1% of Income Tax for Non-profit Organizations in Poland

Izabela Podobas, Piotr Swacha

Abstrakt


The following article describes the mechanism that enables citizens to support non-governmental organizations (NGOs) by allocating 1% of their tax. The purpose of the article is to explain the legal basis of this regulation, to determine the size of the funds’ transferred for the benefit of public benefit organizations (PBOs) after the introduction of the mechanism in 2003, and to present the social aspects of this action. Two analyses were performed in the article. The first concerns the legal acts regulating the PBOs subsidies and the second analysis concerns data obtained from studies conducted by national research centers. The article focuses on the impact of legislative changes that facilitate the allocation of 1% tax to the PBOs and the funds obtained in this way by these entities. It also presents the relationship between the introduction of this mechanism and the development of the civil society.

The analysis led to the following conclusions: firstly, the legal changes concerning the 1% tax allocation caused a significant increase in the number of taxpayers using this option. Secondly, this mechanism provides a stable source of income for the PBOs and thereby strengthens the entities that constitute the pillars of civil society. Thirdly, it contributes to the maintenance and further development of social trust. Last, but not least, it not only creates another opportunity for people previously active in this area to deepen their involvement in social affairs, but it also provides the possibility of engaging those citizens who were not interested in the functioning and the role of NGOs.


Słowa kluczowe


Non-Government Organizations; civil society; tax; funds’ transfers

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Bibliografia


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Ustawa z dnia 7 kwietnia 1989 r Prawo o stowarzyszeniach, (Dz.U. 1989 Nr 20 poz. 104 z poźn. zm.), art. 2 [Act of April 7, 1989 on Law on Associations (Dz. U. (Official Law Journal), no. 20, item 104 with later amendments), art.2].

Ustawa z dnia 24 kwietnia 2003 r. o działalności pożytku publicznego i o wolontariacie (Dz. U. Nr 96, poz.873 z poźn. zm.), art. 3 ust. 2 [Act of April 24, 2003 on Public Benefit and Volunteer Work (Dz. U. (Official Law Journal), no. 96, item 873, with later amendments), art. 3, par. 2].

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