{"id":42428,"date":"2024-09-30T22:01:55","date_gmt":"2024-09-30T22:01:55","guid":{"rendered":"https:\/\/culturaft.ro\/?page_id=42428"},"modified":"2024-09-30T22:20:30","modified_gmt":"2024-09-30T22:20:30","slug":"support-our-association","status":"publish","type":"page","link":"https:\/\/culturaft.ro\/ro\/support-our-association\/","title":{"rendered":"Support our Association"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"42428\" class=\"elementor elementor-42428\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0b6617 e-flex e-con-boxed e-con e-parent\" data-id=\"b0b6617\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9cb24ff elementor-widget elementor-widget-text-editor\" data-id=\"9cb24ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>Both individuals and legal entities can support associations and foundations through the following tax mechanisms:<\/strong><\/p>\t\t\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<div class=\"elementor-element elementor-element-57073e5 e-flex e-con-boxed e-con e-parent\" data-id=\"57073e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3eac2 elementor-widget elementor-widget-n-accordion\" data-id=\"1d3eac2\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3060\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3060\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Support for associations and foundations by individuals <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3060\" class=\"elementor-element elementor-element-6b78843 e-flex e-con-boxed e-con e-child\" data-id=\"6b78843\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3060\" class=\"elementor-element elementor-element-6258ec8 e-con-full e-flex e-con e-child\" data-id=\"6258ec8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eb431d elementor-widget elementor-widget-text-editor\" data-id=\"7eb431d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A. 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.<\/p><p><strong>The Single Declaration Form 212<\/strong><\/p><p>By those who obtain:<\/p><ul><li>Income from independent activities taxed under the real system;<\/li><li>Income from intellectual property rights for which income is determined under the real system;<\/li><li>Income from the transfer of the use of goods for which income is determined under the real system;<\/li><li>Income from agricultural, fishing, and forestry activities taxed under the real system;<\/li><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><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><p>[art. 119 alin. (1), art. 123 alin. (3), art. 130 alin. (7) \u2013 (9) of the Fiscal Code];<\/p><p><strong>Form 230<\/strong><\/p><p>By those who obtain:<\/p><ul><li>Salaries and assimilated incomes;<\/li><li>Pension income;<\/li><li>Income from independent activities taxed at a standard rate;<\/li><li>Income from agricultural activities taxed at a standard rate;<\/li><li>Income from independent activities carried out under sports activity contracts, for which tax is withheld at source;<\/li><li>Income from intellectual property rights, other than those for which income is determined under the real system (withholding at source\/standard expense rates);<\/li><li>Income from the transfer of the use of goods taxed at a standard rate.<\/li><\/ul><p>[Art. 681 para. (7), Art. 72 para. (8), Art. 721, Art. 78 para. (6), Art. 82 para. (6), Art. 101 para. (12), Art. 1231 para. (3), Art. 123 para. (4) of the Fiscal Code]<\/p><p><strong>There are two key aspects of tax donations to non-profit organizations in Romania:<\/strong><\/p><ol><li><strong>Extended Donation Commitment:<\/strong>\u00a0Individuals can choose to have their donation to a specific organization last for two years, instead of having to renew it annually.<\/li><li><strong>Simplified Process for Organizations:<\/strong> Non-profit organizations can collect and centralize donation requests from individuals, making it more efficient for both donors and organizations<p><strong>B. Support for associations and foundations by companies paying corporation tax<\/strong><\/p><\/li><\/ol><p><strong>This provision allows individuals to donate a portion of their taxes directly to a chosen non-profit organization on a recurring basis.<\/strong><\/p><p>Here&#8217;s a breakdown of how it works:<\/p><ul><li><strong>Automatic deductions:<\/strong>\u00a0Individuals 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.<\/li><li><strong>Flexible timeframe:<\/strong>\u00a0This arrangement can last for a maximum of two consecutive years.<\/li><li><strong>Income types:<\/strong>\u00a0This option is applicable to various income types, including salaries, intellectual property rights, and income from sports activities.<\/li><\/ul>\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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3061\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3061\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Support for associations and foundations by companies paying corporation tax <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3061\" class=\"elementor-element elementor-element-782b507 e-con-full e-flex e-con e-child\" data-id=\"782b507\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3061\" class=\"elementor-element elementor-element-cd7a1b7 e-flex e-con-boxed e-con e-child\" data-id=\"cd7a1b7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04809e4 elementor-widget elementor-widget-text-editor\" data-id=\"04809e4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li><strong>Direct Sponsorship:<\/strong>\u00a0Companies can provide financial support to non-profits through sponsorships. The amount they can deduct as a tax expense is limited to either 0.75% of their annual turnover or 20% of their corporate income tax, whichever is lower.<\/li>\n<li><strong>Tax Redirection:<\/strong>\u00a0If a company doesn&#8217;t use up the full amount they can allocate to sponsorships in a given year, they can transfer the remaining amount to a non-profit organization at the end of the year.<\/li>\n<\/ul>\t\t\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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3062\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3062\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Support of associations and foundations by legal persons paying tax on the income of micro-enterprises <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3062\" class=\"elementor-element elementor-element-7241aaa e-con-full e-flex e-con e-child\" data-id=\"7241aaa\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3062\" class=\"elementor-element elementor-element-68339af e-flex e-con-boxed e-con e-child\" data-id=\"68339af\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea62e83 elementor-widget elementor-widget-text-editor\" data-id=\"ea62e83\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li><strong>Direct Sponsorship:<\/strong>\u00a0Microenterprises 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.<\/li>\n<li><strong>Tax Redirection:<\/strong>\u00a0If a microenterprise doesn&#8217;t 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.<\/li>\n<\/ul>\t\t\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\t\t\t<\/details>\n\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>","protected":false},"excerpt":{"rendered":"<p>Both individuals and legal entities can support associations and foundations through the following tax mechanisms: Support for associations and foundations by individuals A. 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. [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-42428","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/pages\/42428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/comments?post=42428"}],"version-history":[{"count":11,"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/pages\/42428\/revisions"}],"predecessor-version":[{"id":42450,"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/pages\/42428\/revisions\/42450"}],"wp:attachment":[{"href":"https:\/\/culturaft.ro\/ro\/wp-json\/wp\/v2\/media?parent=42428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}