According to the Fiscal Code, you can sponsor Association VLADINA-IOANA (CIF: 46415634), registered in the Register of religious entities/units for which tax reductions are granted, according to Law no. 32/1994, with subsequent amendments and additions, both in the situation in which you represent a commercial company that pays profit tax, and in the situation in which you represent a micro-enterprise.
Completați DRAFT-ul de contract și virați suma dorită în contul organizației până pe 31st of December.

If you are commercial company that pays profit tax, the amounts related to sponsorships are deducted from the profit tax due at the level of the minimum value of the following: 0.75% of the turnover, respectively 20% of the annual profit tax due.

Conform Ordinului 1679/2022, if in the previous year you did not make any deductible sponsorships at all, or through the sponsorships you made you did not reach the maximum ceiling established by law (20% of the profit tax but no more than 0.75% of the turnover, respectively a maximum of 20% of income tax, for micro-enterprises) you have the opportunity to submit, until December 25, to ANAF, Declaration 177, by which you request that the sponsorship difference up to the maximum cap, remaining unallocated, be redirected to Association VLADINA-IOANA.

The procedure is simple, it is necessary to sign a contract de sponsorizare between the company and the association, specifying the exact amount, as it appears from the accounting calculations.
Declaration 177 will be completed with this amount and will be submitted to ANAF through electronic means of remote transmission. After processing and verification, within 45 days, ANAF will transfer the respective amount to the VLADINA-IOANA Association.

We also want to inform you about the obligation to submit to ANAF Declaration 107- Informative declaration regarding the beneficiaries of sponsorships/patronage/private scholarships related to the year in which you registered the respective expenses, up to and including March 25 of the following year, for companies paying profit tax and up to and including January 25 of the following year, for micro-enterprises that pay income tax.