Empowering people in the Czech Republic since 1991
Taxes and legislation
Taxes
Income Taxes Act lays down conditions under which a donor may deduce the amount of the donation from his/her tax base:
- For natural persons, the total sum of donations in a given tax period must exceed 2% of the tax base or must amount to at least CZK 1000. Natural persons may deduce total amount equalling up to 10 % of their tax base.
- For legal persons, the amount of a single donation must amount to at least CZK 2000 and they may deduce up to 5 % of tax base.
Legislation
Activities of non-profit organisations in the Czech Republic, i.e. their incorporation and dissolution process, organisational structure, financial management and corporate governance, are governed by the following regulations:
- Civic associations are governed by Act on Association of Citizens no. 83/1990 Coll. as amended
- Generally beneficial organisations by Act on Generally Beneficial Organisations no. 248/1995 Coll. in the version of the Amendment to Act No. 208/2002 Coll.
- Foundations and endowment funds by Act no. 227/1997 Coll., on foundations and endowment funds, in the version of the amendment to Act no. 210/2002 Coll.
- Churches and religious societies and religious legal persons by Act no. 3/2000 Coll. on freedom of religion and the position of churches and religious societies.
- Other fields in which non-profit organisations operate, are as follows:
- Volunteer services - Act on Volunteer Services no. 198/2002 Coll.
- Public collections - Act on Public Collections no. 117/2001 Coll.
- There is a wide range of general regulations in the Czech legislation that apply also to non-profit organisations, in particular:
- Tax legislation (e.g. Income Taxes Act no. 586/1992 Coll., as amended)
- Accounting legislation (Accounting Act no. 563/1991 Coll., as amended)
