Transfers to the Great Orchestra of Christmas Charity or payment via e-Skarbonka can be tax-deductible – explains Piotr Hanuszewski from KPMG to the business editorial team of the tvn24.pl portal. However, you should keep several important points in mind.
TVN WARNER BROS. DISCOVERY IS THE MAJOR MEDIA PARTNER OF THE WOŚP FINALS FOR THE 9TH TIME.
The main theme of the 33rd Grand Christmas Charity Orchestra finale is children’s safety and health, with the motto: “We play for health!”. The money raised will be allocated to the needs of pediatric hematology and oncology.
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Donations to WOŚP are tax deductible
Thanks to a donation to the Great Orchestra of Christmas Charity, we can pay less tax.
As Piotr Hanuszewski, senior manager of the PIT group at KPMG in Poland, explained to the business editorial board of the tvn24.pl portal, “WOŚP is an entity that carries out beneficial public activities and therefore under Article 26(1)(9) on tax from the income of individuals, the donation given to the Great Christmas Charity Orchestra can be deducted from the tax source is done
But the expert stipulates that “protection of suitable conditions” is necessary. “Not all types of support allow WOŚP to reduce the base,” he adds.
In case of confusion with the tax office, it is important to keep some form of proof of donation. “Confirmation of a donation will be a confirmation of a bank transfer. The header of the transfer must include the term “donation” so that there is no doubt about the nature of the payment. It must also include the date, details of the amount. the donor, the recipient and the amount of the donation” , – explains Piotr Hanuszewski.
As a general rule, the full amount of donations made to WOŚP is deductible, but currently the total amount of deductible donations in the tax return cannot exceed 6%. income “Furthermore, the 6% limit is common for various types of donations – donations for public good, religious purposes, blood donation, etc.” – he explains.
Not only regular transfers to the WOŚP account, but also payments made through eSkarbonka (the digital version of traditional banks) are deducted. But the KPMG expert emphasizes that “the donor must have appropriate confirmation to determine the amount of the donation, the identity of the donor and the recipient, and the purpose of the donation.”
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Payment in the box, auctions
Not all donations to WOŚP are deductible. We cannot include money in the bank on our tax return. “Cash donations are deducted only in case of non-cash donations. Moreover, such payments (in the donation box – ed.) are confidential, and the donor does not have proof of payment,” explains the KPMG expert.
The issue of supporting the Great Orchestra of Christmas Charity through auctions is more complicated.
“This is because, as a rule, the payment made by the applicant is actually payment for a specific good or service, so it is not a donation that we can deduct,” explains Piotr Hanuszewski.
“Exceptions are cases where, for example, the auctioned item remains the property of the person who auctioned it, so the auctioneer does not receive any benefit in exchange for the amount paid. Therefore, in auctions. , there is no clear answer, each case should be analyzed separately,” he added.
How can a donation to WOŚP be deducted?
Donations made during this year’s WOŚP finals will only be deducted on your next tax return.
“We will make a deduction on the tax return for the year in which the payment is made. Contributions to the Great Orchestra of Christmas Charity in January 2025 will be deductible on returns for 2025 submitted by the end of April 2026,” – explains. Khanushevsky.
You should also know how to properly account for your donation to the Great Orchestra of Christmas Charity. Donations, like many other income/tax deductions, must be disclosed in the PIT/O form PIT-37/PIT-36/PIT-28. The PIT/O form must include the name of the entity making the donation and the amount of the deduction indicated in the PIT/O application, must be entered in the appropriate field a tax declaration should be made and taken into account when calculating the tax base,” he explains.
WOŚP 2025. Summer riot in the middle of winter
The Great Christmas Charity Orchestra has been playing since 1993. For 32 years, the WOŚP Foundation has been supporting the Polish healthcare system through one-day public collections called Finals: it buys modern medical equipment for hospitals, implements eight nationwide medical programs, and promotes a healthy lifestyle and education program. preventive measures. During the 32 finals, WOŚP collected about 2.3 billion PLN, which was used to purchase 74.5 thousand different medical equipment. The orchestra played during most of the finals to improve the quality of medical care for children. But not only that. In the last two years, in particular, the Fund has also collected for adults: in 2023 for the fight against sepsis and in 2024 – for the treatment of lung diseases.
The 33rd Christmas Charity Orchestra Grand Final will take place on Sunday, January 26, but some traditional initiatives, such as Warsaw’s “Count Yourself a Diabetes!” – will be organized on Saturday, January 25. All the most important events will be available on TVN24, TVN, TTV, MAX, Player.pl, TVN24 GO and on the tvn24.pl portal.
Main photo source: Longfin Media / Shutterstock
