SMART GIVING
Donate
It costs you nothing. The money is already at the state — you only choose where it goes.
CALCULATOR
How much you can redirect
Deductible amount (in EUR, at BNR rate)
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Fill in both fields and instantly see the amount.
WHY NOW
OUG 115/2023 removed sponsorship for micro-enterprises — the remaining facility is the only lever. Use it while it exists.
Questions from accountants
What law is this based on?
Law 32/1994 on sponsorship + Art. 25 of the Fiscal Code (Law 227/2015): sponsorship is deducted from the profit tax, up to 0.75% of turnover or 20% of the profit tax due, whichever is lower.
What are the exact caps?
min(0.75% × turnover, 20% × profit tax). Any amount exceeding the cap is carried forward for the next 7 consecutive years.
Is the deduction quarterly or annual?
Quarterly or annual, your choice — it is deducted from the profit tax of the period in which payment was made (or D177 was filed).
How does the D177 variant work?
The sponsor files the D177 declaration with ANAF (Art. 25 para. (4) lit. i), ANAF wires the amount to the association, and the sponsorship date is considered the filing date.
INDIVIDUALS
The 230 form
Individuals can redirect 3.5% of their income tax to the association — it takes 3 minutes, once a year.
To the 230 form →TRANSPARENCY
See exactly where every leu goes: budget by category, annual reports, where sponsorships go.
Transparency page →TODO-CONTENT — Sponsor testimonials — to be added when available (admin)