The list of beneficiaries of the 2% mechanism for 2019 includes 732 organizations, which is by 23% more than in 2018, as the Public Services Agency has said. According to the Legal Resources Center, which analyzed the data of the Public Services Agency, 86% of the beneficiaries of the 2% mechanism or 634 organizations are public associations, foundations and private institutions (noncommercial organizations), IPN reports.

A number of 98 beneficiaries (14%) are religious organizations and their component parts (religious entities). This way, the figure of noncommercial organizations rose by 24%, from 511 to 634, while the number of religious organizations by 18%, from 83 to 98.

The 732 beneficiaries put on the list are organizations that have worked for at least one year, do not have debts to the national public budget for the previous fiscal periods and perform public/social, moral, cultural or charitable activities.

The percentage distribution mechanism is an indirect method by which the taxpayers can financially support noncommercial organizations. The taxpayer indicates the fiscal account of one beneficiary in the income statement for the previous year. This can be done only by private individuals who do not perform entrepreneurial activities and do not have debts to the national public budget for the previous fiscal periods.

The mechanism of distributing 2% of the income tax (2% law) was adopted in 2016 and has been applied since 2017 for the income earned the previous year. Over 21,000 taxpayers exercised the right to distribute 2% of their income tax so far. Almost 3 million lei was directed to 302 public associations and religious organizations.