DGP: Sponsoring+, or a selective tax relief
From 1 January this year, a company that e.g. spends PLN 10 thousand on culture, sports or science will recognise PLN 15 thousand as tax deductible costs. However, artistic agencies and non-governmental organisations, among others, have been excluded from this preference - writes Dziennik Gazeta Prawna.
Asked by the newspaper for a comment, Łukasz Kupryjańczyk, tax adviser and partner at Thedy & Partners, points out that the indicated relief applies to a limited number of entities and omits non-governmental organisations as well as more commercial entities. On the one hand, I fully share the concerns cited by one of the organisations, as it may simply be more profitable to choose a particular museum or philharmonic than an organisation outside the list. The level of the deduction is also high, and it will therefore be difficult for such organisations to compete with privileged entities. From this point of view, the change is not fair and may affect the direction of the flow of funds. On the other hand, if the spenders care about a specific benefit from the support and reaching a specific target group, it seems that NGOs, art agencies may turn out to be a better choice regardless of tax preferences. This is due to the fact that the list of institutions and their type is limited. It is difficult at this point to speculate to what extent the introduced change will influence the direction of support and will achieve the assumed objectives, however, the fact is that 50% in financial terms is a very big incentive and, in my opinion, will certainly be taken into account when drawing up budget plans for larger organisations.
The whole article can be read in Dziennik Gazeta Prawna of 9 February 2022, page B2