Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities and religious units, as well as for the granting of private scholarships
The President of the National Agency for Fiscal Administration approved on January 7, 2021, Order no. 15/2021 for the approval of the Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities that are established and operate under the law and religious units, as well as for granting private scholarships, according to law, as well as and the model and content of some forms
According to art. 123 ^ 1 and 130 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, taxpayers may dispose of the destination of the amount representing up to 3.5% of the annual tax due to support non-profit entities that are established and operate under the law and religious units, as well as for granting private scholarships, according to the law.
The option may be exercised for one or more entities, up to a limit of up to 3.5% of income tax.