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Naerata Ometi NGO has been included in the list of associations with income tax benefits according to the Income Tax Act § 11, section 1, as of 01.01.2010. In this regard, we want to notify donors that donating to us has become more favorable.

For businesses: Gifts and donations made to a person listed in § 11, section 1, during the calendar year are not subject to income tax in total, which does not exceed one of the following limits:

1. 3% of the total payments subject to personalized social tax by the taxpayer in the same calendar year;
2. 10% of the taxpayer’s last fiscal year’s profit ending on January 1st of the calendar year, calculated according to the legal acts regulating accounting. In the calendar year, the taxpayer considers gifts and donations mentioned in section 2 cumulatively. In determining the annual tax-free amount of these gifts and donations, the taxpayer follows only one of the mentioned limits of the same section. (Income Tax Act § 49)

For individuals: Resident natural persons have the right to deduct documented gifts and donations made to a person listed in § 11, section 1, from their taxable income during the tax period (Income Tax Act § 27) For individuals, it is necessary to provide the donor’s personal identification code so that we can notify the tax authority about the use of income tax benefits for these individuals. The donation amount will be shown on the pre-filled declaration at the tax office.