MCF activity would not be possible without you, who support us. Choose to redistribute a portion of your earnings and be part of the change you wish to see in the world. The results come as a result of our involvement all.
Choose the project you want to support and predefined amount you want to donate:
Through sponsorships, businesses and have decided how they will spend / invest part of the financial resources of the state budget comes from income taxes. So these amounts do not represent in any way an additional expense for companies and do not affect their cash flow.
Chapter II: The calculation of taxable income Art. 21, pt. (4): “p) expenses of sponsorship and / or patronage and expenditure on private scholarships, granted by law; taxpayers who make sponsorships and / or patronage, according to Law no. 32/1994 regarding sponsorship, as amended and supplemented, and the Law Library no. 334/2002, republished, as amended and supplemented, and the granting private scholarships, according to the law, deducted from the income tax due amounts relating to the minimum specified below: 1. 3 ‰ of the turnover; for situations in which applicable accounting regulations do not define the indicator “turnover” this limit is determined according to the rules; 2. 20% of income tax due. The amounts are not deducted from income tax under the provisions of this paragraph shall be carried over into the following 7 years. The recovery of these amounts will be in the order of their registration on the same terms at the time of each payment of income tax. ”
Individuals and freelancers who obtain taxable income have the opportunity to direct two percent (2%) of tax revenue in the previous year to a nonprofit entity, the cult units, as well as private scholarships (Legal basis: Article . 57 and art. 84 of the Tax Code). Fiscal Facility consists of tax payer’s right to decide on the destination of the sums paid to the state budget this year dissociate himself. The taxpayer may request the State to transfer 2% of the tax paid by him. 2% applies to tax on annual income of annual net income from the transfer of securities, the annual net income from operations of sale of foreign currency forward under contract, and other such operations . This donation does not cost the taxpayer anything! Just fill out and submitted to the IRS.
Download form href=”https://static.anaf.ro/static/10/Anaf/formulare/cerere_230_2014.pdf” here .