Giving in Europe. The state of research on giving in 20 European countries. Barry Hoolwerf and Theo Schuyt (eds.)

Transcription

1 Giving in Eurpe The state f research n giving in 20 Eurpean cuntries Barry Hlwerf and The Schuyt (eds.) Bequests Fundatins Charity ltteries Husehlds Crpratins

2 Research n Giving in Hungary The state f research n giving by husehlds, crpratins, fundatins and charity ltteries t charitable rganisatins in Hungary An ERNOP publicatin This publicatin is part f Giving in Eurpe. The state f research n giving in 20 Eurpean cuntries. The full publicatin is available at An executive summary f the full publicatin can be fund here and a tw-pager summarising the quality f data and the preliminary (lwer bund) estimatins f giving in 20 cuntries can be fund here. Fr mre infrmatin, please als visit the ERNOP website at

3 Research n Giving in Hungary Marianna Török and István Sebestény 62 Intrductin n Giving Research in Hungary There are several initiatives that are wrking twards the develpment f a philanthrpic culture, vlunteering and the nt-fr-prfit sectr. Hwever, there is n institutin that fcuses n the research f philanthrpy and the availability f data is limited in Hungary in this area. Mst researchers rely n the data prvided by the Hungarian Central Statistics Office (KSH), the Natinal Tax Authrity (NAV) and, if available, independent research data. There are several rganisatins that either fcus n research in a related area r d capacity building, and cnduct research and generate data related t philanthrpy frm time t time: The mst active research grup in the philanthrpy-related research field is the Assciatin fr Nnprfit Research (Nnprfit Kutatócsprt Egyesület), an assciatin fr infrmal netwrking and cllabrative research n issues related t nt-fr-prfits, amng them philanthrpy. Several bks and research results have been published under their aegis, and their website is the mst extensive resurce f publicatins related t this theme (nnprfitkutatas.hu) in Hungary. Amng the capacity building rganisatins there is the Dnr s Frum (Magyar Admányzói Fórum), which wrks twards the develpment f philanthrpy in Hungary and publishes reprts, case studies and best practices. The Natinal Vlunteer Center (ÖKA) was established t create the necessary infrastructure fr vlunteering and the develpment f a vlunteering culture. The cperatin and wrk f five nnprfit rganisatins enabled the executin f this idea, s in September 2002 the Natinal Vlunteer Centre (ÖKA) was able t start its peratins fficially. The Nnprfit Infrmatin and Training Center (NIOK) Fundatin aims t strengthen civil sciety in Hungary and build an envirnment supprtive f the lng-term future f NGOs. NIOK prmtes the sustainable and efficient functining f NGOs by prviding capacity-building services and strengthening the NGO sectr's links t lcal gvernment, the business sectr and sciety as a whle. NIOK is a public benefit pen fundatin, a member f the Eurpean Netwrk f Natinal Civil Sciety Assciatins (ENNA), V4 and the Viability Netwrk. There are individual researchers frm very different backgrunds: statistics, ecnmics, scial sciences and scial plicy. Key individuals in the research field related t philanthrpy are: Mária Arapvics (ELTE PPK), Anna-Mária Bartal (Pázmány Cathlic University), Jáns Bcz (KSH), Klára Czike (Hungarian Vlunteer Center), László Harsányi (Nnprfit Research Grup), Éva Kuti (Nnprfit Research Grup), Ádám Rixer (Karli University) István Sebestény (Hungarian Central Statistical Office), Marianna Trk (Cnsultant) and sme ther peple. 62 Hungarian Central Statistical Office, Budapest. Cntacts: trkmarianna@gmail.cm; sebiisti@gmail.cm 2

4 Giving by individuals The main surces f infrmatin n individual charitable giving available in Hungary are the Hungarian Central Statistical Office (KSH) and the Natinal Tax Authrity (NAV). In additin, there are ccasinal data surces when research funding is available t researchers. The KSH dataset (KSH 2015, 2.47) indicates that supprt frm individuals in 2013 prvided 5.1 % f the revenues f the classic civil nt-fr-prfit rganisatins with its millin HUF ( 91 millin) 63 supprt (reaching 32.4 % f the sectr, i.e rganisatins). As individuals are nt entitled t any tax benefits fr charitable dnatins, reprting and data availability n individual charitable giving is very limited. There was a ppulatin survey initiated by the Nnprfit Kutatócsprt Egyesület (Assciatin fr Nnprfit Research) and carried ut in partnership with the Hungarian Central Statistical Office (Czakó et al. 1995). This sample survey cllected data n the giving habits and vluntary activities f randmly selected adults (18 years f age r ver) in The respndents were questined using the in-hme persnal interview technique. The questinnaire was bradly similar t thse f several ther Eurpean and Nrth American research prjects. A fllw-up survey f randmly selected Hungarian citizens (14 years f age r ver) (Kuti and Czike 2006) shws that nearly fur-fifths f the ppulatin aged furteen and ver (i.e. nearly seven millin peple) were invlved in making at least ne kind f dnatin ut f the fllwing: financial dnatins, dnatins in kind, unpaid vluntary activities and bld dnatins, the mst ppular frm f dnatins being financial dnatins (tw-thirds f the ppulatin aged 14 r ver dnated mney), while in-kind dnatins were nearly 50 %. The research culd nt be repeated fr financial reasns. At this pint there is n infrmatin when the research can be repeated. Giving by crpratins Fr crpratins, dnatins t Hungarian nt-fr-prfit rganisatins with Public Benefit Organisatin (PBO) status are tax-deductible under limited cnditins. Cmpanies may als enjy tax benefits fr dnatins t the Natinal Cultural Fund and the Natinal Relief Fund. T claim a deductin, a cmpany must be in pssessin f a certificate fr tax purpses prvided by the beneficiary rganisatin (Act LXXXI/1996 Sectin 7(1)(z), 7(7)). The KSH dataset (KSH 2015, 2.47) indicates that supprt frm crpratins in 2013 prvided 10.1 % f the revenues f the classic civil nt-fr-prfit rganisatins with its millin HUF ( 179 millin) supprt reaching 19.3 % f the sectr ( rganisatins). The mst recent research n crprate giving was cnducted by the Magyar Admányzói Fórum (Hungarian Dnrs Frum) (Magyar Admányzói Fórum 2015), which used data frm the tax authrities fr 2009, 2010 and 2011, and questinnaires t the 216 tp cmpanies in Hungary, which 63 Exchange rate f 1 Eur=295.7 HUF based n MNB (Hungarian Natinal Bank) 3

5 generated 40 returned frms frm the nes regarding current and upcming trends in their giving. As a result, this research (Magyar Admányzói Fórum 2015, 3) recgnized a strng trend in crprate giving due t the legal and taxatin changes that had ccurred. The changes are striking regarding the number f cmpanies reprting dnatins t the Tax Authrities, and the amunts f benefits used by the cmpanies: Table 13.1 The amunt f tax deductins in a given year Year The amunt f benefits claimed in HUF Number f entities Giving by fundatins Mst nt-fr-prfit rganisatins in Hungary register as assciatins r fundatins. Registering as a fundatin des nt necessarily mean being a grant-making entity; mrever, there are very few private grant-making fundatins. There are sme state-financed public fundatins that are hybrid rganisatins, that belng financially t the state and legally t the nn-prfit sectr, and were established by the gvernment t ensure the prvisin f public duties (prescribed by law). Public fundatins receive annual budgetary supprt frm ministries. In 2013 there were nt-fr-prfit rganisatins registered as fundatins, accrding t the KSH ( reprted financial activity fr generating resurces and expenditure, 273 f them had resurces cming in but n expenditure, 912 has had n revenue cming in using its reserves, and 657 had nt used any resurces). In additin, there were public fundatins, mst with financial activity. Fundatins accunted fr 18.1 % f the ttal revenues f the nt-fr-prfit sectr ( millin HUF) while public fundatins accunted fr 2.2 % f the ttal revenues f this sectr ( millin HUF) 64. (KSH STADAT ) There is infrmatin available n the giving by nt-fr-prfit entities by the KSH 65. It reveals that almst nt-fr-prfits prvided resurces t supprt individuals and rganisatins. The ttal amunt f dnatins reached 131 billin HUF, mst f it being financial supprt ( millin HUF) ging t ther rganisatins (KSH STADAT ), ut f which 72 billin HUF ( 243 millin) in financial supprt was prvided by private ( 179 millin) and public fundatins ( 64 millin) (KSH 2015, 2.94) Accessed: 28, April Accessed: 28, April,

6 Table 13.2 Number f nt-fr-prfit rganisatins prviding supprt and the mnetary value f their supprt, 2013 Frm f supprt Number Amunt, millin HUF Financial supprt: t individuals t rganisatins Bth All supprt: t individuals t rganisatins TOTAL Nt-fr-prfit entities prvided supprt in several fields f activities in 2013 (KSH 2015, 2.97), educatin being by far the mst preferred area f supprt (table 13.3). Table 13.3 The amunt and prprtin f financial supprt allcated by nt-fr-prfit rganisatins, 2013 Areas f supprt Ttal millin HUF % Culture % Religin % Sprt % Hbby % Educatin % Research % Healthcare % Scial care % Fire brigades, security % Envirnmental prtectin % Reginal develpment % Ecnmic develpment % Rights prtectin % Public safety % Multi-purpse supprt % Internatinal relatins % Interest representatin % Plitical % Ttal % 5

7 Individual Giving and Vlunteering. Nnprfit szervetek Magyarrszágn (Nnprfit Organizatins in Hungary). Önkéntesség, jótéknyság, társadalmi integráció (Vlunteering, Charity, Scial Integratin). MAF.

8 Abut Giving in Eurpe Philanthrpy is nt an American, but a Eurpean inventin. Giving in Eurpe shws: Eurpean philanthrpy takes itself seriusly. This study is an initial attempt by members f the Eurpean Research Netwrk On Philanthrpy (ERNOP) t map philan thrpy in Eurpe and presents a first verall estimatin f the Eurpean philanthrpic sectr. Cntaining an verview f what we knw abut research n the philanthrpy sectr, it prvides data and an assessment f the data n giving by husehlds, bequests, fundatins, crpratins and charity ltteries in 20 Eurpean cuntries. Despite the prmising signs f an emerging philanthrpy sectr in Eurpe, it is still a phenmenn and a sectr that is nt very well understd. As a matter f fact, besides the anecdtal glimpses frm natinal researchers and the great wrk that has been carried ut n the subdmains f philanthrpy, we knw little abut its actual scpe, size and frms in Eurpe. Fr a better discussin and assessment f the (ptential) rle that philanthrpy can play in slving scietal prblems, we need a clear picture f the size and scpe f philanthrpy. What amunts are dnated by husehlds, thrugh bequests, crpratins, fundatins and charity ltteries, and t what gals? T what extent can we draw a picture f the philanthrpy sectr in Eurpe, what is the quality f the data invlved? In answering these questins, this publicatin aims t stimulate researchers, plicy makers and philanthrpy prfessinals in fstering research n philanthrpy and t inspire t exchange knwledge and infrmatin. Fr mre infrmatin visit