Allocation of funds under the 1% tax donation scheme to public benefit organizations by type of locality in Poland
Allocation of funds under the 1% tax donation scheme to public benefit organizations by type of locality in Poland

Summary/Abstract: This paper focuses on analyzing the allocation of funds obtained from 1% of PIT and CIT to public benefit organizations in Poland. The conducted research is based on statistical data sources from the Central Statistical Office of Poland, Department of the Public Benefit, Ministry of Finance and Ministry of Labor and Social Policy. The analysis covers the years 2010 and 2016, showing a dependence between the number, type of location, type, statutory objective of organizations and the funds collected by these organizations under the 1% scheme.

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