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What is the 1.5% scheme?
One of the privileges of organizations with the OPP status is the eligibility to receive 1.5% of income tax from a natural person.
The idea behind this scheme is that the taxpayer themself can dispose of 1.5% of their income tax and donate it to a public benefit organization (OPP) of their choice. If the taxpayer fails to do so, their 1.5% of tax will go where the other 98.5% goes - to the State Treasury.
This solution was introduced by the 2003 Act on Public Benefit Activity and Volunteerism (the 1% mechanism has been used since January 1, 2004, and 1.5% of tax can be transferred since 2023). The Act on Public Benefit Activity and Volunteerism does not specify the detailed use of the amounts received from 1.5% tax by a public benefit organization. The manner of internal distribution and use of the received contribution should be in accordance with the object of activity specified in the charter of each organization.
Currently, in order to be eligible for the 1.5% scheme, an OPP must upload, within a statutory deadline, a substantive and financial report to the online reporting database maintained by the Director of the National Liberty Institute. The list of organizations entitled to receive the 1.5% contributions is available at https://niw.gov.pl/opp/wykaz-opp/ and https://pozytek.ngo.pl/.