Legislation on Financing Public Benefit Activities from Tax Designation in Poland

Uproszczony widok
dc.contributor.authorPiechota, Grażyna
dc.date.accessioned2015-03-23T11:39:48Z
dc.date.available2015-03-23T11:39:48Z
dc.date.issued2015-03
dc.descriptionArtykuł recenzowany / Peer-reviewed articlepl_PL
dc.description.abstractRegulations concerning public benefit activities in Poland were adopted with the Act on Public Benefit Activity and Volunteerism of April 24, 2003. In this way a special type of nongovernmental organization (NGO) was introduced into the legal system, known as the public benefit organization (PBO). PBOs had been operating in Poland long before the introduction of the Act, but it was only then that they received a special “public benefit status” that ensures legal recognition of organizations performing public benefit activities. Nongovernmental organizations of different legal forms (such as associations, foundations, and religious organizations) can get the public benefit status after meeting certain formal requirements. Such status gives them access to certain benefits reserved for PBOs. Should they lose this status, they can continue with their activities but no longer have access to these benefits. The main benefit is the right to collect a 1 percent tax designation from personal income tax. Polish taxpayers have the right to assign part of their tax liability to public benefit organizations. Other CEE countries that adopted such solutions include Hungary, Slovakia, Lithuania, and Romania.pl_PL
dc.identifier.citationInternational Journal of Not-for-Profit Law 2015, Volume 17, Number 1, pp. 86-91.pl_PL
dc.identifier.issn1556-5157pl_PL
dc.identifier.urihttp://hdl.handle.net/11315/1217
dc.language.isoenpl_PL
dc.publisherInternational Center for Not-for-Profit Law, Washington, D.C.pl_PL
dc.relation.isbasedonhttp://www.icnl.org/research/journal/vol17ss1/Piechota%20revised.pdf
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectpublic benefit activitiespl_PL
dc.subjecttax designationspl_PL
dc.subjectpublic benefit statuspl_PL
dc.subjectpublic benefit organisationpl_PL
dc.subjectone percent of taxationpl_PL
dc.subjectpublic benefitpl_PL
dc.subjectnon-governmental organizationpl_PL
dc.subjectNGOpl_PL
dc.subject.otherKomunikacja społecznapl_PL
dc.subject.otherPolitologiapl_PL
dc.subject.otherPrawopl_PL
dc.titleLegislation on Financing Public Benefit Activities from Tax Designation in Polandpl_PL
dc.typeArtykuł
Pliki
Oryginalne pliki
Teraz wyświetlane 1 - 1 z 1
Miniatura
Nazwa:
PIECHOTA_Legislation_on_financing_public_benefit_activities_2015.pdf
Rozmiar:
240.74 KB
Format:
Adobe Portable Document Format
Opis:
Pobierz
Licencja
Teraz wyświetlane 1 - 1 z 1
Brak miniatury
Nazwa:
license.txt
Rozmiar:
52 B
Format:
Item-specific license agreed upon to submission
Opis:
Pobierz
Kolekcje
1.2 Artykuły z wydawnictw zewnętrznych