1 Per Cent Law Brings 97.5 million SKK (2.27 million USD) to NGOs in Slovakia in 2002
The Tax Authority has announced that 325 839 of tax payers in Slovakia have used their right to decide on assignation of one per cent of their Personal Income Tax to a selected NGO. The tax payers assigned a total of 97.5 million SKK (2.27 million USD) to 4043 public benefit NGOs that had to register at the public notary's office in order to qualify for the tax payers' assignation. Total amount of the one percent of the Personal Income Tax was estimated at around 300 million SKK (6.97 million USD) in 2002.
Public benefit status applies in Slovakia to NGOs working in the fields of development and protection of spiritual values; protection of human rights; environmental protection; protection and promotion of health and education; promotion of sport activities of children, youth and handicapped persons; provision of social aid and protection of natural and cultural assets. Slovak tax payers had the opportunity to decide on one per cent of their Personal Income Tax for the first time. About one third of the tax-payers participating in the scheme decided to support NGOs working in the field of health, about 20 per cent educational NGOs, and 4 per cent environmental NGOs.
Matú Minárik is Program Associate at the Trust for Civil Society in Central & Eastern Europe.