The authors analyse the Act on 1%, i.e. that legal enactment, according to which in Hungary from 1997 and in Slovakia from 2002 the taxpayers can con-tribute with 1% of their tax to the functioning of a non-profit organisation.<\/p>\n
This study was co-ordinated by the Non-profit Information and Education Centre in Hungary (Nonprofit Inform\u00e1ci\u00f3s \u00e9s Oktat\u00f3i K\u00f6zpont- NIOK) and sup-ported by the Sasakawa Foundation within the framework of the Philantropy Project with the aim to map and compare the Hung\u00e1ri\u00e1n and Slovak experience that can s\u00e9rve for others, too.<\/p>\n
In Hungary, the reason for adopting the law was legislation; in Slovakia the act was adopted as a result of intense lobby activity of the civil sector. In both cases small groups initiated the adoption of the law.<\/p>\n
By course of law, the Citizen can “personally” contribute to the work of a civil organisation. The state itself renounces 1% of its tax revenues, and con-tributes to the functioning of the civil sector as well. And this is a kind of reval-uation of the state’s role, and an important form of decentralisation.<\/p>\n
According to the authors, the successfulness of the Act on 1% has two basic factors: the number and structure of civil organisation participating in the process, and the amount and division of the donation. The civil organisation, in order to compete effectively for the 1% of taxes, has to show itself with new tools to its tighter and wider environment, and prove its significance.<\/p>\n
Adopting the law in both countries caused ant-hill – lik\u00e9 milling about in the civil sector. The main aim of the intern\u00e1l campaign was to inform the civil sector about the Act on 1% and what steps are to be taken to become a regis-tered organisation and to be on the list of those organisations that can receive the 1%. The external campaign was then provided by the organisations in such a way that fitted them the most, som\u00e9 of them were less, and som\u00e9 of them were more successful.<\/p>\n
In Hungary the NIOK organised the intern\u00e1l campaign, and was helpful at planning the campaigns. The minimai value of statements that were directly assisted by the campaign (according to the NIOK’s estimation) in 2003 was 3 360 000 EURO (840 milli\u00f3n Hung\u00e1ri\u00e1n Forints).<\/p>\n
In Slovakia, the intern\u00e1l campaign was carried out by the F\u00f3rum Information Centre (F\u00f3rum Inform\u00e1ci\u00f3s K\u00f6zpont – FIC) and by the First Slovak Non-Profit Service Centre (1. Szlov\u00e1kiai Nonprofit Szervfzk\u00f6zpont – SNCS). Although the organisations had only one month for registering themselves, finally 4035 organisations were registered, that the campaign organisers con-sider a great success.<\/p>\n
Considering the citizens’ informativeness, in Hungary more people (94%) were familiar with the Act on 1%, than in Slovakia (71%). In spite of the fact that the Hung\u00e1ri\u00e1n campaign informed almost everybody, it could not convince everybody. The campaign in Slovakia did not succeed to inform everyone, although, it could convince more people from those, who were informed, than in Hungary.<\/p>\n
There were als\u00f3 differences between the two countries concerningthe sup-ported fields. In Hungary one-third supported education, 26,8% supported the social sector, and 16,6% supported health care. In Slovakia it was as follows: health care (29,7%), education (18,9%), and sport (12,6%).<\/p>\n
According to the above-mentioned facts the authors draw the consequence that the Act on 1% is a remedy. Effective provision of work, voluntary work,\u00a0mobilisation of intellectual and mat\u00e9ri\u00e1i sources, other techniques of collect-ing donations etc. – that always characterised the civil sector – remained the most important life-giving elements. It has to be seen clear in which the 1% helps and in which it hinders in order not to underestimate, but als\u00f3 not to overestimate its role on both sides.<\/p>\n","protected":false},"excerpt":{"rendered":"
The authors analyse the Act on 1%, i.e. that legal enactment, according to which in Hungary from 1997 and in Slovakia from 2002 the taxpayers can con-tribute with 1% of their tax to the functioning of a non-profit organisation. This study was co-ordinated by the Non-profit Information and Education Centre in Hungary (Nonprofit Inform\u00e1ci\u00f3s \u00e9s […]<\/p>\n","protected":false},"author":116,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[555,568],"tags":[],"post_year":[49,50],"coauthors":[244,293],"class_list":["post-1156","post","type-post","status-publish","format-standard","hentry","category-forum-social-science-review","category-studies","post_year-49","post_year-2004-1"],"acf":[],"yoast_head":"\n