The personal income tax system allows for the deduction of donations in the 2024 tax return. Below, we present key information on who can receive a donation, what the deduction limits are, and what documents are required.

Who can receive a donation?

Donations can be made to:

• Ecclesiastical legal persons, such as: metropolitanates, archdioceses, dioceses, parishes, churches, Caritas Polska, diocesan Caritas, pontifical missionary works, and apostolic administrations, which carry out charitable and welfare activities.
• Non-Catholic churches, e.g., the Autocephalous Orthodox Church, the Adventist Church, the Evangelical-Augsburg Church, the Old Catholic Mariavite Church – provided that the donation is intended for charitable and welfare activities.

Form of Donation

✅ Monetary donation – must be transferred cashless (e.g., by bank transfer, check).

✅ Non-monetary donation – requires a document confirming its value and a statement from the recipient confirming its acceptance.

✅ Donation made via an online portal – can be deducted if the taxpayer has proof of payment and the recipient’s details.

Donations for the Church’s Charitable Activities

• Charitable and welfare activities include, among others:
• running institutions for orphans, the elderly, and people with disabilities,
• organizing aid for victims of natural disasters,
• running nurseries, shelters, and boarding houses,
• providing assistance to children and youth in need.

Deduction limit: There is no monetary limit – the full value of the donation can be deducted.

Where to deduct? Donations for charitable and welfare activities can be deducted in PIT/O, by completing PIT-37, PIT-36, or PIT-28.

Donations for Religious Worship Purposes

Examples: Church construction, altar renovation, purchase of liturgical items.

Deduction limit: A maximum of 6% of income (including donations for public benefit purposes and blood donation).

Where to deduct? In Appendix PIT/O to the PIT-37, PIT-36, or PIT-28 declaration.

Required Documents

• Receipt of donation,
• Proof of payment to a bank account (in the case of a monetary donation),
• Report on the allocation of the donation for charitable and welfare activities – required within 2 years of making the donation.

Document Retention

Documents confirming the donation must be kept for 5 years from the end of the year in which the tax return was filed.

Take advantage of the donation deduction and reduce your tax in 2024!