Sponsorship by targeting up to 20% of corporate income tax

Sponsorship by directing up to 20% of corporate tax is a legal and effective way for a company to support a social cause at no additional cost. It does not involve an additional expense, but the redirection of part of the corporate income tax already owed to an eligible NGO, registered in the ANAF Register.

A company can direct up to 20% of the corporate tax, within the limit of 0.75% of the turnover, by concluding a sponsorship contract and making the payment to the chosen organization. The amount is deducted from the tax owed to the state, so the social impact is not reflected in an additional financial effort for the company.

Why to the "Save a Heart" Association

The "Save a Heart" Association transforms this tax facility into concrete support for children diagnosed with serious conditions. Throughout its activity, the association has contributed to the rescue of over 1,600 children, providing them with access to surgery, treatments and recovery programs in hospitals and clinics in the country and abroad.

The results are supported by the trust of more than 135,000 people and 1600 companies who have chosen to direct funds in a transparent and responsible way. More than 27 million euros have been mobilized and used exclusively for medical purposes, where every decision counts and every day is essential.

For the "Save a Heart" Association, corporate tax sponsorship means continuity, stability and the possibility to intervene in time. For companies, it means a partnership based on transparency, with clear reporting on how the funds are used and the impact generated.

A tax ruling with real impact

Directing up to 20% of the corporate tax to the "Save a Heart" Association is a choice that goes beyond the accounting sphere. It is a decision by which a tax obligation turns into an investment in life, hope and in the future of children who depend on timely medical interventions.

📄 What is Form D177?

Form D177 is a declaration that companies can send online to ANAF, in order to direct part of the profit or income tax to an NGO or a social cause (such as a hospital, an association, a foundation, etc.).

It is a legal way of sponsorship without the company taking extra money out of its pocket.

🧾 How does it work?

The company sponsors an eligible NGO (accredited, included in the ANAF register).

After sponsorship, the company fills in form D177.

ANAF automatically redirects that amount from the tax already owed by the company – so it is not an additional cost.

If the company has not had the opportunity to sponsor during the year, it can do so retroactively, through D177, within 6 months from the deadline for submitting the tax return.

📌 What you need to know:

A maximum of 20% of the corporate or income tax can be directed, but also within the limit of 0.75% of the turnover.

The NGO must be registered in the Register of Religious Entities/Units, at ANAF.

Sponsorship must be done with a contract, and the amount must be actually paid before sending D177.

D177 is submitted only online, through the SPV (Virtual Private Space).
 

WHAT REMAINS TO BE DONE?

It all comes down to the conclusion of a Sponsorship Agreement between your company. and NGOs, based on which the money can be deducted from the corporate income tax. As a result of using the 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.

Vlad Dumitru Pie
President of the Save a Heart Association
Email: office@salveazaoinima.ro
tel: +40 752 753 540

Andreea Amarandei
Company Fundrasing Manager
Tel +0748 976 613
email: andreea.amarandei@salveazaoinima.ro