Data on corporate donations are obtained from data on the application of tax relief for donations, as those who donate, as a rule, also claim tax relief for their donations.
A total sum of donations of legal entities is not accessible because donations are not recorded separately in the accounting books. However, a taxpayer usually claims tax relief for amounts paid as donations. From those claims we can collect information about how many legal entities and self-employed persons decide to donate and how much the total sum of tax relief is.
Legal entities and self-employed persons may claim tax relief if they donate to non-profit legal entities. Potential recipients of donations are primarily NGOs, and also public institutes, syndicates etc.
A taxpayer may claim tax relief up to an amount corresponding to 0.3% of their revenue, if they donate for humanitarian purposes, disabled persons’ assistance, social assistance, charitable, scientific, educational, health, sporting, cultural, ecological and religious purposes and purposes of general interest. Apart from this tax relief a taxpayer may claim additional tax relief up to an amount corresponding to 0.2% of their revenue, if they donate for cultural purposes or for voluntary societies established for protection against natural and other disasters and who in the public interest perform activities for the aforementioned purposes.