Financování spolku (včetně daňové podpory státu)

This bachelor's thesis focuses on the financing of non-governmental non-profit organizations and the tax support provided by the state. The main objective of the thesis was to determine the impact of the possible abolition of certain tax reliefs in the Income Tax Act on the specific organization. It was found that the most important tax relief for the examined organization is the so-called “30% deduction” from the tax base. Its abolition would significantly increase the expenses of the organization. Furthermore, the removal of the tax deductibility of donations for donors could affect the organization’s revenues. In contrast, the abolition of the tax exemption for donations would have a negligible impact on the organization's finances. To compensate for a potential drop in income, the organization could increase membership fees. A questionnaire survey was carried out to determine the willingness of members to pay membership fees. The results showed that not all members are willing to accept a potential increase. For these reasons, the organization should look for other funding sources and use tax optimization tools to reduce tax liability.