Experiences on the Implementation of the Percentage Designation Mechanism

Published: August 2016

Percentage designation mechanisms allow people to designate a certain percentage of their income tax to be paid to CSOs and religious organizations, and are often important supplementary sources of funding for the CSO sector in Central and Eastern Europe.

These reports by the European Center for Not-for-Profit Law summarize case studies from Hungary, Poland and Slovakia to provide an overview of the most important characteristics of the percentage legislation and share examples of how CSOs can use these percentage mechanisms. The case studies give a short overview of the most important characteristics of the percentage legislation in these three countries and bring practical examples how the CSOs can make use of the mechanism.

The case studies were developed to help inform the debate over a new percentage designation mechanism law in Moldova in 2016.