OFFicyna as a Public Benefit Organization

The OFFicyna Association is a part of elite group of public benefit organizations, to whom it is possible to donate 1% of tax.

 

To check information about the Association or transfer 1% of tax, please use our individual KRS number: 0000132596

 

 

 

Support the OFFicyna Association by donating 1% of tax

 

 

Who can transfer 1% of tax to the public benefit organization?

 

• personal income tax payer,
• taxpayer taxed with a lump sum on recorded revenues,
• taxpayer subject to the flat of 19% tax rate,
• taxpayer earning income from the sale of securities and derivatives of financial instruments

 

 

How to transfer 1% of tax?

 

To transfer 1% of tax please fill in the appropriate field in the annual tax income declaration PIT-28, PIT-36, PIT- 36L, PIT-37 or PIT - 38.

 

In the appropriate filed of the annual tax income declaration please write the name of a public benefit organization, its KRS number and the amount of money you want to declare. The sum cannot exceed 1% of the output tax resulting from the tax declaration, rounded down to the nearest tens of groszy.

 

The tax payer can also include additional information regarding his preferences as to the allocation of 1% of funds by a public benefit organization (e.g. specific purpose), in the Other information section, including those facilitation contact with a taxpayer.

 

 

In the next steps, the Tax Office will transfer the total amount that the taxpayers have paid to the organization into its account.

 

Additional information:

 

• 1% of tax can be transferred only in declarations submitted on time;
• In case of incompatibility of KRS number and the name of organization in a tax declaration, the taxpayer will be requested to provide explanations;
• The taxpayer cannot divide its 1% into several organizations.

 

 

Public Benefit Organization – what does it mean?

 

According to the regulations of the Act of April 24, 2003 on Public Benefit and Voluntary Work (Journal of Law of 2016, item 239, with further amendments) non-governmental organizations and other public benefit entities may to obtain, from January 1, 2004, a special status of a public benefit organization. This status is associated with specific rights, but also duties of such organizations, and the main purpose of its creation was to create a certain elite among the entities of the third sector. Elites engaged in socially useful activities for the benefit of the general community, whose main characteristic is its transparency in the moment of registration, as well as during the whole period of operation.

 

The above organization, in order to obtain a status of a public benefit organization must fulfil the following requirements:

 

• conducts an activity of public benefit for the use of the entire community or a specific group of entities, provided that this group is distinguished due to a particularly difficult life or material situation in relation to the society;
• may conduct a business only as an additional activity to the public benefit activity;
• distributes all the surplus of revenues over costs to public benefit activities;
• possess a statutory collective control or supervision body, separate from the managing body not subject to it in a sphere of internal control or supervision;
• possess a statute which provides for the restrictions on the use of the organization's assets and purchases from the entities associated with members of the organization;
• is subject to entry in the National Court Register;
• draws up an annual substantive report on its activities and makes it publicly available, in a way that allows interested entities to familiarize with the report;
• draws up and publish and annual financial report, also when the obligation of  preparing and publishing it does not result from the accounting regulations;
• publishes the approved reports listed above on the website of the office supporting the minister responsible for the social security.

 

Privileges of the public benefit organization:

 

• use of real estate owned by the State Treasury or local government unit on preferential terms;
• right to receive 1% of personal income tax;
• exemption from: corporate income tax, real estate tax, civil law transactions fees (e.g. contracts), stamp and court fees in relation to public benefit activity;  
• the possibility of VAT exemption;
• the possibility of free information about the conducted activity through the entities of public radio and television.