Support the work of volunteers by donating 2% of your income/ annual tax
For the Nonprofit Association
Mountain Sports Club Hunedoara
Donations from individuals
You can redirect 2% of annualtaxes retained by the state, to Mountain
Sports Club Hunedoara, NonprofitAssociation
What to do?
Individuals who have achieved in 2009, an income from wages and want to transfer 2%
of the annual tax, to Mountain Sports Club Hunedoara, NonprofitAssociation, complete the form "230'' on the amount representing2% of the annual
tax to the state.
The documents may be submitted in person, by mail (recommendation)to the Financial Administration, under the address ofour association, in form of a newsletter or you can contact us by
phone or email and we will makesure to send these documents to thetax authorities, without the need for an effortfrom you. Form"230” can
be downloaded from here.
For details, please contact us by email:Mihaela Sopincean - President of the association sopincean_m@yahoo.com or by telephone at tel.0766691956, 0723-197183. Thank you!
Sponsorships from legal entities
You can direct taxthat you turn to the
state to Mountain Sports Club Hunedoara, Nonprofit Organization
What to do?
Legal persons who have made in 2009, profit from the activity and who pay state income
tax, may choose to direct this income3 ‰ of turnoverto Mountain SportsClub Hunedoara Nonprofit Association,
reducing the amount directed by the state and this way increasing thepower of civil
society action.
You can complete, Form "200'' on the income statement,and that can be downloaded from here.
According to article 31,taxpayers may deduct amounts carried as sponsorshipfrom tax income
if the following conditions are
met :
- They are at 3 ‰ of the turnover
- Do not exceed 20% of tax due
"Taxpayers who make sponsorships, have their tax deducted from the amounts if both of the following conditions are met :
a) within 3 ‰of the turnover
b) not exceed 20%of the tax on profit (Chapter III, Art31, paragraph (4)
Obs.-Tthe sponsorship must berecorded in the accounting year for which the taxis paid (the previous
year of the actual payment)!
-These provisions, to the contrary,
cancel any sponsorship.
These are:
Law no. 571/2003 regarding the Fiscal Code with rulesfor the application
Obs.: A companyhas the right to sponsor beyond the limits that will be mentioned, but for the
amount that exceeds the limit
specified for each examplein part, will pay
tax!
How to deduct sponsorshipfor companies?
EXEMPLE 1
A companyhas a turnover of
300 000 EUR and after deduction
of expenses deductible, it
remains a net income of62 500 RON (taxable value!).
For this amount,
the company owes a tax of 16% of value, eg.10.000 RON. In order to fully lower the tax amount that maybe spent on sponsorshipstwo conditions have to be met simultaneously:
- Not more than 0.3‰ of the turnover, eg. 900 RON
- Not more than
20% of the tax on profit, eg. 2.000 RON
In this case, the
amount of 900 RON satisfies both conditions.So if this company
will make a sponsorship of 900 RON, it will pay tax only 9.100 RON (insteadof 10,000 RON).
EXAMPLE 2
A company has a turnover of 200
000 EUR and after deduction ofdeductible expenses, it remains a net income of 12 500 RON. The Company due to a tax of
16% of value, eg, 2,000 USD.In order to fully lower the tax amount thet may bespent on sponsorships it must simultaneously fulfill two conditions:
- Not more than0.3 ‰ of the
turnover, eg 600 RON;
- Not more than
20% of the tax on profit that is 400 RON.
Therefore , that amount may be dropped entirely from the tax, assponsorship is of 400 RON (because it satisfies both conditions simultaneously!)And, in this case, the company will pay a tax amount of 1.600 RON (instead of 2.000 RON).
HOW WILL BE USED THE FUNDS FROM YOUR COMPANY?
- For rehabilitation of degraded areas of human activity
- Protection of
nature (natural protected areas, protected species andendangered species)
- For youthand children education
- To support ruralcommunities
- To preserve and
promote the traditions and customs
of the people
- Research and exploration
of caves
ADVANTAGES FOR YOUR COMPANY
1. Improving our environmental quality of life
2. Promote your
company's image
3. Tax benefits (seeexamples)!
4. The appearance of your company name onpromotional materials of the association (banners, flyers, brochures, etc.). Means of transport, for differentevents!
5. Strengthening relations
with the civil society!
6. Opportunity to enter into direct contact with people who will benefit from your support!
7. Funds for the
benefit of our community!
To enjoy the murmur of rivers, forests and birdssong and rustling, withour children and grandchildren,Support Nonprofit Association Mountain Sports Club Hunedoara in
achieving its purpose.
Our account is RO92RNCB0162019888970001- BCR Hunedoara
Tax code (CIF)
is: 15920857
TEL 0766691956 -Mihaela Sopincean - President of Association
Email: sopincean_m@yahoo.com Web: www.speo-csm.ro
