Civil society organizations (CSOs) who wish to benefit from the provisions of the 2% Law and those already registered in the List of 2% beneficiaries* now have the opportunity to be informed in more detail about the 2% mechanism. A new “Guide on applying the percentage designation mechanism” explains the stages of the registration process to the mechanism and the rules to follow as a beneficiary of the percentage designations.

The information on the 2% mechanism will help the non-commercial organizations in Moldova to know it better and to understand how they can benefit from the funds redirected from the income tax of individuals.

The guide answers the following questions:

• Who are the beneficiaries of the 2% Law and what eligibility conditions must they meet?
• What documents are submitted for registration?
• When and where are the applications for registration of beneficiaries 2% submitted?
• How is the List of 2% beneficiaries drawn up and what is it published?
• How are the amounts processed and transferred to the beneficiaries of the percentage designation?
• How can the amounts from the percentage designation be used?
• How is the reporting done and what sanctions can be applied on CSOs in case of non-reporting?

In addition, the guide contains a set of standard forms (examples) for beneficiary organizations to be consulted in order to register with the mechanism, to make requests for official information regarding the reasons for invalidating the percentage designations or financial reporting of the amounts used.

The “Guide on applying the percentage designation mechanism” in and is available on both www.old2.old.crjm.org, and www.2procente.info pages.

* The 2% law gives the right to individuals to direct annually part of their income tax to financially support the non-profit sector organizations in Moldova that act in the public interest. Thus, organizations that register under the 2% mechanism have the opportunity to accumulate additional funds and attract new supporters of their cause.