Download Form 230 pre-filled with data CAUPS Foundation 2019





We are the best choice for directing the 2% of your tax or 20% of your company tax.

The amounts raised from donations and sponsorships are used to purchase materials needed to differences in completion of construction, equipment and furnishing of elderly Orchard Center, continue ongoing project to completion. We are a foundation of over 14 years in office.


The list of materials needed to complete the works at Orchard Center ...


Did you have a low income last year? And it seems that 2% is too little? For us every contribution counts, distressed elderly will have a chance for a decent old age, and you'll have the satisfaction that at least some of your taxes are managed by the State as you wish.


Want to do more for our grandparents? Print the form and then give it to family, friends, colleagues or your employees!

Frequently Asked Questions:

What form must complete: 230 or 200?
If you had income only from wages, fill 230. If you have multiple sources of income, I obliged by law to file Form 200.

What types of income must I fall so I can direct 2%?
You must have completed the previous year taxable income in Romania: salaries, intellectual property rights, rents, dividends. You can not direct 2% if you are retired (with non-taxable pension) or if you have been in child care leave.

Where can I find administer address? Get financing? public where to submit the form?
Addresses of territorial offices of the Administration of Public Finance: Click here - or ask on us!

Filing is only personal?
No. We can send by mail to your NAFA in residences, or you can laying a foundation through our electronic signature or send by mail or email that we will send it to the range where you reside NAFA.

You can submit these forms in my name or my friends?
Yes, only if the forms 230. You need to make a photocopy or scan after the form has been filled by hand all the required fields and send it to our address.

Can I send or submit multiple statements at once, for colleagues or family members?
Yes, just make sure to mention and deposit statements to the agency NAFA domicile.

I must calculate how much it means 2%? Was written in statement?
No. The amount will be calculated and paid by NAFA. So do not write anything on the box.

What is the deadline for filing?
The deadline for submission / registration statements is May 25 this year - postmark. If you send us new forms by mail, please do not be later than 20 May.

You must attach tax form and the copy?
There is no mandatory tax attaching sheet received from the employer because the employer must form 230 to deposit.

I can confirm that you have received it from me or my friends?
Unfortunately the legal system does not allow this verification. We as the Foundation receive money until December 31 of each year, the Treasury, mentioning 2% and deposits are vague in several installments according to the data entry system.

How much is 2% of my income tax?
If you had income from wages, rates of 2% estimate that we'll redirect can be as follows:

monthly gross income - annual tax - 2% share (€)
700-490 - 10-15
1200 - 1490 - 31
1400 - 1850 - 38
1600 - 2110 - 45
1800 - 2586 - 58
2900 - 4610 - 97
3000 - 4810 - 100
3700 - 5930 - 118
4100 - 6575 - 130v


All about 20% SPONSORSHIP / Divert 20% for SRL, SMEs, SA profit tax owed to the state

Sponsorship can be derived from income tax if they meet two conditions:

1) falls within 3 ‰ of turnover
2) do not exceed 20% of income tax due.


Example 1: You have a turnover of Lei 200,000 per year and after subtracting deductible expenses, net income remains 100.000.00 Lei (taxable value). For this amount, you owe a tax of 16% of the value, ie, 16,000 Lei. To be deducted in full from the tax, the amount that can be spent on sponsorships must meet two conditions simultaneously:
1) is not more than 0.33 ‰ of turnover ... ......... ... ie 600 Lei.
2) not more than 20% of the tax on profit ......... ie 2000 Lei.

Amount available for sponsorship is 600 Lei amount that falls under both conditions and then you pay the difference to the State tax Lei 15,400 instead of 16,000 Lei.


Example 2: A company has a turnover of Lei 8,000,000 per year and, after subtracting deductible expenses, net income remains 5000.000 Lei (taxable value).
For this amount, the company owes a tax of 16% of the value, ie, 800,000 Lei.
To be deducted in full from the tax, the amount that can be spent on sponsorships must meet two conditions simultaneously:
1) is not more than 0.33 ‰ of turnover, ie .................. 240,000 Lei.
2) not more than 20% of the tax on profit, ie ......... 160,000 Lei.


Legislative News - Reporting sponsorships to 7 consecutive years!

OUG 102/2013 amending and supplementing Law no. 571/2003 regarding the Fiscal Code and regulation of fiscal measures. Emergency Ordinance no. 102/2013

8. Article 21 (4), letter p) is amended to read as follows:
"P) the cost of sponsorship and / or patronage and private expenditure on scholarships, granted by law, taxpayers who perform sponsorships and / or acts of mecenart, according to Law no. 32/1994 regarding sponsorship, as amended and supplemented, and the Libraries Law no. 334/2002, republished, as amended and supplemented, and those who give private abruptly by law against the corporation tax payable related to the minimum amounts specified below:
1. 3 ‰ of turnover; to situations in which applicable accounting regulations do not define business cifra indicator to determine the norms that limit;
2. 20% of income tax deducted from datorat.Sums impoazitul non profit, according to this letter, is reported in the next 7 consecutive years. The recovery of these amounts will be in the order of their registration on the same terms, each term of payment of income tax. "


Deductibility of sponsorship. Concrete example of how to make profit tax for a quarter in 2017?

Amounts paid as sponsorship are not deductible expenses in determining taxable profit, but you have to remember that the amount Sponsored sponsor tax credit benefits by lowering the tax due impozitulul state budget amounts related sponsorship minimum limit 3 per thousand of the figure business, but not more than 20% of income tax due.

Therefore, the minimum amount calculated according to the above shall be deducted from the payment of income tax result. The calculation will be made ??at the time of each payment of tax, cumulative from the beginning.

For better understanding of the tax treatment of sponsorship will propose you an example calculation for Q1 2014:

Revenue from sale of goods = 100,000 lei
Revenue from rendering of services = 2.000 lei
Total turnover = 102,000 lei
Expenditure on goods = 55.000lei
Staff costs = 5.000 lei

Other operating expenses = 9,000 lei
Sponsorship expenses paid = 1.500 lei
Total expenses 70,500 lei
Gross profit 31,500 lei
Calculation of taxable profit for quarter 1 2014:
Taxable profit 31,500 + 1,500 = (sponsorship) = 33.000 lei.
Tax on profit on quarter in January 2014 before decreasing expense sponsorship: 33,000 x 16% = 5.280 lei.

Taking into account the deduction conditions stipulated in art. 21 para. (4) p) of the Tax Code, by applying limits values are:

- 3 ‰ of the turnover is 306 lei (102,000 x 3/1000);
- 20% of profit before tax deduction of expenses sponsorship is 1,056 lei (5,280 x 20%).
The deduction of income tax is 306 lei, as it is less than 1,056 lei.
For the quarter January 2014 income tax due is: 5280-306 = 4974 lei.
Net income (credit balance account 121) on 03.31.2014 will be 26,526 lei (31500-4974).
The amount of 1194 lei representing sponsorship expenses (1,500 -306), which has not decreased in income tax will be recovered under the same conditions at the time of each payment of income tax.



The procedure for forwarding the 20%

Currently, sponsorship and patronage operations are regulated by Act No. sponsorship. 32/1994, as amended and supplemented, and the tax treatment of their terms and VAT deductibility for operations consisting in the delivery of goods, execution of works or services is regulated by Law no. 571/2003 regarding the Fiscal Code, as amended and supplemented.
2004 Tax Code introduced a feature to tax the very few companies that still make use, namely diverting 20% of state income tax due to an NGO.
According to art. 21, para. 4 pts. P) of the Tax Code, taxpayers who carry sponsorship and / or charity acts against the corporation tax payable corresponding amounts. The legislation imposes two conditions in this respect - the amount can not exceed 0.3% of the turnover of the company and must be within 20% of the resting state income tax.
Tax Code regulates, among other things, the situation in which these amounts are deducted from income tax. In this case, the amounts are to be carried forward in the next 7 consecutive years. Recovery of amounts is performed in order of their registration on the same terms, each term of payment of income tax.

The procedure for forwarding the 20%

The procedure itself is extremely easy one, assuming the minimum of the Company. Thus, following the election of an organization or cause whose support is aimed, will prepare a sponsorship. It is worth mentioning that the company will have to make at the time of writing the contract, estimates of the rate of 20%. The contract will be finalized so then sent to the NGO concerned, who shall sign and stamp, with the obligation to return the company received copy. Such contract signed is proof act of patronage and will be conducted based redirection.
Sponsoring by providing cash or bank transfer will be reflected in accounting. They will be registered separately. From the calculated profit will determine the amount of tax of 16%. This tax will decrease the amount attributed to the NGO, representing 20% share.
Tax legislation thus enables the taxpayer to intervene in the management and direction of the amounts that are legally due the state. Legal person has the right to choose the recipient of the amounts in question, and this subjective involvement facilitates the development of partnerships between NGOs and the private sector.
Until now, it was accentuated involving physical persons, by allocating them to the 2% of income tax. Lack of knowledge reglamentarilor Tax and 20% promotion facility made ??this mechanism has become obscure, being rarely used by companies. This tool could facilitate non-governmental sector financing, project development and partnerships. In light of the beneficial effects that could occur as a result of the allocation of significant amounts actors involved in social projects, it is necessary to start an information campaign, which to inform legal Persians positive effects of the mechanism and the possibilities to support the nonprofit sector.


The list of materials needed to complete the works at ,,Livada" Center ...



See what MATERIALS We need to complete the work at the ,, LIVADA'' Center


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About us

CAUPS Foundation Mission is to support people in need (elderly, women, children), promoting sustainable social and economic development, improving quality of life of individual and collective protection and conservation of natural habitat. We aim to cover the provision of social services segment; now a key player in North-West region of Romania. more ...



Address: 203 Livada Village, Petrestii de Jos Commune, CLUJ county, ROMANIA
Telephone: +4 0372 968269