Generate the Sponsorship Contract
Tax details
Download Application 177
Direct 20% of the profit tax (legal entities)
Download the sponsorship agreement above
2023 was a busy year for the Save a Heart Association. Full of humanitarian campaigns, but also of successes that made our soul happy and gave us hope and confidence that this year too we will change for the better the future of children condemned by serious diseases.
We saved over 1100 little ones, thanks to the 123,000 people who understood that any amount donated can make the difference between life and death.
Together we raised more than 19,000,000 euros, money that reached clinics and hospitals in the country and abroad, where children were operated on and benefited from treatments and recovery at high standards.
Any donation mattered, whether it was 2 euros through an SMS, whether it was 5,000 euros by card or over 185,000 euros through sponsorships.
There is also a form of financial aid that costs nothing. It is about directing 3.5% of the income tax in the case of individuals, and 20% on profit or income tax in the case of legal entities.
Companies can also lend us a helping hand, as they have done so far: also on our website, in the "Direct" menu is the sponsorship contract
In this case, 20% of the corporate tax can mean new lives saved.
You don't have to believe us. See for yourself! Go to www.salveazaoinima.ro website, look for details about us in thousands of media appearances and donate anything to one of the cases we handle.
Microenterprise sponsorship 2023
2. Microenterprise income tax payers
Starting with April 1, 2018 , the possibility to benefit from deductions for sponsorships was established also in the case of microenterprise income tax payers. Between April 1, 2018 and March 31, 2019, they could deduct from the microenterprise income tax sponsorships made according to the provisions of Law no. 32/1994 to support nonprofit entities and cult units, which are accredited social service providers with at least one licensed social service, up to the value representing 20% of the microenterprise income tax due for the quarter in which they recorded the respective expenses.
Starting with April 1, 2019 , micro-enterprises that carry out sponsorships, according to the provisions of Law no. 32/1994 for supporting EN
non-profit entities and cult units, which at the date of conclusion of the contract are registered in the Register of entities / places of worship for which tax deductions are granted, deduct the corresponding amounts from the microenterprise income tax up to the value representing 20% of the microenterprise income tax due for the quarter in which they recorded the respective expenses.
The amounts that are not deducted from the microenterprise income tax due shall be carried forward to subsequent quarters for a period of 28 consecutive quarters. The deduction of these amounts from the microenterprise income tax due, in the next 28 consecutive quarters, is made in the order of their registration, under the same conditions, at each term of payment of the microenterprise tax.
The facilities provided by the Fiscal Code apply only if sponsorships are made in accordance with the provisions of Law 32/1994. According to her, can be a beneficiary of sponsorship:
a) any non-profit legal person, which carries out in Romania or is to carry out an activity in the fields of: cultural, artistic, educational, scientific - fundamental and applied research, humanitarian, religious, philanthropic, sports, human rights protection, medical-sanitary, social assistance and services, environmental, social and community protection, representation of professional associations, as well as maintenance, restoration, conservation and enhancement of historical monuments;
b) public institutions and authorities, including specialized bodies of public administration, for the activities referred to in letter a);
c) also, under the terms of this Law, may be sponsored broadcasts or programs of television or radio broadcasting organizations, as well as books or publications in the fields defined in letter a);
d) any natural person domiciled in Romania whose activity in one of the fields referred to in letter a) is recognized by a non-profit legal person or by a public institution operating in the field for which sponsorship is requested.
Thus, if in the case of corporate income tax payers can be deducted, within the limits provided by the Fiscal Code, the amounts granted under sponsorship contracts to any person who can be a beneficiary of sponsorship according to Law 32/1994, with the mention that, in the case of entities
fathers who are non-profit legal persons, including places of worship (amounts may be deducted only if they appear in the Register of entities/places of worship for which tax deductions are granted), in the case of entities that owe income tax on microenterprises, entities may deduct only sponsorships made to support non-profit legal entities, including places of worship and only if they appear in the Register of entities/places of worship for which tax deductions are granted.
So, you can make a sponsorship without it costing you anything!
Example of sponsorship and carryover ceiling calculation
Turnover in quarter IV = 1.000.000 lei
– tax due = 1,000,000 lei x 1% = 10,000 lei
– limit of 20% of the tax due = 10,000 lei x 20% = 2,000 lei
– sponsored amount = 4.000 lei
– the amount that can be deducted from the tax is = 2,000 lei
– tax credit carried forward for the following quarters = 4,000 lei – 2,000 lei = 2,000 lei
– income tax on payment microenterprises in the fourth quarter = 10,000 lei – 2,000 lei = 8,000 lei
WHAT REMAINS TO BE DONE?
It's all about concluding a Sponsorship Agreement between your company. and NGOs, under which money can be deducted from corporate tax. After using your donated amount, you will receive a report on how your money was spent and the impact it had on the lives of those who needed us.
We invite you to meet us and discuss more about our projects.
Vlad Dumitru Pie
email: office@salveazaoinima.ro
phone: +40 752 753 540
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