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Support the mission of the Civic Alliance - Latvia with a donation!
If you are one of those who care about democratic processes in Latvia, support the activities of the Civic Alliance - Latvia with a donation so that we could continue to be a leading organisation implementing quality dialogue with public administration and other decision-makers, create a favourable environment for strong, active and knowledgeable civil society at local, national and international level.
If you also care about a strong, active and knowledgeable civil society, support us by donating!
Donate through Mobilly app
Donate by bank transfer:
Latvijas Pilsoniskā alianse
Reg. Nr. 40008087708
Bank: Swedbank, HABALV22
IBAN: LV24HABA0551009349318
The CAL has been granted with the status of a public benefit organisation in the field of civil society development. This means that by donating the associations, private persons and companies are given an opportunity to receive income tax relief.
Private persons
may be granted a tax relief in accordance with Section 10 “Eligible Expenditure” of the Law “On Personal Income Tax”, which stipulates that before taxing income, the amount transferred in the form of a donation or gift to an association, foundation, religious organisation or institution registered in the Republic of Latvia and being granted with the status of a public benefit organisation, may be deducted from the amount of annual taxable income.
At the same time, the Law stipulates that the payer's eligible expenditures (including expenses not only for donations but also for education and medical expenses) may not exceed 50% of the amount of the payer's taxable income for the taxation year, but not more than 600 EUR.
Support the mission of the Civic Alliance - Latvia with a donation!
If you are one of those who care about democratic processes in Latvia, support the activities of the Civic Alliance - Latvia with a donation so that we could continue to be a leading organisation implementing quality dialogue with public administration and other decision-makers, create a favourable environment for strong, active and knowledgeable civil society at local, national and international level.
If you also care about a strong, active and knowledgeable civil society, support us by donating!
Donate through Mobilly app
Donate by bank transfer:
Latvijas Pilsoniskā alianse
Reg. Nr. 40008087708
Bank: Swedbank, HABALV22
IBAN: LV24HABA0551009349318
The CAL has been granted with the status of a public benefit organisation in the field of civil society development. This means that by donating the associations, private persons and companies are given an opportunity to receive income tax relief.
Legal persons
may be granted a tax relief in accordance with Section 12 of the Enterprise Income Tax Law, which stipulates that a taxpayer who has donated to a public benefit organisation which has been granted such status is entitled to choose one of the following relief possibilities in the reporting year:
1.
Not to include the donated amount in the base taxable with the enterprise income tax in the taxation period but not more than 5% of the profits from the previous reporting year after the calculated taxes;
2.
Not to include the donated amount in the base taxable with the enterprise income tax in the taxation period but not more than 2% of the total gross work remuneration calculated for employees in the previous reporting year from which State social insurance contributions have been made;
3.
To reduce the enterprise income tax calculated on the dividends calculated for the reporting year in the taxation period by 85 per cent of the donated amount but not exceeding 30 per cent of the calculated amount of enterprise income tax on the calculated dividends.
Methodological materials
with descriptions of various situations regarding the application of enterprise income tax relief, as well as cases when the relief is not applied, are available on the SRS website.