Podatkowe zwolnienia dla organizacji pozarządowych w podatku dochodowym od osób prawnych – ocena obecnej regulacji i propozycje zmian
Tax exemptions for non-governmental organizations in corporate income tax – the assessment of the current regulation and proposals for changes

Author(s): Barbara Błaszczak
Subject(s): Law on Economics, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: non-governmental organizations; corporate income tax; tax exemptions; public benefit activity
Summary/Abstract: The purpose of this text is to analyze and assess the regulation of tax exemptions available to non-governmental organizations under corporate income tax law. The analysis shows that the current legislative framework is not necessarily aimed at promoting specific entities, but rather at promoting the activities they undertake, which contribute to socially beneficial initiatives. Under the current corporate income tax regulations, there is no explicit subject-related or entity-related exemption provided for income earned specifically by non-governmental organizations, which may give rise to significant interpretative doubts for both taxpayers and tax authorities. Moreover, the current approach to taxing the income of non-governmental organizations may not succeed in taking into account the dynamic development of modern NGOs’ areas of activity, which often extend beyond the scope of the statutory catalogue of exemptions. Consequently, there may be a need to reflect on how tax exemptions dedicated to Polish non-governmental organizations are regulated under income tax law. Possible directions for tax reforms are outlined in this text.

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