Supporting the Non-Profit/Cult Organizations

Supporting the Non-Profit/Cult Organizations

Number 4, April 2021  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: Tax payers who are individuals and wish to forward up to 3.5% of the related tax on the income obtained in 2020 in order to support the non-profit organizations founded and operated under the law and the cult organizations, and also to provide private scholarships can do so by filling the 230 and 212 forms until May 25th, 2021. The non-profit and cult organizations benefit from those amounts only if they are enlisted in the Register of cult units/organizations for which tax deductions are provided.
Classification JEL: K34, L31 | Pages: 47-56

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