Abstract
Objective: Identification of variables, which are influencing the share of 1% of income taxes in total revenues of Public Benefit Organizations.
Methodology: Methodology is based on statistical analysis of the data, which have been obtained from (comprehensive) technical reports from year 2018 of 100 Public Benefit Organizations. The organizations have been selected from the official list of Public Benefit Organizations published by Director of the National Institute of Liberty. Using the analysis of correlation and the hierarchical regression, were checked the relations between the 1% tax revenue share in total revenue with such factors like location, legal form, use the website, provide the campaign, area of activity or age of organization.
Results: The analysis shows the importance of the legal form and experience of organizations in attracting the funds from 1% tax mechanism and does not confirm the general opinion about the importance of the promotion and visibility of the PBOs. The research shows also over prioritization the size of the organization as the factor which could significantly attract the possible donors.
Originality/Value: This research can constitute the source of information for non-governmental organizations and non-formal groups, planning to set up NGOs, which features may attract taxpayers in terms of 1% donation as well as signalizes the limitations of 1% tax mechanism.
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Pyrkosz, H., Motylska-Kuzma, A. (2021). 1% Tax in Public Benefit Organizations: Determinants of Its Share in Organizations’ Total Revenues – Analysis of 3rd Sector in Poland. In: Nguyen, N.T., Kowalczyk, R., Motylska-Kuźma, A., Mercik, J. (eds) Transactions on Computational Collective Intelligence XXXVI. Lecture Notes in Computer Science(), vol 13010. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-662-64563-5_5
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