{"id":7214,"date":"2012-08-27T09:03:57","date_gmt":"2012-08-27T07:03:57","guid":{"rendered":"http:\/\/www.karitativ.hu\/?p=508"},"modified":"2012-08-27T09:03:57","modified_gmt":"2012-08-27T07:03:57","slug":"adoleiras-options","status":"publish","type":"post","link":"https:\/\/karitativ.hu\/en\/uncategorized\/adoleirasi-lehetosegek\/","title":{"rendered":"Tax write-off options"},"content":{"rendered":"<div>\n<div>Our foundation was registered as a public benefit organisation by the Metropolitan Court of Budapest on 09.03.1999 under serial number 7439, and thus the social benefit of the institute's activities was recognised by the state. According to the legislation in force, this means that our supporters benefit from significant tax advantages on the basis of the tax certificate issued by us.<\/div>\n<div><\/div>\n<p>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\"),<br \/>\nzb) 50 percent to the Hungarian Damage Fund, the National Cultural Fund and the Compensation Fund,<\/p><\/div>\n<div>zc) 50 per cent of the higher education institution's funding under a higher education funding agreement<br \/>\nbut not exceeding the combined pre-tax result.<\/p>\n<\/div>\n<div>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.<\/div>\n<div>\nUnfortunately, from 1 January 2010, private individuals are not entitled to any tax relief on their donations (money, services, material donations)<i>.<\/i><\/div>","protected":false},"excerpt":{"rendered":"<p>Alap\u00edtv\u00e1nyunkat 1999.03.09-\u00e9n 7439. sorsz\u00e1m alatt k\u00f6zhaszn\u00fa szervezetk\u00e9nt vette nyilv\u00e1ntart\u00e1sba a F\u0151v\u00e1rosi B\u00edr\u00f3s\u00e1g, s ezzel az int\u00e9zet tev\u00e9kenys\u00e9g\u00e9nek t\u00e1rsadalmi haszna \u00e1llami elismer\u00e9st nyert. A hat\u00e1lyos jogszab\u00e1lyok alapj\u00e1n ez azt jelenti, hogy t\u00e1mogat\u00f3ink jelent\u0151s ad\u00f3kedvezm\u00e9nyekben r\u00e9szes\u00fclnek az \u00e1ltalunk ki\u00e1ll\u00edtott ad\u00f3igazol\u00e1s alapj\u00e1n. A t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l \u00e9s az osztal\u00e9kad\u00f3r\u00f3l sz\u00f3l\u00f3 1996. \u00e9vi LXXXI. t\u00f6rv\u00e9ny (Tao.tv) 7. \u00a7 (1) z) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":562,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"give_campaign_id":0,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-7214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ad\u00f3le\u00edr\u00e1si lehet\u0151s\u00e9gek - Har\u00e9 Krisna \u00c9telt az \u00c9let\u00e9rt Misszi\u00f3<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/karitativ.hu\/en\/uncategorized\/adoleiras-options\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ad\u00f3le\u00edr\u00e1si lehet\u0151s\u00e9gek\" \/>\n<meta property=\"og:description\" content=\"Alap\u00edtv\u00e1nyunkat 1999.03.09-\u00e9n 7439. sorsz\u00e1m alatt k\u00f6zhaszn\u00fa szervezetk\u00e9nt vette nyilv\u00e1ntart\u00e1sba a F\u0151v\u00e1rosi B\u00edr\u00f3s\u00e1g, s ezzel az int\u00e9zet tev\u00e9kenys\u00e9g\u00e9nek t\u00e1rsadalmi haszna \u00e1llami elismer\u00e9st nyert. 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