Abstract
Non-profit organizations can be funded in three basic ways: in the form of subsidies, donations and tax assignments. Tax assignments give the taxpayer more power than public subsidies to influence public finances, but this is associated with a reduction in revenue on the part of the state that it can influence.
Tax assignments interfere with the volume of revenues of public budgets. This may also mean spending restrictions on those areas that are supported by assignments.
Moreover, as opposed to donations, tax assignments do not allow a particular channel of a particular entity to be entirely directed. Therefore, the decision to introduce tax assignments depends on the extent to which the state intends to support private donation through tax relief for specific donations, or whether it would prefer to provide subsidies or is willing to leave decisions on part of the tax revenue to those who pay taxes