What does it mean for taxpayers to direct up to 3.5% of income tax?
It is a tax transparency mechanism through which individual taxpayers can direct up to 3.5% of income tax to a non-governmental organization (association or foundation). 

This allows you to decide to whom up to 3.5% of your income tax goes.

Why is it good to use this provision?
• Contribute to the efficiency of spending public money, so yours!

• You can help solve a problem in your community of up to 3.5% of your income tax to an organization working in that field.

• You can make sure that money stays in your community by going to a local organization.

• You can help people in need by directing up to 3.5% of your income tax to an organization that works for them!

What is not the provision for directing up to 3.5% of income tax?
• Directing up to 3.5% of income tax is not a donation! It is an amount due to the state (as a tax) but you can decide how and to whom it will be allocated. 

• You are not entitled to claim any financial or other benefits from the organization to which you have directed up to 3.5% of your income tax.