up to 250 RON, donations can be made without being obligatory written formalities (Article 1011 paragraph 4 of the Civil Code)
The most common forms of donations are:
direct donation – the donor donate directly to the donor an amount of money; if requested, a receipt may be issued for the donation;
the bank transfer – the donor transfer the donated amount to the donor’s bank account.
online donation – the donor transfers a certain amount to the donor’s bank account via an on-line payment system ( PayPal or other trusted payment system);
SMS donations – the donor sends an SMS to a number allocated to donation campaigns, and in the invoice for the current month is added the assigned amount no. respectively (usually 2 euros).
In the case of donations made by redirecting a percentage of the amounts owed to the state by natural or legal taxpayers, it is necessary to draw up some documents, namely:
through ANAF form 230 or 200 for redirecting the 2% of the income tax that the taxpayer is owed to the state, namely taxpayers who income from wages and those who realize ase other sources of income (self-employment, rental and leasing, and agricultural activities, etc.);
through sponsorship contract for the redirection of the 20% of the corporate tax due but not more than 3 per thousand of the turnover by the legal entities.
Donation of goods
the donation of movable goods, must be accompanied by a written document, even under private signature, which includes the valuation of donated goods as well as an enumeration thereof.
the donation of goods may include any category of movable property and may be performed by both natural persons and legal persons under the same conditions.
How to actually make money donations
For transparent donation management, our organization does not agree the direct donations. Those who want to donate money to our organization can use the following methods:
By bank transfer
the donor pays, by payment order, the amount he / she wishes to donate to the receiving organization; this implies that the donor has a minimum of information about the receiving organization (IBAN code); the transfer can be made either at the headquarters of a banking institution or via internet banking.
the donor enters the receiving organization’s website, on donations page;
completes the donation form with the requested data including the donated amount;
inserts a valid debit card data into the electronic payment application ( PayPal or other secure application for electronic payments);
By redirecting 2% percents from the tax incomes
the donor have to complete the form 230 and 200 provided by ANAF (National Agency for Fiscal Administration); the forms are available on the website of ANAF;
redirecting can only be done once per fiscal year and for a single nonprofit organization.
the ANAF forms shall be completed in two original copies , one copy shall be submitted up to 25 May of the current year for the previous year, directly to the registration office of the fiscal year or to the post office, by registered letter with acknowledgment of receipt; one copy remains to the depositor.
By sponsorship contract
the legal base is the Law no. 32/1994 on sponsorship (the sponsorship contract can be downloaded here);
between the parts will be concluded a legal contract of sponsorship with maximum 20% of the taxable profit and no more than 3 per thousand of the turnover of the donor legal person;
sponsorship can be in both money and goods, within the limits set by law.
the contract must comply with the legal form mentioned by law.
Your donation will be used for fulfil our main goal, those of help people belonging to vulnerable groups (children from no income families, abused women, homeless people, people with disabilities, marginalized people and in social risk people, roma people, legal migrants etc.)
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