Foundation, nonprofit organization, civic association. These are the terms we hear everywhere these days. For taxpayers, March is a month when, in addition to paying taxes, they can also help others. And they can do so without spending a single penny of their own money. We can either let 2% of our taxes go to the state, or we can direct it where it makes sense to us.
For example, to a foundation. Its operation has clearly defined rules, enshrined in law. It obtains finances from shares of paid taxes and from donations from supporters. Their use is governed by law and the foundation's charter. A list of foundations can be found in the register of non-profit non-governmental organizations.
After 20 years in the financial sector, Zuzana Cyprichová has dedicated the last several years to helping people whose lives have been impacted by illness or serious health disadvantages. She has been working in the healthcare field for over 4 years. For the last two, she has served as director and administrator. ADELI Foundation. He says that up to 80% of the neurorehabilitation at ADELI is made possible by donations. If it weren’t for the funds from taxes and donors who direct their money where it makes sense to them, there wouldn’t be this much help for patients at ADELI.
The foundation's mission is to help, meaning to realize some public benefit purpose, whether it is in the area of spiritual and cultural development, protection of human rights, environmental protection, or health. The purpose of a foundation is not to generate profit like other business entities.
The goal is to support those areas of society where unique assistance is required. The specifics are regulated by Act No. 34/2002 Coll. and according to this act, a foundation is a legal entity that is registered in the register of non-governmental non-profit organizations. The bodies of the foundation are the administrator, the board of trustees, and the supervisory board. The statutory body is the administrator, who manages its activities and acts on its behalf.
The foundation fulfills its duties arising from its deed of foundation, where the area of aid the foundation focuses on is precisely specified.
This is realized by the foundation financially supporting third parties. The key sources of income are tax payments and donations from benefactors, patient supporters.
In accordance with its foundation deed, the ADELI Foundation is committed to comprehensively supporting and assisting children and adults with disabilities. Specifically, we focus on helping patients with damage to the central nervous system and making the necessary neurorehabilitation financially accessible to them, so that their motor and self-care activities can improve, enabling them to communicate and ultimately socialize and integrate into society. This is the primary intention of the ADELI Foundation.
Yes, we have been successfully helping patients after strokes, after severe injuries, premature babies, children with cerebral palsy, or children with unclear diagnoses based on genetic disorders for 9 years. Over the years of our operation, we have helped more than 9,000 clients. Most of them repeat their therapy, and thus many children have grown into adults for us. Our relationships are more than family. We are proud to be able to stand by them for years and observe the progress our clients have made.
What I perceive as a highly valued form of help is personal patient care. Conversations, interest, attention, time to listen to their story, encouragement, help in finding a way forward after a sharp blow of fate, sometimes even shared tears are what connect us the most and create a unique thread of long-term relationships.
The foundation's activities are very diverse and wide-ranging. Its goal is a holistic approach to the patient, improving not only their health but also enhancing their quality of life in all areas. It requires people who see this work as a mission and do it with all their heart.
Events and workshops where clients discover their talents and opportunities.
Events and workshops where we enable clients to participate and discover their hidden talents and possibilities are in high demand. The project "UNIQUE PAINTINGS" is one such example. For the second year, we have been creating artwork with our patients at an art workshop, and it doesn't end there. We are proud that prominent Slovak artists such as Marek Ormandík, Katka Vavrová, Fero Lipták, Karol Felix, and Pavel Herman have selflessly joined the project. They transform our patients' creations into genuine works of art in their studios. We then auction these artworks to raise funds for treatment. Therefore, it is truly appropriate to talk about paintings that heal.
Charity calendar and godfather Ondrej Kandráč.
Traditionally, we prepare a charity calendar every year. Each year, the calendar has its theme and a patron, either a godfather or godmother, for the calendar. This year, for example, it was Ondro Kandráč, a folklorist and musician. Therefore, our latest calendar shines with the colorful traditional costumes in which we photographed not only our patients but also our employees. Last year, the kind and empathetic editor and presenter Zlatka Puškárová joined us.
Our patients benefit psychologically from involvement in projects, distraction from their own problems, and the interest of sports and cultural personalities. They feel that their value remains high despite their disability, that they can be equal partners with personalities from cultural and artistic life, and that they can fulfill their dreams and desires. This mobilizes their inner strength and allows them to continue with demanding neurorehabilitation so that results in the area of health are visible.
Music programs, floral workshops, music therapy, in short, everything where we can bring families together and create something interesting together, is a huge benefit.
The 2% collected from taxes—or, more precisely, the income tax shares collected— (as these may also represent other percentage shares) must be used in accordance with the law and the foundation’s charter and have an expiration date. Therefore, they are deposited into a special foundation account separate from donations or public collections.
The foundation is obliged to use the provided share of paid tax for purposes that are the subject of its activities and are listed in § 50 paragraph 5 of the Income Tax Act by the end of the year following the year in which the share of paid tax was transferred to it (for example, if the foundation received funds from the share of paid tax in 2022, it must use them by the end of 2023).
If the recipient, i.e., the foundation, does not use the provided share of paid tax for the activities specified in the Income Tax Act no later than the end of the year following the year in which the share of paid tax was transferred to it, the provisions on financial discipline violation according to the Public Administration Budgetary Rules Act shall apply to the recipient, and the foundation shall be obliged to return the share of paid tax to the tax administrator locally competent according to the recipient's registered office within 90 days from the date of the occurrence of the fact to which the obligation to return the provided share of paid tax is related.
Therefore, the use of the collected portion of paid taxes is subject to strict rules not only regarding its purpose but also its timing. Three years ago, our foundation underwent a government audit. The audit focused specifically on the use of 2% income tax funds, and everything was in order at our foundation.
Donors who have decided to donate their 2% tax credit to the ADELI Foundation can be assured that their donation will be used for the purpose we have declared and in accordance with the Foundations Act and the foundation charter, namely for the treatment and comprehensive care of patients.
