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What is the difference between 1.5% of income tax and a donation?
The main difference is that by making a donation, the donor donates their own funds, while in the case of the 1.5% of income tax, the taxpayer decides on the allocation of a portion of funds, which no longer belong to them, but to the State (taxes).
There are other differences as well:
The 1.5% mechanism is directed only to organizations with public benefit status (so-called OPPs), while a donation can be made to any NGO.
The amount of 1.5% is calculated from the amount of tax due, meaning that the taxpayer has no influence on the amount of the deduction, while in the case of a donation the donor sets the amount themself.
The 1.5% goes to the organization's account through the tax office, while the donation is made by the donor themself.