Analiza dotowania organizacji pożytku publicznego jednym procentem podatku należnego
Analysis of one percent of the personal income tax donation to non-profit organizations

Summary/Abstract: Every taxpayer would like to have real influence on tax spending. Since 2004 personal income tax taxpayers in Poland have had the opportunity to decide which non-profit organization they will donate 1% of their due tax. Regulations concerning that were repeatedly amended to simplify the donation transfer procedure and encourage as many taxpayers as possible to use this form of supporting organizations that conduct socially useful activities. The purpose of the study is to analyze the non-profit organizations subsidy in terms of the amount of 1% of the due tax and the number of taxpayers who supported these organizations. The paper also describes the rules for subsidizing non-profit organizations and changes introduced in the legislation, which have significantly increased taxpayers willingness to donate non-profit organizations since 2007, which resulted in a very high increase in the amount of 1% of the tax due in the period considered.

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