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Taxation of non-profit organizations with a focus on civic associations
 Plasgurová Holá, Karolína ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Resume Establishment and development of NGOs in the 90's of the 20th century meant the development of the civic associations as an integral part of the nonprofit sector. Civic associations are associations of citizens to use common activities and interests. These activities can be sport, culture (theater), leisure time activities (Sudoku game) or any other leisure activity. The aim of my work hasn't been focusing on the appearance and disappearance of civic associations, but my job was to describe the basic tax obligations. Tax obligations of civic associations are derived depending on what specific activities the association is engaged. Regardless, civic associations are always tax payers of tax on corporate income (income tax of legal person). This obligation arises from the registration of civic associations on the Ministry of Interior and from any operation. The tax applies to entities based in the Czech Republic. Incomes are taxed from the resources of the Czech Republic and abroad. For sources from abroad is necessary to follow the tax laws and tax liability abroad. Foreign incomes are affected by agreements for the avoidance of double taxation. Not all income is subject to income tax of legal person, if it is labeled as income, may be exempt from the law. These incomes can be divided into income...
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