{"id":3650,"date":"2016-02-22T15:34:35","date_gmt":"2016-02-22T15:34:35","guid":{"rendered":"https:\/\/millercanfield.pl\/?p=3650"},"modified":"2025-04-14T18:03:39","modified_gmt":"2025-04-14T18:03:39","slug":"tax-deductible-donations-in-the-context-of-the-corporate-income-tax-act","status":"publish","type":"post","link":"https:\/\/millercanfield.pl\/en\/tax-deductible-donations-in-the-context-of-the-corporate-income-tax-act\/","title":{"rendered":"TAX-DEDUCTIBLE DONATIONS IN THE CONTEXT OF THE CORPORATE INCOME TAX ACT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3650\" class=\"elementor elementor-3650 elementor-3691\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b83bc53 e-flex e-con-boxed e-con e-parent\" data-id=\"1b83bc53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4acdc6bb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"4acdc6bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>W celu zmniejszenia podstawy opodatkowania osoby prawne mog\u0105 przekazywa\u0107 darowizny na rzecz okre\u015blonych podmiot\u00f3w, aby jednak dosz\u0142o do skutecznego zmniejszenia podstawy musz\u0105 by\u0107 spe\u0142nione okre\u015blone w ustawie przes\u0142anki.<\/p><p>Zgodnie z art. 18 ust. 1 pkt 1 ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od os\u00f3b prawnych podstaw\u0119 opodatkowania, stanowi ustalony doch\u00f3d po odliczeniu darowizn przekazanych na cele okre\u015blone w art. 4 ustawy z dnia 24 kwietnia 2003 r. o dzia\u0142alno\u015bci po\u017cytku publicznego i o wolontariacie, przekazane organizacjom, o kt\u00f3rych mowa w art. 3 ust. 2 i 3 tej ustawy b\u0105d\u017a te\u017c organizacjom r\u00f3wnowa\u017cnym, okre\u015blonym w przepisach reguluj\u0105cych dzia\u0142alno\u015b\u0107 po\u017cytku publicznego, obowi\u0105zuj\u0105cych w innym ni\u017c Rzeczpospolita Polska pa\u0144stwie cz\u0142onkowskim Unii Europejskiej lub innym pa\u0144stwie nale\u017c\u0105cym do Europejskiego Obszaru Gospodarczego prowadz\u0105cym dzia\u0142alno\u015b\u0107 po\u017cytku publicznego w sferze zada\u0144 publicznych lub realizuj\u0105cym te cele.<br \/>Celami o kt\u00f3rych mowa w przytoczonym przepisie s\u0105 m.in. pomoc spo\u0142eczna, w tym pomoc rodzinom i osobom w trudnej sytuacji \u017cyciowej oraz wyr\u00f3wnywanie szans tych rodzin i os\u00f3b; udzielanie nieodp\u0142atnej pomocy prawnej oraz zwi\u0119kszania \u015bwiadomo\u015bci prawnej spo\u0142ecze\u0144stwa; dzia\u0142alno\u015b\u0107 na rzecz integracji i reintegracji zawodowej i spo\u0142ecznej os\u00f3b zagro\u017conych wykluczeniem spo\u0142ecznym; dzia\u0142alno\u015b\u0107 charytatywna; dzia\u0142alno\u015b\u0107 na rzecz mniejszo\u015bci narodowych i etnicznych oraz j\u0119zyka regionalnego; dzia\u0142alno\u015b\u0107 na rzecz os\u00f3b niepe\u0142nosprawnych i inne wskazane w przepisie.<br \/>Zastrze\u017cone jest, i\u017c uwzgl\u0119dnione darowizny nie mog\u0105 \u0142\u0105cznie przekroczy\u0107 warto\u015bci 10% uzyskanego dochodu.<\/p><p>Nale\u017cy wi\u0119c mie\u0107 na uwadze, \u017ce nie ka\u017cda darowizna mo\u017ce zosta\u0107 odliczona. Musz\u0105 zosta\u0107 \u0142\u0105cznie spe\u0142nione trzy warunki, tj. warunek przedmiotowy, podmiotowy oraz ilo\u015bciowy.<br \/>Pierwszy oznacza, i\u017c darowizny, kt\u00f3re maj\u0105 nast\u0119pnie zosta\u0107 odliczone musz\u0105 by\u0107 przekazane na cele wskazane w ustawie; drugi warunek oznacza, i\u017c darowizny mog\u0105 by\u0107 przekazane jedynie okre\u015blonym podmiotom; trzeci natomiast ustala g\u00f3rny limit, powy\u017cej kt\u00f3rego darowizny, nawet w przypadku przekazania ich w\u0142a\u015bciwym podmiotom na wskazane w ustawie cele, nie mog\u0105 zosta\u0107 odliczone od postawy opodatkowania.<\/p><p>Istotny jest r\u00f3wnie\u017c fakt, \u017ce darowizna nie mo\u017ce zosta\u0107 odliczona, je\u015bli zostanie przekazana na rzecz podmiotu, kt\u00f3ry prowadzi dzia\u0142alno\u015b\u0107 w celu uzyskania zysku. Odliczeniom nie podlegaj\u0105 tak\u017ce darowizny przekazane na rzecz os\u00f3b fizycznych, os\u00f3b prawnych oraz jednostek organizacyjnych niemaj\u0105cych osobowo\u015bci prawnej, prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105 polegaj\u0105c\u0105 na wytwarzaniu wyrob\u00f3w przemys\u0142u elektronicznego, paliwowego, tytoniowego, spirytusowego, winiarskiego, piwowarskiego, a tak\u017ce pozosta\u0142ych wyrob\u00f3w alkoholowych o zawarto\u015bci alkoholu powy\u017cej 1,5%, oraz wyrob\u00f3w z metali szlachetnych albo z udzia\u0142em tych metali, lub handlu tymi wyrobami.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aad161d elementor-alert-info exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-alert\" data-id=\"aad161d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">\u00a9 Miller, Canfield, W. Babicki, A. Che\u0142chowski i Wsp\u00f3lnicy Sp. k.<\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>W celu zmniejszenia podstawy opodatkowania osoby prawne mog\u0105 przekazywa\u0107 darowizny na rzecz okre\u015blonych podmiot\u00f3w, aby jednak dosz\u0142o do skutecznego zmniejszenia podstawy musz\u0105 by\u0107 spe\u0142nione okre\u015blone w ustawie przes\u0142anki. Zgodnie z art. 18 ust. 1 pkt 1 ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od os\u00f3b prawnych podstaw\u0119 opodatkowania, stanowi ustalony doch\u00f3d po [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":881,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,1],"tags":[],"class_list":["post-3650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-polish-law-review-en","category-publications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAX-DEDUCTIBLE DONATIONS IN THE CONTEXT OF THE CORPORATE INCOME TAX ACT<\/title>\n<meta name=\"description\" content=\"Tax-deductible donations in the context of the Corporate Income Tax Act \u2013 review of the new rules regarding tax-deductible donations under the Corporate 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