HOW TO SPONSOR
HOW TO SPONSOR
Our sponsors:
As a token of appreciation for our childcare, parents provide us with various sponsorships, which we greatly appreciate and would like to thank for them:
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buying toys and equipment
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supplementing art materials
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maintenance and equipment of our garden
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interior maintenance and renovation
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monetary gifts
Is it possible to sponsor our device?
From the point of view of the possible deduction of the given donation from the income tax base, it is possible to sponsor our facility. We will always use the sponsorship donation to provide basic needs and activities (purchase of equipment, toys, IT technologies, etc.). The sponsorship donation will never be used for personal expenses (salaries, rewards, etc.).
What are the conditions for sponsorship?
Act 586/1992 Coll. on income tax sets different conditions for natural and legal persons.
Individuals
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gift value min. 2% of the tax base or at least CZK 1,000
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the value of the donation max. 10% of the tax base
Legal entities
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the value of the gift in the amount of min. CZK 2,000 and up to a maximum of 5% of the tax base
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the deduction cannot be claimed by entities that are not established for the purpose of doing business
Can an employee also claim a tax deduction?
Yes he can. Every January, the employee submits to his employer the documents on the donations made in the previous year, and the employer returns the relevant tax overpayment as part of the annual income tax advance payment, usually with the February or March salary. If the employee prepares his own tax return, he will make the calculation himself as part of the tax return.
Can I influence the purpose of using the provided sponsorship gift?
Yes, as proof of the provision of a gift, you will conclude a gift agreement with our nursery school, in which the specific purpose of using the gift can be agreed upon, which is then binding for the recipient.
Can I provide an in-kind sponsorship gift?
Yes, but it is necessary to agree in advance on the specific object of the gift. For example, the facility may only use equipment with appropriate certificates, by which the items are approved for the given age category of children, etc.