(1) Zavezanec lahko uveljavlja zmanjšanje davčne osnove za znesek izplačil v denarju in v naravi za humanitarne, dobrodelne, znanstvene, vzgojno-izobraževalne, športne, kulturne, ekološke in religiozne namene, in sicer le za takšna izplačila rezidentom Slovenije, ki so po posebnih predpisih ustanovljeni za opravljanje navedenih dejavnosti, do zneska, ki ustreza 0,3 % obdavčenega prihodka davčnega obdobja zavezanca, vendar največ do višine davčne osnove davčnega obdobja.
(1) A taxable person may claim a reduction of the tax basis by the amount of the payments made either in cash or in kind for humanitarian, charity, scientific, educational, sports, cultural, ecological and religious purposes; this shall only apply to the payments made to residents of Slovenia who, subject to special regulations, are set up in order to engage in the said activities, up to the amount corresponding to 0.3% of the taxable person` s receipts which are subject to taxation in the tax period concerned, however not exceeding the amount of the tax basis for the tax period in question.