Pursuant to Section 7 (1) z) of Act LXXXI of 1996 on Corporate Tax and Dividend Tax (Tao.tv), the pre-tax profit is reduced by the amount of the profit before tax of the public benefit organisation, the donation to the public benefit organisation under the donation contract concluded with the public benefit organisation, the support of public benefit activities under the Act on the Right of Association, the Public Benefit Status and the Operation and Support of Non-Governmental Organisations, the Hungarian Damage Rescue Fund, the National Cultural Fund and the Hungarian Agricultural Fund for the Management of Weather and Other Natural Risks Affecting Agricultural Production Act of 2011. In the case of a public benefit organisation, 20 per cent of the book value of the aid, benefit, asset transferred without reimbursement or the cost value of the service provided without reimbursement to the higher education institution in the fiscal year without repayment obligation within the framework of a higher education support agreement, or 40 per cent of the book value of the asset transferred without reimbursement or the cost value of the service provided without reimbursement within the framework of a permanent donation agreement, of the funds for agricultural risk management pursuant to Article 7(1) of Act CLXVIII of 2011 on Agricultural Risk Management (hereinafter referred to as the "Compensation Fund"),
zb) 50 percent to the Hungarian Damage Fund, the National Cultural Fund and the Compensation Fund,

zc) 50 per cent of the higher education institution's funding under a higher education funding agreement
but not exceeding the combined pre-tax result.

Act CLXXV of 2011 on the right of association, the status of public benefit and the operation and support of non-governmental organisations (Civil Law Act). According to Section 2(2) of the Act on the Status of Non-profit Organisations, a long-term donation is a financial contribution made on the basis of a written contract between the non-governmental organisation and the donor, if the donor undertakes in the contract to make the donation in the year of the conclusion of the contract (contract amendment) and at least once a year for at least three years thereafter, in the same or an increasing amount, without consideration, with the proviso that it is not considered consideration if the non-profit organisation refers to the name and activities of the donor in the context of the provision of a service for public benefit.

Unfortunately, from 1 January 2010, private individuals are not entitled to any tax relief on their donations (money, services, material donations).