profit organizations in Romania:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      1.\tExtended Donation Commitment<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Individuals can choose to have their donation to a specific organization last for two years, instead of having to renew it annually.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      2.\tSimplified Process for Organizations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Non-profit organizations can collect and centralize donation requests from individuals, making it more efficient for both donors and organizations<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      B. Support for associations and foundations by companies paying corporation tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      This provision allows individuals to donate a portion of their taxes directly to a chosen non-profit organization on a recurring basis. Here’s a breakdown of how it works:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Automatic deductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Individuals can arrange with their employer or income payer to have a portion of their income (up to 3.5%) automatically deducted and donated to a chosen charity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Flexible timeframe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      This arrangement can last for a maximum of two consecutive years.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Income types<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      This option is applicable to various income types, including salaries, intellectual property rights, and income from sports activities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Support of associations and foundations by legal persons paying tax on the income of micro-enterprises<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      1. Direct Sponsorship<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Microenterprises can provide financial support to non-profits through sponsorships. The amount they can deduct as a tax expense is limited to 20% of their quarterly microenterprise income tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      2. Tax Redirection<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      If a microenterprise doesn\u2019t use up the full amount they can allocate to sponsorships in a quarter, they can transfer the remaining amount to a non-profit organization at the end of the year, within certain limits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Support Our Association Both individuals and legal entities can support associations and foundations through the following tax mechanisms A. Directing up to 3,5% of the income tax This is achieved by directing, through the tax authority, to non-profit organizations a portion of up to 3.5% of the income tax due for certain incomes obtained in […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1285","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/pages\/1285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/comments?post=1285"}],"version-history":[{"count":25,"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/pages\/1285\/revisions"}],"predecessor-version":[{"id":1401,"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/pages\/1285\/revisions\/1401"}],"wp:attachment":[{"href":"https:\/\/culturaft.ro\/en\/wp-json\/wp\/v2\/media?parent=1285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}