Comparative Charts on Percentage Legislation in CEE

   Hungary
      Act CXXVI of 1996 On the Use of a Specified Amount of Personal Income Tax in
      Accordance with the Taxpayer's Instruction (amended by Acts CXXIX/1997, CXXI/2000,
      CXIV/2001 and CXXXV/2005).
      A summary of the Act CXXVI of 1996 On the Use of a Specified Portion of Personal
      Income Tax According to the Designation of the Taxpayer (as was amended by the
      Act CXXIX of 1997)
      Overview of the fundamental provisions of Act CXXI of 2000 amending Act CXXVI
      of 1996 on the Use of a Specified Portion of Personal Income Tax According to the
      Designation of the Taxpayer
      Act L./2003 On the National Civil Fund Programme - for more information, see
      News from Hungary

      The above documents were contributed to the Percentage Philanthropy Project by the
      International Center for Not-for-Profit Law. Please visit www.icnl.org for more
      information or contact Nilda Bullain at nilda@icnl.org.hu

   Slovakia
      The table summarising the Slovakian legal regulation 2002-2007
	  
      Extracts from the Income Taxes Act 
      Section 48, Use of a Percentage of the Tax Paid for Specific Purposes (from individuals)
      Section 51a, Use of a Percentage of the Tax Paid for Specific Purposes (from companies).
      The above documents were translated by Peter Kucák (www.lingua.sk)

      For changes to the Slovak Income Taxes Act adopted at the end of 2003, see 
      News from Slovakia.

   Lithuania
      Order of the Minister of Finance of the Republic of Lithuania regarding approval of
      the procedure for transferring up to 2 per cent of income tax amount to Lithuanian
      entities entitled to sponsorship under the Law on Charity and Sponsorship of the
      Republic of Lithuania

      The above document was provided by the Non-Governmental Organisation
      Information and Support Centre (NISC), Vilnius

      Lithuanian law on income tax of individuals (refers to 2%) can be found on Seimas 
      of the Republic of Lithuania's website on 
      www3.lrs.lt/cgi-bin/preps2?Condition1=210886&Condition2

   Poland
      An English translation of the Polish Law on Public Benefit Activity and Volunteerism 
      received from the on-line library of the International Center for Not-for-Profit Law  
      can be downloaded here and a description 
      at www.icnl.org/PRESS/Articles/2003/20030509.htm

      Also see the article "Poland - A critique of the Act on Public Benefit Organisations and
      Volunteerism" by Piotr Szczepanski in the International Journal of Civil Society Law at
      www.law.cua.edu/students/orgs/ijcsl

      Trap for non-governmental organisations
      The above article appeared in Gazeta Wyborcza on 1 October, 2003 and was translated as 
      part of the Percentage Philanthropy Project. It is published here with the kind permission
      of Gazeta Wyborcza. The original article in Polish can be found on Gazeta Wyborcza's 
      website on www.gazeta.pl

   Romania
      Law 571/2003, Title III. The income tax, Chapter X. The annual global income tax,
      Article no. 90
      
      Order of the Ministry of Public Finance of Romania regarding the annual global income 
      deduction designating procedure.

      The above document was provided by the Asociatia pentru Relatii Comunitare, Cluj
      
      Also see News from Romania.

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