Obowiązek informacyjny organizacji pożytku publicznego dotyczący finansowania lub współfinansowania promocji polegającej na publicznym zachęcaniu do przekazania 1,5% podatku dochodowego na rzecz tej organizacji
Information obligation of public benefit organisations on the financing or co-financing of promotion consisting in the public encouragement to donate 1.5% of income tax to that organisation
Author(s): Jacek KulickiSubject(s): Law on Economics, Public Finances, Accounting - Business Administration
Published by: Kancelaria Sejmu
Keywords: public benefit organisations; personal income tax; information;
Summary/Abstract: The obligation to provide information arises if the promotion referred to in the Act on Public Benefit Activity and Volunteerism has been financed in whole or in part from funds originating from 1.5% of income tax. The method of financing such a promotion should be disclosed in the accounting records kept by the public benefit organisation. The information obligation does not apply to promotions that are fully financed from funds not derived from the indicated source.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 2025
- Issue No: 85
- Page Range: 322-328
- Page Count: 7
- Language: Polish
