Odliczenia darowizn na gruncie ustaw o podatkach dochodowych oraz ustaw regulujących stosunki państwa z Kościołami
Deductions of donations under income tax laws and laws regulating the relationship between the State and Churches

Author(s): Jan Gradkowski
Subject(s): International Law, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: taxation; donations; churches; religious associations; personal and corporate income tax
Summary/Abstract: The aim of the article is to analyze the legal and tax aspects of deducting donations for the benefit of church legal entities. The fundamental conclusion is the unconstitutionality of laws regulating the relations between the State and Churches. In this scope, legislative efforts are necessary to equalize the legal and tax situation of entities engaged in charitable and caregiving activities, regardless of their affiliation with a specific Church or religious association.

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