Generate the Sponsorship Contract
Tax details
Directs 20% of the corporate income tax (legal entities)
Download the sponsorship contract above
2023 was a full year for the "Save a Heart" Association. Full of humanitarian campaigns, but also of successes that made our souls 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 126,000 people who understood that any amount donated can make the difference between life and death.
Together we raised more than 22,000,000 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 counted, whether it was 2 euros through an SMS, 5,000 euros through a card or over 200,000 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 hand, as they have done so far: also on our website, in the "Direct" menu, there is also 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! Enter the www.salveazaoinima.ro website, look for details about us in the thousands of media appearances and donate as much as possible to one of the cases we handle.
Microenterprise Sponsorship 2024
2. Taxpayers of micro-enterprise income tax
Starting with April 1, 2018 , the possibility of benefiting from deductions for sponsorships was also established in the case of microenterprise income tax payers. Between April 1, 2018 and March 31, 2019, they could deduct from the microenterprise income tax the sponsorships made according to the provisions of Law no. 32/1994 for the support of non-profit entities and religious establishments, which are accredited social service providers with at least one licensed social service, up to the level of the value representing 20% of the micro-enterprise 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 the support of non-profit entities and religious establishments, which on the date of conclusion of the contract are registered in the Register of religious entities/units for which tax deductions are granted, the corresponding amounts of the micro-enterprise income tax shall be reduced to the level of the value representing 20% of the micro-enterprise income tax due for the quarter in which they recorded the respective expenses.
Amounts that are not deducted
of the microenterprise income tax due is carried forward to the following quarters, for a period of 28 consecutive quarters. The deduction of these amounts from the micro-enterprise income tax due, in the next 28 consecutive quarters, shall be made in the order of their registration, under the same conditions, at each deadline for payment of the micro-enterprise income tax.
The facilities provided by the Fiscal Code apply only if the sponsorships are made in accordance with the provisions of Law 32/1994. According to her, the following can be a beneficiary of the sponsorship:
a) any non-profit legal entity, which carries out in Romania or is going to carry out an activity in the following fields: cultural, artistic, educational, educational, scientific - fundamental and applied research, humanitarian, religious, philanthropic, sports, human rights protection, medical-sanitary, assistance and social 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 the specialized bodies of the public administration, for the activities provided for in letter a);
c) also, under the conditions of this law, may be sponsored, programs 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 the sponsorship is requested.
Thus, if in the case of corporate income tax payers, the amounts granted within the sponsorship contracts to any person who can be a beneficiary of the sponsorship according to Law 32/1994 can be deducted, within the limits provided by the Fiscal Code, with the mention that, in the case of non-profit legal entities, including religious establishments, the amounts can be deducted only if they appear in the Register of religious entities/units for which tax deductions are granted), In the case of entities that owe tax on the income of micro-enterprises, the entities can deduct only the sponsorships made to support non-profit legal entities, including religious establishments and only if they appear in the Register of religious entities/establishments for which tax deductions are granted.
So, you can make a sponsorship without costing you anything!
Example of sponsorship and carryover ceiling calculation
Turnover in the fourth quarter = 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
– tax on the income of micro-enterprises to be paid in the fourth quarter = 10,000 lei – 2,000 lei = 8,000 lei
WHAT REMAINS TO BE DONE?
It all comes down to concluding a Sponsorship Agreement between your company. and NGOs, based on which the money can be deducted from the corporate income tax. After using the donated amount, you will receive a report on how your money has been spent and the impact it has had on the lives of those who have needed us.
We invite you to get to know us and discuss more about our projects.
Vlad Dumitru Pie
Email: office@salveazaoinima.ro
Tel: +40 752 753 540
Marinela Doboșeru - Fundrasing Company Manager
tel +0746 444 448
Email: marinela.doboseru@salveazaoinima.ro
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