Through 2% provision from the Fiscal Code, individual taxpayers have the possibility to redirect 2% from the income tax towards a non-profit entity founded according to ordonance 26/2000 regarding associations and foundations.
Attention, this amount doesn't represent a sponsorship or donation, but it is basically a part of the state budget that is given by each citizen to the non-gouvernamental sector. This law is considered by many as being a indirect support offered by the state to the non-profit sector or a model of „transitional philanthropy” given to its reduce appliance only in Eastern Europe.
The 2% provision can contribute to the financial viability of an organziation and it represents a fundraising method.
Furthermore:
For citizens
2% provision is a mechanism of fiscal transparency through which individual taxpayers can redirect 2% of their income tax to a non-gouvernamental organization (association or foundation).
This way you can decide to whom goes the 2% from your income tax!
For employers
2% provision allows individual taxpayers to redirect 2% of their income tax to a non-gouvernamental organization (association or foundation).
The 2% provision can contribute to a more transparent fiscal enviroment and in keeping the funds of taxpayers locally and solving local social issues.
This way a contribution is made locally for a better social and economic enviroment, a contribution that has positive effect on the employees of a company and therefore over their productivity.
A company that encourages its employees to redirect 2% of their income tax is a social responsible comapany, prooving that is not careless about what happens around it.
More information about the provision you can find on this website www.doilasuta.ro, and at Catalin Gheorghe.
Association for Community Relations
Bd. 1 Decembrie 1918, Nr. 4, Ap. 7
400699 Cluj Napoca, ROMANIA
Tel: (40) 264 406388
Fax: (40) 264 406389

Supports
1500 de donatori noi mobilizati de organizatii beneficiare ale programului de finantare "Resurse pentru Viabilitate".
© Asociatia pentru Relatii Comunitare
Asociatia pentru Relatii Comunitare este operator de date cu caracter personal.