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IPS-Przedsiębiorstwo Informatyczne • Wyświetl temat - czy wpłata na konto Gminnego Ośrodka Kultury jest darowizną

czy wpłata na konto Gminnego Ośrodka Kultury jest darowizną

wymiana informacji między użytkownikami

Postautor: jano » 10 sty 2016, 16:42

Czy wpłata na konto Gminnego Ośrodka Kultury pt ;statutowa działalność ośrodka; może być uznana jako darowizna, a tym samym podlegałaby odliczeniu przy wypełnianiu PITu
jano
 
Posty: 1
Rejestracja: 10 sty 2016, 16:32

Postautor: Piotr Langner » 01 lut 2016, 3:49

W mojej ocenie nie ma takiej możliwości.
Odliczeniu do 6% dochodu podlegają darowizny przekazane na cele określone w art. 4 ustawy o działalności pożytku publicznego, organizacjom, o których mowa w art. 3 ust. 2 i 3 tej ustawy, lub na cele kultu religijnego lub też na cele ) krwiodawstwa realizowanego przez honorowych dawców krwi.

O ile jeszcze przekazane do GOK środki mogą być przeznaczone na działalność określoną w ust. 4 tej ustawy to jednak w mojej ocenie GOK nie jest organizacją, o której mowa w art. 3 ust. 2 i 3.

Link do ustawy http://isap.sejm.gov.pl/Download;jsessi ... 873&type=3
Piotr Langner
 
Posty: 1
Rejestracja: 01 lut 2016, 3:30

Postautor: fishek » 06 mar 2019, 14:27

fishek
 
Posty: 2
Rejestracja: 06 mar 2019, 14:18
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