Redirect part of the income tax to "Inima pentru Inima" Foundation

 

According to the Romanian Law no. 30/2019 which amending the Fiscal Code, starting with the revenues related to April 2019, taxpayers can decide the destination of an amount representing up to 3.5% of their income tax, to support non-profit and religious organizations that are established and operate under legal conditions, as well as for private scholarships.

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The 3.5% share is allocated to accredited social service providers who provide licensed social services, as is the case of “Inima pentru Inima” Foundation, a social service provider accredited by the Ministry of Labor and Social Justice, with 5 licensed services for children and young people under protective measures. (see the "About Us" section of the documentation site)

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Taxpayer's right to dispose the destination of a tax amount is made as follows, starting with April 1, 2019:

• Non-profit organizations that are established and operate by the law, as well as religious units, can benefit from the respective amounts if at the time of their payment by the tax authority or employer / income payer, are listed in the Register of religious/non-profit organizations for which tax deductions are granted .

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• If the non-profit / religious unit does not appear in the Register of religious / non-profit organizations for which tax deductions are granted, the employer / income payer has the obligation to refuse to pay the amounts to it.

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• The amount representing up to 3.5% of the due income tax can be requested for the same beneficiaries for a period of maximum 2 years and can be renewed after the expiration of the respective period.

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• The employer / Income payer has the obligation to verify if at the time the amount payment representing up to 3.5% of the tax due by privates, to verify if the beneficiary non-profit / religious unit appears in the Register of religious / non-profit organizations for which tax deductions are granted .

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Until the entry into force of this law, the Fiscal Code mentions that: taxpayers may dispose of the destination of an amount representing 2% or 3.5% of the salary income tax, as follows:

a) in a 2% share for the support of non-profit / religious organizations that are established and operate under law conditions, as well as for the granting of private scholarships
or

b) in a 3.5% share for the support of non-profit and religious organizations, which are accredited as social service providers with at least one licensed social service.

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Pay Attention! This form of redirection costs the taxpayer absolutely nothing, practically a part of the total value of the income tax that has to be paid to the state budget, will be redirected to a non-profit entity / religious organizations!

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How can taxpayers redirect a portion of their income tax?

In the case of income from salaries and pensions, for redirection, the taxpayer must complete and submit to the tax authority Form 230 "Application for the destination of the amount representing up to 2% or 3.5% of the annual tax on income from salaries and pensions" .

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The form can be submitted until May 15, 2023 for income earned during 2022.

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On the other hand, also for salary income, according to GEO no. 18/2018 , the taxpayers (employees with individual employment contract) can opt for the withholding and payment of these amounts directly by the employer through the form 112 section E.4. „The destination of the sums for the granting of private scholarships, as well as for the support of a non-profit / religious organizations  representing 2% or 3.5%  from taxes.

 

Retirees can also decide that a part of their pension tax can go to NGOs, churches or be granted for a private scholarship.​​​