The National Council of the Slovak Republic adopted on 9 July 2002 an amendment to the existing "One Percent Law", which in 2001 for the first time enabled assignation of one percent of Personal Income Tax to a public benefit NGO chosen by tax-payer. The new amendment broadened the applicability of the provision also to the Corporate Income Tax, which will come into effect from 2004. Total amount of the one percent of the Corporate Income Tax was estimated at 185 million SKK (4.3 million USD) in 2002.
The amendment was prepared in co-operation with representatives of non-governmental organizations - 1st Slovak Non-profit Centre, Fund for Support of Social Changes and Donor's Forum. Simultaneously, it was supported by the Slovak Humanitarian Council, Gremium of the Third Sector, Rural Parliament, other NGOs and citizens participating in a questionnaire on this topic at www.rozhodni.sk
Matú Minárik is Program Associate at the Trust for Civil Society in Central & Eastern Europe.