{"id":4317,"date":"2023-12-01T15:17:53","date_gmt":"2023-12-01T15:17:53","guid":{"rendered":"https:\/\/btla.eu\/articles\/btla\/can-a-donation-to-the-foundation-be-tax-deductible\/"},"modified":"2023-12-04T08:38:05","modified_gmt":"2023-12-04T08:38:05","slug":"can-a-donation-to-the-foundation-be-tax-deductible","status":"publish","type":"post","link":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/","title":{"rendered":"Can a donation to the foundation be tax deductible?"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/Projekt-bez-nazwy-9.jpg&#8221; background_position=&#8221;top_center&#8221; background_vertical_offset=&#8221;100%&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;3_5,2_5&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||3px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; featured_image=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;Exo||||||||&#8221; title_text_align=&#8221;left&#8221; title_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; title_font_size=&#8221;32px&#8221; custom_margin=&#8221;24px|||||&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22title_text_color%22%93}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>The article raises the important issue of the <a href=\"https:\/\/btla.eu\/en\/tax-advisory\/tax-reliefs-and-exemptions\/\">tax deductibility of donations to foundations<\/a> &#8211; a particularly important topic for both donors and non-governmental organizations. We explain how, under applicable tax regulations, donations to <a href=\"https:\/\/btla.eu\/prawo\/kancelaria-prawa-gospodarczego\/fundacja-rodzinna\/\">foundations<\/a> may bring <a href=\"https:\/\/btla.eu\/en\/tax-advisory\/tax-reliefs-and-exemptions\/\">tax benefits<\/a> to donors. In addition, we present the latest legal interpretations regarding donations to foundations that do not have the status of a public benefit organization but pursue goals in the field of science, education or upbringing.<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<div class=\"sfsi_widget sfsi_shortcode_container\"><div class=\"norm_row sfsi_wDiv \"  style=\"width:225px;text-align:left;\"><div style='width:40px; height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/www.linkedin.com\/company\/btla-official\/' id='sfsiid_linkedin_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='LinkedIn' title='LinkedIn' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_linkedin.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><div class=\"sfsi_tool_tip_2 linkedin_tool_bdr sfsiTlleft\" style=\"opacity:0;z-index:-1;\" id=\"sfsiid_linkedin\"><span class=\"bot_arow bot_linkedin_arow\"><\/span><div class=\"sfsi_inside\"><div  class='icon4'><a href='https:\/\/www.linkedin.com\/company\/btla-official\/' target='_blank' rel='noopener'><img data-pin-nopin='true' class='sfsi_wicon' alt='LinkedIn' title='LinkedIn' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/visit_icons\/Visit_us_linkedin\/icon_Visit_us_pl_PL.svg' \/><\/a><\/div><div  class='icon1'><script type=\"IN\/FollowCompany\" data-id=\"79071549\" ><\/script><\/div><div  class='icon2'><a target='_blank' rel='noopener' href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fbtla.eu%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F4317%2F\"><img decoding=\"async\" class=\"sfsi_wicon\" data-pin-nopin= true alt=\"Share\" title=\"Share\" src=\"https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/share_icons\/Linkedin_Share\/pl_PL_share.svg\" \/><\/a><\/div><\/div><\/div><\/div><\/div><div style='width:40px; height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/www.facebook.com\/btla.advisory' id='sfsiid_facebook_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='Facebook' title='Facebook' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_facebook.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><div class=\"sfsi_tool_tip_2 fb_tool_bdr sfsiTlleft\" style=\"opacity:0;z-index:-1;\" id=\"sfsiid_facebook\"><span class=\"bot_arow bot_fb_arow\"><\/span><div class=\"sfsi_inside\"><div  class='icon1'><a href='https:\/\/www.facebook.com\/btla.advisory' target='_blank' rel='noopener'><img data-pin-nopin='true' class='sfsi_wicon' alt='Facebook' title='Facebook' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/visit_icons\/Visit_us_fb\/icon_Visit_us_pl_PL.png' \/><\/a><\/div><div  class='icon3'><a target='_blank' rel='noopener' href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fbtla.eu%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F4317%2F' style='display:inline-block;'  > <img class='sfsi_wicon'  data-pin-nopin='true' alt='fb-share-icon' title='Facebook Share' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/share_icons\/fb_icons\/pl_PL.svg' \/><\/a><\/div><\/div><\/div><\/div><\/div><div style='width:40px; height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/api.whatsapp.com\/send?text=https%3A%2F%2Fbtla.eu%2Fen%2Farticles%2Fcan-a-donation-to-the-foundation-be-tax-deductible%2F' id='sfsiid_whatsapp_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='WhatsApp' title='WhatsApp' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_whatsapp.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><\/div><\/div><\/div ><div id=\"sfsi_holder\" class=\"sfsi_holders\" style=\"position: relative; float: left;width:100%;z-index:-1;\"><\/div ><script>window.addEventListener(\"sfsi_functions_loaded\", function()\n\t\t\t{\n\t\t\t\tif (typeof sfsi_widget_set == \"function\") {\n\t\t\t\t\tsfsi_widget_set();\n\t\t\t\t}\n\t\t\t}); <\/script><div style=\"clear: both;\"><\/div><\/div>[\/et_pb_code][\/et_pb_column][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title title=&#8221;off&#8221; meta=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Categories&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; custom_margin=&#8221;-17px||-17px|||&#8221; custom_padding=&#8221;15px||27px|||&#8221; global_colors_info=&#8221;{%22gcid-01d52b91-888a-4360-8bf2-df06995b266a%22:%91%93}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;13px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; custom_padding=&#8221;0px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Donations to foundations and tax relief<\/h2>\n<p>According to the Act, a taxpayer who made a donation in the tax year may deduct the appropriate amount from tax if the entity receiving the donation was\/was:<\/p>\n<ol>\n<li>A non-governmental organization (e.g. foundation and association) that is not a unit of the public finance sector and does not operate for profit and, among others, churches, associations of local government units and social cooperatives; <\/li>\n<\/ol>\n<ol start=\"2\">\n<li>equivalent organizations specified in the provisions regulating public benefit activities in force in a European Union (EU) Member State other than Poland or another country belonging to the European Economic Area (EEA, Iceland, Liechtenstein, Norway), which conduct public benefit activities in the sphere of public tasks and achieve the indicated goals.<\/li>\n<\/ol>\n<ol start=\"3\">\n<li>An entity operating for the benefit of religious worship, blood donation, vocational education, and the donation concerned the fulfillment of the objectives specified in the provisions of the Act on public benefit activities and volunteering (e.g. to support families and people in difficult life situations, for charity activities and for people disabled, for health protection and promotion or for science, higher education and education).<\/li>\n<\/ol>\n<h2>Conditions for tax deduction of donations<\/h2>\n<p>Such a transfer of funds may be tax deductible in the entire amount, but not more than 6% of the income.<\/p>\n<h2>Donations to foundations without OPP status and tax relief<\/h2>\n<p>Based on general regulations, the Director of the National Fiscal Information was asked whether a donation made to a foundation that does not have the status of a public order organization can be deducted from tax. In the facts of the case, it was emphasized that the entity&#8217;s statutory goal was to conduct activities in the field of science, education, and upbringing, and the foundation&#8217;s management board confirmed in writing that the donated funds were available to achieve only these goals. <\/p>\n<p>The Director of KIS agreed with the applicant&#8217;s claim and confirmed that the taxpayer may deduct the amount of a cash donation made to the foundation from the basis for calculating income tax in accordance with the principles set out in Art. 26 section 1 point 9 of the Personal Income Tax Act.  <\/p>\n<p>The tax authority explains that in accordance with Art. 4 of the Act on public benefit activities and volunteering &#8211; the goals indicated in the application &#8211; are considered public benefit goals. Additionally, the foundation meets other conditions for deduction.    <\/p>\n<h2>Summary of KIS interpretation<\/h2>\n<p>To sum up, the Director of the National Tax Information presented the position that a Foundation that does not have the status of a &#8220;public benefit organization&#8221; in accordance with the Act on public benefit activities and volunteering, but pursues statutory objectives defined as conducting activities in the field of science, education, education and upbringing may be beneficiary of a donation that may be deducted from the donor&#8217;s tax.<\/p>\n<p><em>Individual interpretation of November 14, 2023, Director of the National Tax Information, ref. no. 0113-KDIPT2-2.4011.648.2023.1.DA<\/em><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; global_module=&#8221;1900&#8243; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.21.0&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;30px||||false|false&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; custom_padding_last_edited=&#8221;on|desktop&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEwMjcifX0=@&#8221; global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; transform_scale__hover=&#8221;103%|103%&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_image src=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-doradcze-dla-firm-i-biznesu-2.jpg&#8221; title_text=&#8221;consulting services for companies and business (2)&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;2px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.21.0&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;30px||||false|false&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEwMjcifX0=@&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_4_font=&#8221;Exo|500|||||||&#8221; header_4_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_4_font_size=&#8221;16px&#8221; custom_margin=&#8221;|||-35px|false|false&#8221; custom_margin_tablet=&#8221;|||-35px|false|false&#8221; custom_margin_phone=&#8221;||10px|0px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_4_text_color%22%93}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h4>Author:<\/h4>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo||||||||&#8221; text_font_size=&#8221;12px&#8221; header_3_font=&#8221;Exo||||||||&#8221; header_3_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_3_font_size=&#8221;23px&#8221; header_4_font=&#8221;Exo||||||||&#8221; header_4_text_color=&#8221;gcid-58271bdb-1af7-4145-8bcc-67806f6894e4&#8243; header_4_font_size=&#8221;13px&#8221; header_5_font=&#8221;Exo||||||||&#8221; header_5_font_size=&#8221;15px&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;-28px|||-35px|false|false&#8221; custom_margin_tablet=&#8221;3px|||-35px||&#8221; custom_margin_phone=&#8221;-12px|||0px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;justified&#8221; text_orientation_phone=&#8221;justified&#8221; text_orientation_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_3_text_color%22%93,%22gcid-58271bdb-1af7-4145-8bcc-67806f6894e4%22:%91%22header_4_text_color%22%93}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; transform_scale__hover=&#8221;103%|103%&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3>Maciej Szkutnik<\/h3>\n<h4>Specialist in the field. Taxes<\/h4>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_3_font=&#8221;Exo||||||||&#8221; header_3_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_3_text_color%22%93}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3>Contact a specialist<\/h3>\n<p>[\/et_pb_text][et_pb_contact_form captcha=&#8221;off&#8221; email=&#8221;kontakt@btla.eu&#8221; custom_message=&#8221;%%imie%%||et_pb_line_break_holder||%%email%%||et_pb_line_break_holder||%%telefon%%||et_pb_line_break_holder||%%wiadomosc%%||et_pb_line_break_holder||%%zgoda%%&#8221; success_message=&#8221;Thank you for your message, we will contact you soon.&#8221; submit_button_text=&#8221;SEND&#8221; _builder_version=&#8221;4.23.1&#8243; _module_preset=&#8221;default&#8221; _unique_id=&#8221;eb2dac8e-a334-4866-b678-6bb493d0f20e&#8221; form_field_background_color=&#8221;#FFFFFF&#8221; form_field_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; form_field_focus_background_color=&#8221;#FFFFFF&#8221; form_field_focus_text_color=&#8221;gcid-58271bdb-1af7-4145-8bcc-67806f6894e4&#8243; form_field_font=&#8221;Exo||||||||&#8221; form_field_font_size=&#8221;14px&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#FFFFFF&#8221; button_bg_color=&#8221;gcid-58271bdb-1af7-4145-8bcc-67806f6894e4&#8243; button_border_width=&#8221;0px&#8221; button_border_radius=&#8221;0px&#8221; button_font=&#8221;Exo||||||||&#8221; button_use_icon=&#8221;off&#8221; button_custom_padding=&#8221;10px|30px|10px|30px|false|false&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;rgba(36,51,69,0.17)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22form_field_text_color%22%93,%22gcid-58271bdb-1af7-4145-8bcc-67806f6894e4%22:%91%22form_field_focus_text_color%22,%22button_bg_color%22%93}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_contact_field field_id=&#8221;imie&#8221; field_title=&#8221;Company name&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.21.0&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;email&#8221; field_title=&#8221;E-mail address&#8221; field_type=&#8221;email&#8221; _builder_version=&#8221;4.21.0&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;telefon&#8221; field_title=&#8221;Phone number&#8221; _builder_version=&#8221;4.22.2&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;wiadomosc&#8221; field_title=&#8221;Message&#8221; field_type=&#8221;text&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.21.0&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;zgoda&#8221; field_title=&#8221; &#8221; field_type=&#8221;checkbox&#8221; checkbox_options=&#8221;%91{%22value%22:%22 I consent to the processing of my personal data by BTLA Tax Sp. z o. o. based in Katowice in order to respond to the message sent. %22,%22checked%22:0,%22dragID%22:-1}%93&#8243; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; form_field_background_color=&#8221;gcid-58271bdb-1af7-4145-8bcc-67806f6894e4&#8243; form_field_text_color=&#8221;#000000&#8243; form_field_focus_background_color=&#8221;#FFFFFF&#8221; form_field_focus_text_color=&#8221;#000000&#8243; form_field_font_size=&#8221;12px&#8221; global_colors_info=&#8221;{%22gcid-58271bdb-1af7-4145-8bcc-67806f6894e4%22:%91%22form_field_background_color%22%93}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blog fullwidth=&#8221;off&#8221; posts_number=&#8221;3&#8243; include_categories=&#8221;current&#8221; excerpt_length=&#8221;130&#8243; show_author=&#8221;off&#8221; show_date=&#8221;off&#8221; show_pagination=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo||||||||&#8221; header_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_font_size=&#8221;18px&#8221; body_font=&#8221;Exo|300|||||||&#8221; meta_font=&#8221;Exo||||||||&#8221; meta_text_color=&#8221;gcid-58271bdb-1af7-4145-8bcc-67806f6894e4&#8243; box_shadow_style=&#8221;preset1&#8243; box_shadow_blur=&#8221;8px&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_text_color%22%93,%22gcid-58271bdb-1af7-4145-8bcc-67806f6894e4%22:%91%22meta_text_color%22%93}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|hover&#8221; transform_translate__hover_enabled=&#8221;on|desktop&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; transform_scale__hover=&#8221;101%|101%&#8221;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The article raises the important issue of the tax deductibility of donations to foundations &#8211; a particularly important topic for both donors and non-governmental organizations. We explain how, under applicable tax regulations, donations to foundations may bring tax benefits to donors. In addition, we present the latest legal interpretations regarding donations to foundations that do [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":4298,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"categories":[27,32],"tags":[],"class_list":["post-4317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Can a donation to the foundation be tax deductible? - BTLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Can a donation to the foundation be tax deductible? - BTLA\" \/>\n<meta property=\"og:description\" content=\"The article raises the important issue of the tax deductibility of donations to foundations - a particularly important topic for both donors and non-governmental organizations. We explain how, under applicable tax regulations, donations to foundations may bring tax benefits to donors. In addition, we present the latest legal interpretations regarding donations to foundations that do [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/\" \/>\n<meta property=\"og:site_name\" content=\"BTLA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/btla.advisory\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-01T15:17:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-04T08:38:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/btla.eu\/wp-content\/uploads\/2023\/12\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"lukasz.oles@btla.eu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"lukasz.oles@btla.eu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/\"},\"author\":{\"name\":\"lukasz.oles@btla.eu\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#\\\/schema\\\/person\\\/7a07512baf795a08c2c9261996b88ce8\"},\"headline\":\"Can a donation to the foundation be tax deductible?\",\"datePublished\":\"2023-12-01T15:17:53+00:00\",\"dateModified\":\"2023-12-04T08:38:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/\"},\"wordCount\":2684,\"publisher\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/btla.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg\",\"articleSection\":[\"Articles\",\"Taxes\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/\",\"url\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/\",\"name\":\"Can a donation to the foundation be tax deductible? - BTLA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/btla.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg\",\"datePublished\":\"2023-12-01T15:17:53+00:00\",\"dateModified\":\"2023-12-04T08:38:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#primaryimage\",\"url\":\"https:\\\/\\\/btla.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg\",\"contentUrl\":\"https:\\\/\\\/btla.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg\",\"width\":1080,\"height\":1080,\"caption\":\"Czy darowizn\u0119 na fundacj\u0119 mo\u017cna odliczy\u0107 od podatku\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/articles\\\/can-a-donation-to-the-foundation-be-tax-deductible\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/btla.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Can a donation to the foundation be tax deductible?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/btla.eu\\\/en\\\/\",\"name\":\"BTLA - kancelaria prawna i podatkowa\",\"description\":\"Doradztwo podatkowe i prawne\",\"publisher\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#organization\"},\"alternateName\":\"Kancelaria prawna i doradztwa podatkowego\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/btla.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#organization\",\"name\":\"BTLA - kancelaria prawna i podatkowa\",\"alternateName\":\"Doradztwo podatkowe - us\u0142ugi prawne - ksi\u0119gowo\u015b\u0107 - ubezpieczenia\",\"url\":\"https:\\\/\\\/btla.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/btla.eu\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/color1_btla.png\",\"contentUrl\":\"https:\\\/\\\/btla.eu\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/color1_btla.png\",\"width\":1833,\"height\":864,\"caption\":\"BTLA - kancelaria prawna i podatkowa\"},\"image\":{\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/btla.advisory\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/btla.eu\\\/en\\\/#\\\/schema\\\/person\\\/7a07512baf795a08c2c9261996b88ce8\",\"name\":\"lukasz.oles@btla.eu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ba9757c764cbe6a6e08fba9a5e71cfb9f1deac1d9740045a72d45242ebd7a02c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ba9757c764cbe6a6e08fba9a5e71cfb9f1deac1d9740045a72d45242ebd7a02c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ba9757c764cbe6a6e08fba9a5e71cfb9f1deac1d9740045a72d45242ebd7a02c?s=96&d=mm&r=g\",\"caption\":\"lukasz.oles@btla.eu\"},\"url\":\"https:\\\/\\\/btla.eu\\\/en\\\/author\\\/lukasz-olesbtla-eu\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Can a donation to the foundation be tax deductible? - BTLA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/","og_locale":"en_US","og_type":"article","og_title":"Can a donation to the foundation be tax deductible? - BTLA","og_description":"The article raises the important issue of the tax deductibility of donations to foundations - a particularly important topic for both donors and non-governmental organizations. We explain how, under applicable tax regulations, donations to foundations may bring tax benefits to donors. In addition, we present the latest legal interpretations regarding donations to foundations that do [&hellip;]","og_url":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/","og_site_name":"BTLA","article_publisher":"https:\/\/www.facebook.com\/btla.advisory","article_published_time":"2023-12-01T15:17:53+00:00","article_modified_time":"2023-12-04T08:38:05+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/12\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg","type":"image\/jpeg"}],"author":"lukasz.oles@btla.eu","twitter_card":"summary_large_image","twitter_misc":{"Written by":"lukasz.oles@btla.eu","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#article","isPartOf":{"@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/"},"author":{"name":"lukasz.oles@btla.eu","@id":"https:\/\/btla.eu\/en\/#\/schema\/person\/7a07512baf795a08c2c9261996b88ce8"},"headline":"Can a donation to the foundation be tax deductible?","datePublished":"2023-12-01T15:17:53+00:00","dateModified":"2023-12-04T08:38:05+00:00","mainEntityOfPage":{"@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/"},"wordCount":2684,"publisher":{"@id":"https:\/\/btla.eu\/en\/#organization"},"image":{"@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#primaryimage"},"thumbnailUrl":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/12\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg","articleSection":["Articles","Taxes"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/","url":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/","name":"Can a donation to the foundation be tax deductible? - BTLA","isPartOf":{"@id":"https:\/\/btla.eu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#primaryimage"},"image":{"@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#primaryimage"},"thumbnailUrl":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/12\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg","datePublished":"2023-12-01T15:17:53+00:00","dateModified":"2023-12-04T08:38:05+00:00","breadcrumb":{"@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#primaryimage","url":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/12\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg","contentUrl":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/12\/Czy-darowizne-na-fundacje-mozna-odliczyc-od-podatku.jpg","width":1080,"height":1080,"caption":"Czy darowizn\u0119 na fundacj\u0119 mo\u017cna odliczy\u0107 od podatku"},{"@type":"BreadcrumbList","@id":"https:\/\/btla.eu\/en\/articles\/can-a-donation-to-the-foundation-be-tax-deductible\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/btla.eu\/en\/"},{"@type":"ListItem","position":2,"name":"Can a donation to the foundation be tax deductible?"}]},{"@type":"WebSite","@id":"https:\/\/btla.eu\/en\/#website","url":"https:\/\/btla.eu\/en\/","name":"BTLA - kancelaria prawna i podatkowa","description":"Doradztwo podatkowe i prawne","publisher":{"@id":"https:\/\/btla.eu\/en\/#organization"},"alternateName":"Kancelaria prawna i doradztwa podatkowego","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/btla.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/btla.eu\/en\/#organization","name":"BTLA - kancelaria prawna i podatkowa","alternateName":"Doradztwo podatkowe - us\u0142ugi prawne - ksi\u0119gowo\u015b\u0107 - ubezpieczenia","url":"https:\/\/btla.eu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/btla.eu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/06\/color1_btla.png","contentUrl":"https:\/\/btla.eu\/wp-content\/uploads\/2023\/06\/color1_btla.png","width":1833,"height":864,"caption":"BTLA - kancelaria prawna i podatkowa"},"image":{"@id":"https:\/\/btla.eu\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/btla.advisory"]},{"@type":"Person","@id":"https:\/\/btla.eu\/en\/#\/schema\/person\/7a07512baf795a08c2c9261996b88ce8","name":"lukasz.oles@btla.eu","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/ba9757c764cbe6a6e08fba9a5e71cfb9f1deac1d9740045a72d45242ebd7a02c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ba9757c764cbe6a6e08fba9a5e71cfb9f1deac1d9740045a72d45242ebd7a02c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ba9757c764cbe6a6e08fba9a5e71cfb9f1deac1d9740045a72d45242ebd7a02c?s=96&d=mm&r=g","caption":"lukasz.oles@btla.eu"},"url":"https:\/\/btla.eu\/en\/author\/lukasz-olesbtla-eu\/"}]}},"_links":{"self":[{"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/posts\/4317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/comments?post=4317"}],"version-history":[{"count":5,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/posts\/4317\/revisions"}],"predecessor-version":[{"id":4322,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/posts\/4317\/revisions\/4322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/media\/4298"}],"wp:attachment":[{"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/media?parent=4317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/categories?post=4317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/btla.eu\/en\/wp-json\/wp\/v2\/tags?post=4317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}