Aspects Regarding the Support of Non-Profit Entities/Places of Worship

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2022, vol. 3, issue 4, 52-60

Abstract: In accordance with the legal regulations in force, the tax payers natural persons may exercise the option to direct up to 3.5% of the tax related to the incomes achieved in the year 2021 for supporting non-profit entities that are established and operate according to the law and the places of worship, as well as for granting private scholarships. This support can be carried out by filling in form 230 and/or the single return regarding the income tax and the social contributions due by the natural persons. The beneficiaries of these amounts must be listed in the Register of entities/places of worship for which tax deductions are granted.

Keywords: support; non-profit entities/places of worship; income tax; targeting; 3.5% rate; form 230; single return (search for similar items in EconPapers)
JEL-codes: K34 L31 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:4:p:52-60

DOI: 10.37945/cbr.2022.04.06

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