They are all non-profit associations , but their forms and requirements for constitution are different, their areas of action diverse, from the field of sport, education, medicine, the fight qatar email list against poverty, hunger, justice, research, culture, history, and as many concerns, aspirations, or dreams as the human being has.
Non-profit associations are a reflection of the concerns, needs and aspirations of the society in which we live.
Non-profit associations are a reflection of the concerns, needs and aspirations of the society in which we live. They form the framework of our social conscience. With the possibility of association, the individual has a tool with which, by collaborating with others, he can achieve certain objectives that have nothing to do with economic enrichment.
Well that is the theory, which some have put into practice in various ways:
It is well known, and we all have examples of this, that foundations are the way in which large companies reduce their tax bill. Every large company worth its salt has its corresponding foundation.
Others have been created to evade capital abroad , I do not mention any, because it would be a comparative grievance, for all those that have not yet come to light and deserve special mention.
Although we must not forget that these are also associations that have allowed many families in this crisis that grips us to be able to feed their families with a minimum of dignity, or that thousands of other families today continue to have a home to live in. And how not to mention those that are working in countries in conflict, assisting refugees, the sick, victims of natural disasters, or of hunger and disease.
Within this amalgam of non-profit entities, their taxation method is very different. Any association can develop an economic activity to obtain the necessary financing to achieve its objectives.
Any association that does not have the status, granted by the administration, of being of public benefit, is taxed at 25% and the contributions it receives do not grant any tax benefit to the donor.
Any non-profit entity that the administration grants the status of a public utility entity can benefit from the tax regime established in Law 49/2002 on patronage, which establishes the tax rate at 10% and the possibility that donations, gifts or contributions that any natural person or legal entity makes to the non-profit entity, or to the event of exceptional public interest, have the right to deduction in the personal tax of the natural person or legal entity that makes the donation. If the person making the donation is a company, this, in addition to giving the right to deduction, is a deductible expense. In other words, for every euro that a company donates, another euro of income is no longer taxed and it has the right to reduce its share to pay with a deduction in the share. In this way, social collaboration is encouraged, which is so necessary for these entities to achieve their goals.