{"id":3606,"date":"2024-10-11T12:00:03","date_gmt":"2024-10-11T10:00:03","guid":{"rendered":"https:\/\/www.szkk-gyor.hu\/?page_id=3606"},"modified":"2024-10-11T12:00:03","modified_gmt":"2024-10-11T10:00:03","slug":"tarsasagi-adokedvezmenyrol","status":"publish","type":"page","link":"https:\/\/www.szkk-gyor.hu\/?page_id=3606","title":{"rendered":"T\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyr\u0151l"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Tisztelt Sz\u00fcl\u0151k!<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00e9rj\u00fck \u00d6n\u00f6ket, ha lehet\u0151s\u00e9g\u00fck engedi, t\u00e1mogass\u00e1k az alap\u00edtv\u00e1nyt t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nnyel is. Az utal\u00e1s el\u0151tt a c\u00e9l megjel\u00f6l\u00e9s\u00e9t egyeztess\u00e9k az int\u00e9zm\u00e9ny vezet\u0151j\u00e9vel, hogy ellen\u0151rz\u00e9s eset\u00e9n ne mer\u00fclj\u00f6n fel probl\u00e9ma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e9h\u00e1ny inform\u00e1ci\u00f3t szeretn\u00e9nk \u00d6n\u00f6kkel megosztani err\u0151l a t\u00e1mogat\u00e1si form\u00e1r\u00f3l a mell\u00e9klet seg\u00edts\u00e9g\u00e9vel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Egy\u00fcttm\u0171k\u00f6d\u00e9s\u00fcket \u00e9s t\u00e1mogat\u00e1sukat a Pro Schola Alap\u00edtv\u00e1ny kurat\u00f3riuma nev\u00e9ben k\u00f6sz\u00f6nj\u00fck:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00e9mi P\u00e9ter<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mell\u00e9klet<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyr\u0151l r\u00f6viden<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ki tudja az alap\u00edtv\u00e1nyt t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nnyel t\u00e1mogatni?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Csak a t\u00e1rsas\u00e1gi ad\u00f3 alanya jogosult a t\u00e1rsas\u00e1gi ad\u00f3val kapcsolatos kedvezm\u00e9nyek, \u00edgy az adom\u00e1nyhoz kapcsol\u00f3d\u00f3 kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9re is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mit kell tenni az adom\u00e1nyoz\u00f3nak?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nem kell megn\u00f6velni<\/strong> az adom\u00e1nyoz\u00f3 ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t az <a href=\"https:\/\/www.nonprofit.hu\/tudastar\/mi-az-adomany\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>adom\u00e1ny<\/strong><strong> c\u00edmen<\/strong><\/a> ny\u00fajtott t\u00e1mogat\u00e1s (p\u00e9nz, eszk\u00f6z, szolg\u00e1ltat\u00e1s) ad\u00f3\u00e9vi r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt \u00f6sszeg\u00e9vel, ha az ad\u00f3z\u00f3 rendelkezik a k\u00f6zhaszn\u00fa szervezet \u00e1ltal az ad\u00f3alap meg\u00e1llap\u00edt\u00e1sa c\u00e9lj\u00e1b\u00f3l ki\u00e1ll\u00edtott <a href=\"https:\/\/www.nonprofit.hu\/tudastar\/mit-kell-tartalmaznia-az-adomanyozot-kedvezmenyre-jogosito-igazolasoknak-es-hogyan-kell\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>igazol\u00e1s<\/strong><\/a><strong>sal<\/strong>, amely tartalmazza a ki\u00e1ll\u00edt\u00f3 \u00e9s az ad\u00f3z\u00f3 megnevez\u00e9s\u00e9t, sz\u00e9khely\u00e9t, ad\u00f3sz\u00e1m\u00e1t, az adom\u00e1ny \u00f6sszeg\u00e9t \u00e9s a t\u00e1mogatott c\u00e9lt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mi\u00e9rt \u00e9rdemes az alap\u00edtv\u00e1nyt a t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nnyel t\u00e1mogatni?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cs\u00f6kkenti<\/strong> az adom\u00e1nyoz\u00f3 <a href=\"http:\/\/net.jogtar.hu\/jr\/gen\/hjegy_doc.cgi?docid=99600081.TV&amp;celpara=7#xcelparam\" target=\"_blank\" rel=\"noreferrer noopener\">ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t<\/a> az <a href=\"http:\/\/net.jogtar.hu\/jr\/gen\/hjegy_doc.cgi?docid=A1100175.TV&amp;celpara=2#xcelparam\" target=\"_blank\" rel=\"noreferrer noopener\">Ectv. (2. \u00a7, 20. pont) szerinti k\u00f6zhaszn\u00fa tev\u00e9kenys\u00e9g<\/a> t\u00e1mogat\u00e1sak\u00e9nt ny\u00fajtott adom\u00e1ny \u00e9rt\u00e9k\u00e9nek<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>20 sz\u00e1zal\u00e9ka<\/strong> k\u00f6zhaszn\u00fa szervezet t\u00e1mogat\u00e1sa eset\u00e9n,<\/li>\n\n\n\n<li><strong>tov\u00e1bbi 20 sz\u00e1zal\u00e9ka <\/strong>tart\u00f3s adom\u00e1nyoz\u00e1si szerz\u0151d\u00e9s eset\u00e9n,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tart\u00f3s adom\u00e1nyoz\u00e1s<\/strong>: az <a href=\"https:\/\/www.nonprofit.hu\/tudastar\/alapitvany--mi-az\" target=\"_blank\" rel=\"noreferrer noopener\">alap\u00edtv\u00e1ny<\/a>, vagy az <a href=\"https:\/\/www.nonprofit.hu\/tudastar\/Egyesulet___mi-az\" target=\"_blank\" rel=\"noreferrer noopener\">egyes\u00fclet<\/a> \u00e9s az adom\u00e1nyoz\u00f3 \u00e1ltal \u00edr\u00e1sban k\u00f6t\u00f6tt szerz\u0151d\u00e9s alapj\u00e1n ny\u00fajtott p\u00e9nzbeli t\u00e1mogat\u00e1s, ha a szerz\u0151d\u00e9sben az adom\u00e1nyoz\u00f3 arra v\u00e1llal k\u00f6telezetts\u00e9get, hogy az adom\u00e1nyt a szerz\u0151d\u00e9sk\u00f6t\u00e9s (szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1s) \u00e9v\u00e9ben, \u00e9s az azt k\u00f6vet\u0151 legal\u00e1bb h\u00e1rom \u00e9vben, \u00e9vente legal\u00e1bb egy alkalommal \u2013 azonos vagy n\u00f6vekv\u0151 \u00f6sszegben \u2013 ellenszolg\u00e1ltat\u00e1s n\u00e9lk\u00fcl adja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Az adom\u00e1ny csak p\u00e9nzbeli juttat\u00e1s lehet?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nem. Az adom\u00e1nyozott szolg\u00e1ltat\u00e1s \u00e9s t\u00e1rgy, adom\u00e1nyoz\u00f3 \u00e1ltal igazolt \u00e9rt\u00e9ke is kedvezm\u00e9nyezett adom\u00e1nyoz\u00e1st jelent, s ebben az esetben az adom\u00e1nyoz\u00f3nak a szolg\u00e1ltat\u00e1s \u00e9s t\u00e1rgy ut\u00e1n nem kell \u00e1ltal\u00e1nos forgalmi ad\u00f3t fizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Hogyan lehet az adom\u00e1nyoz\u00f3nak ig\u00e9nybe venni a kedvezm\u00e9nyt?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00e1mogatott szervezet az adom\u00e1nyr\u00f3l kedvezm\u00e9nyre jogos\u00edt\u00f3 <a href=\"https:\/\/www.nonprofit.hu\/tudastar\/mit-kell-tartalmaznia-az-adomanyozot-kedvezmenyre-jogosito-igazolasoknak-es-hogyan-kell\" target=\"_blank\" rel=\"noreferrer noopener\">igazol\u00e1st<\/a> ad, amelynek birtok\u00e1ban a t\u00e1mogat\u00f3 a hat\u00e1lyos \u00e9s r\u00e1 vonatkoz\u00f3 szab\u00e1lyok szerint ad\u00f3, illetve ad\u00f3alap cs\u00f6kkent\u0151 kedvezm\u00e9nyt sz\u00e1molhat el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mit kell tartalmaznia az adom\u00e1nyoz\u00f3t kedvezm\u00e9nyre jogos\u00edt\u00f3 igazol\u00e1soknak?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong>mindk\u00e9t f\u00e9l (a ki\u00e1ll\u00edt\u00f3 \u00e9s a t\u00e1mogat\u00f3) azonos\u00edt\u00f3 adatait, \u00edgy a nev\u00e9t, a sz\u00e9khely\u00e9t, az ad\u00f3sz\u00e1m\u00e1t,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az adom\u00e1ny \u00f6sszeg\u00e9t,<\/li>\n\n\n\n<li>a t\u00e1mogatott c\u00e9lt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Hogyan kell kiadni az igazol\u00e1st?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az <a href=\"https:\/\/www.nonprofit.hu\/tudastar\/igazolas-adomanyrol-tarsasagok-illetve-egyeni-vallalkozok-reszere\" target=\"_blank\" rel=\"noreferrer noopener\">igazol\u00e1st<\/a> a t\u00e1mogat\u00e1s-ny\u00fajt\u00e1s id\u0151pontj\u00e1ban, de legk\u00e9s\u0151bb a t\u00e1rgy\u00e9v december 31-ig kell a t\u00e1mogat\u00f3 rendelkez\u00e9s\u00e9re bocs\u00e1tani. Az elj\u00e1r\u00e1s menet\u00e9r\u0151l az alap\u00edtv\u00e1ny azut\u00e1n d\u00f6nt, hogy be\u00e9rkezik ilyen adom\u00e1ny. Az adom\u00e1nyoz\u00f3t t\u00e1j\u00e9koztatjuk a ki\u00e1ll\u00edt\u00e1s m\u00f3dj\u00e1r\u00f3l.<br>Az igazol\u00e1st k\u00e9t p\u00e9ld\u00e1nyban kell ki\u00e1ll\u00edtani: az eredeti p\u00e9ld\u00e1ny az adom\u00e1nyoz\u00f3\u00e9, a m\u00e1sodp\u00e9ld\u00e1ny pedig a civil szervezet\u00e9 marad.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-7c946d16-43af-441a-aa0c-611586618105\" href=\"https:\/\/www.szkk-gyor.hu\/wp-content\/uploads\/2024\/10\/Adomanyozasi-igazolas.docx\">Adom\u00e1nyoz\u00e1si igazol\u00e1s.docx<\/a><a href=\"https:\/\/www.szkk-gyor.hu\/wp-content\/uploads\/2024\/10\/Adomanyozasi-igazolas.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7c946d16-43af-441a-aa0c-611586618105\">Let\u00f6lt\u00e9s<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tisztelt Sz\u00fcl\u0151k! K\u00e9rj\u00fck \u00d6n\u00f6ket, ha lehet\u0151s\u00e9g\u00fck engedi, t\u00e1mogass\u00e1k az alap\u00edtv\u00e1nyt t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nnyel is. Az utal\u00e1s el\u0151tt a c\u00e9l megjel\u00f6l\u00e9s\u00e9t egyeztess\u00e9k az int\u00e9zm\u00e9ny vezet\u0151j\u00e9vel, hogy ellen\u0151rz\u00e9s eset\u00e9n ne mer\u00fclj\u00f6n fel probl\u00e9ma. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-3606","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=\/wp\/v2\/pages\/3606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3606"}],"version-history":[{"count":1,"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=\/wp\/v2\/pages\/3606\/revisions"}],"predecessor-version":[{"id":3607,"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=\/wp\/v2\/pages\/3606\/revisions\/3607"}],"wp:attachment":[{"href":"https:\/\/www.szkk-gyor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}