תרומות
תרומות התורם למוסד ציבורי (מוסד המוכר על-ידי שר האוצר ואושר על-ידי ועדת הכספים של הכנסת) זכאי לזיכוי ממס הכנסה בגובה של 35% מסכום התרומה. לסך התרומות שניתן לקבל עבורן זיכוי יש 'רצפה' (מינימום( ו'תקרה' (מקסימום): הרצפה מתעדכנת מדי שנה בשנה, והתקרה אינה יכולה לעלות על 30% מההכנסה החייבת במס, או על סכום המתעדכן שנתית, לפי הנמוך ביניהם (בשנת המס 2015 הסכום המזערי לתרומה 190 ש"ח, והמרבי – 9,295,000 ₪)
את סכום התרומה העולה על התקרה לזיכוי ניתן להעביר לשנים הבאות ולצרפו לסכום התרומות באותה שנת מס ,אך לא יותר משלוש שנות מס.
לשם קבלת הזיכוי, יש לצרף קבלות מתאימות מקוריות ולמלא טופס 116. פקיד השומה ישלח לעובד אישור על התרת הזיכוי
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