scholarly journals Nabídka programů pro osoby se zdravotním postižením v oblasti volného času

2013 ◽  
Vol 7 (3) ◽  
pp. 307-313
Author(s):  
Jana Vašendová ◽  
Ondřej Ješina
Keyword(s):  
Czech Republic ◽  
Special Needs ◽  
Leisure Time ◽  
School Age ◽  
Persons With Disabilities ◽  
The Czech Republic ◽  
Non Profit ◽  
Non Profit Organizations

The offer of leisure time activities for persons with disabilities in the Czech Republic is still not paying enough attention. Our aim is to find out what is the offer of services and obstacles for the expansion of its menu. These findings can then be used for more effective support to the development of these bodies, extensions and targeting of activities for persons with a Disability or other special needs. Research investigation was attended by 40 of 165 originally polled bodies (educational and nonschool organizations, commercial businesses and non-profit organizations) in the 6 counties. 55 % of them carries out actions for persons with a disability, most commonly combined and physical. The children of school age are the main focused group, and it is a single (rather than annual) event is an educational and artistic focus. Although it is based on 97,5 % of organizations to implement meaningful events for persons with a Disability, has only 25 % of them plenty of information and resources for their implementation.

scholarly journals Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies

2017 ◽  
Vol 65 (1) ◽  
pp. 319-326
Author(s):  
Milena Otavová
Keyword(s):  
Czech Republic ◽  
Additional Source ◽  
The Czech Republic ◽  
Non Profit ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Pros And Cons ◽  
Non Profit Organizations ◽  
Visegrad Group ◽  
Similar Development

Tax assignations give tax‑paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non‑governmental non‑profit organizations. The Czech Republic has not introduced them yet, however, the other Visegrád Group countries have embodied this concept in their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current tax system of the Czech Republic. The influence of the possible introduction of tax assignations is being investigated in connection with the amount of government subsidies and in relation to motivation for philanthropic giving. In this context, the paper presents current conditions for the introduction of tax assignations. It also discusses the pros and cons of tax assignations that may serve as main arguments for or against the introduction of tax assignations in the Czech Republic. The focus of this paper is on the application of tax assignations in Slovakia as Slovakia with its historical development and structure is very close to the Czech Republic. If tax assignations are introduced in the Czech Republic, a similar development can be expected. Analysis of statistical data for Slovakia was used to explore whether tax assignations affected the amount of transfers to non‑governmental organizations and whether tax assignations could be a good additional source of funding for non‑profit organizations in the Czech Republic.

Marketing and non‐profit organizations in the Czech Republic

2006 ◽  
Vol 40 (1/2) ◽  
pp. 130-144 ◽  
Author(s):  
Martin Bulla ◽  
David Starr‐Glass
Keyword(s):  
Czech Republic ◽  
The Czech Republic ◽  
Non Profit ◽  
Non Profit Organizations

scholarly journals The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

2014 ◽  
Vol 62 (2) ◽  
pp. 389-396 ◽  
Author(s):  
Milena Otavová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The European Union ◽  
The Czech Republic ◽  
Non Profit ◽  
Main Emphasis ◽  
Non Profit Organizations ◽  
Tax Benefits ◽  
Speculative Behavior ◽  
The Individual

The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany). The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

scholarly journals Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

2015 ◽  
Vol 63 (3) ◽  
pp. 985-993
Author(s):  
Milena Otavová
Keyword(s):  
United Kingdom ◽  
Czech Republic ◽  
European Countries ◽  
The Czech Republic ◽  
Non Profit ◽  
The United Kingdom ◽  
Main Emphasis ◽  
Non Profit Organizations ◽  
Tax Benefits ◽  
Speculative Behavior

The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.

scholarly journals Financing of a Non-governmental Non-profit Organization from the State Budget

2020 ◽  
Vol 20 (4) ◽  
pp. 53-63
Author(s):  
Nikol Nevečeřalová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The State ◽  
Tax Law ◽  
State Budget ◽  
The Czech Republic ◽  
Non Profit ◽  
Public Benefit ◽  
National Budget ◽  
Private And Public

This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.

Government Subsidies to Non-profit Organisations and its Impact on Private Donations: Regional and Subsector Models

2017 ◽  
Vol 15 (2) ◽  
pp. 283-301 ◽  
Author(s):  
Marie Hladká ◽  
Vladimír Hyánek
Keyword(s):  
Czech Republic ◽  
Regression Model ◽  
Government Funding ◽  
Data Sources ◽  
The Czech Republic ◽  
Non Profit ◽  
Government Subsidies ◽  
Private Giving ◽  
The Past ◽  
Private Donations

Government subsidies to the non-profit sector are a significant source of income for non-profit organisations. One significant impact of these subsidies is on the changing scope of private giving. The objective of this paper is to use a regression model to test whether government funding in the Czech Republic encourages private gifts and large amounts of government funding discourages gifts. However, rather than focusing on aggregate data sources, this study examines how these impacts vary among regions and sub-sectors. These models help explain why studies conducted in the past frequently differed and were inconsistent in their findings.

scholarly journals Brownfields do not “only live twice”: The possibilities for heritage preservation and the enlargement of leisure time activities in Brno, the Czech Republic

Cities ◽  
2018 ◽  
Vol 74 ◽  
pp. 52-63 ◽  
Author(s):  
Josef Navratil ◽  
Tomas Krejci ◽  
Stanislav Martinat ◽  
Martin J. Pasqualetti ◽  
Petr Klusacek ◽  
...  
Keyword(s):  
Czech Republic ◽  
Leisure Time ◽  
Heritage Preservation ◽  
The Czech Republic

scholarly journals PENGEMBANGAN KOMUNITAS DALAM MEWUJUDKAN LINGKUNGAN RAMAH ANAK BERKEBUTUHAN KHUSUS

2021 ◽  
Vol 9 (2) ◽  
pp. 116-122
Author(s):  
Pairan Pairan ◽  
Savira Auliya Abdullah
Keyword(s):  
Community Development ◽  
Special Needs ◽  
Qualitative Method ◽  
Health Workers ◽  
Group Discussion ◽  
Special Needs Children ◽  
Social Functions ◽  
Persons With Disabilities ◽  
Non Profit ◽  
Children And Parents

Abstract. Special needs children as a part of the group with social welfare problems need to get more attention to the fulfillment of their rights and needs in accomplishing their social functions. A problem that faced by persons with disabilities, especially for special needs children, is unfriendly environmental conditions. Yayasan Peduli Kasih ABK, a non-profit organization which has concern on disability issues commited to create a friendly environment for special needs in Mulyorejo Surabaya. they create the environment by providing services and organizing activities that can help families with special needs, community, and health workers to optimize early detection and basic treatment for special needs children. By the qualitative method, this study discusses the process of creating a special needs friendly environment through community development. The result of this study showed that the activities starting from group discussion, gathering the participation of special needs and families, socialization, assesment, counselling, training for health workers, talent assistance for children and parents. The activities as a whole can be interpreted as a community development because community awareness and concern raise through the participation of all components in society, that are local government, community health workers, the community itself, and families with special needs altogether make a change by utilizing resources from the community so that independence arise. Abstrak. Anak berkebutuhan khusus (ABK) sebagai salah satu bagian dari kelompok penyandang masalah kesejahteraan sosial perlu memperoleh perhatian lebih terkait pemenuhan hak-hak serta kebutuhan dalam proses melaksanakan fungsi sosialnya. Permasalahan yang dihadapi oleh penyandang disabilitas, khususnya bagi anak berkebutuhan khusus salah satunya adalah kondisi lingkungan yang belum ramah. Yayasan Peduli Kasih ABK, sebuah lembaga non-profit yang memiliki perhatian terhadap isu disabilitas berkomitmen untuk menciptakan lingkungan yang ramah anak berkebutuhan khusus di wilayah Kecamatan Mulyorejo Surabaya melalui penyediaan layanan dan penyelenggaraan kegiatan yang dapat membantu keluarga dengan ABK, masyarakat, dan fasilitas kesehatan untuk optimalisasi deteksi dini serta penanganan dasar bagi ABK. Dengan metode kualitatif, penelitian ini membahas proses mewujudkan lingkungan ramah ABK melalui upaya pengembangan komunitas. Hasil penelitian menunjukkan bahwa aktvitas yang diinisiasi mulai dari diskusi kelompok, menghimpun partisipasi ABK dan keluarga, sosialisasi, assesment dan konsultasi psikologis, pelatihan bagi kader dan tenaga kesehatan, hingga pendampingan minat dan bakat bagi ABK dan orang tua secara utuh dapat dimaknai sebagai upaya pengembangan komunitas, karena kesadaran dan kepedulian komunitas tumbuh melalui adanya partisipasi seluruh komponen masyarakat yaitu pemerintah lokal, tenaga kesehatan setempat, komunitas warga, dan keluarga dengan anak berkebutuhan khusus untuk mewujudkan suatu perubahan dengan mendayagunakan sumber yang berasal dari komunitas sehingga timbul kemandirian.

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