1. LITHUANIA: PERCENTAGE DESIGNATION VAIDOTAS ILGIUS

2. LITHUANIA One of the three Baltic states. restored its in 1990. joined European Union in 2004. Population of 3 million ◦(~1 million private income tax payers).

3. BEGINNING the result of successful NGO lobbying campaign based on Hungarian know-how (started 1999) Study visit to Hungary, feasibility study, conference in Parliament Social-democrats with liberals started, conservatives finished enacted in 2003, applied since 2004

4. RECIPIENTS - public benefit non-profit entities: ◦ governmental and non-governmental: ◦NGOs (regardless weather they might be considered as public or mutual benefit) ◦Churches (and other non-profits) ◦state-run public institutions: ◦schools, kindergartens, hospitals, museums etc. - since 2012 +1% can be designated to political parties

5. Recipient‘s legal form Year 2013 Number of designationsNumber of recipientsAmount (Eur) Association 156.2398.7323.900.370 Public (state run) institution 160.7302.7573.458.179 Public (non-profit) establishment 82.3924.0872.446.420 Charitable foundation 31.823575904.064 Condominium (gardeners, apartment owners etc.) 30.3673.687852.774 Political party 61.86134797.722 Traditional church 27.814855702.499 Trade union 8.420381190.808 Church 1.7969435.467 Private family orphanage 112272.678 Chamber of commerce 000 Total 497.95921.229 13.290.979

6. REFORMS 2008, 2012 no possibility to collect designation forms designators get confirmations 2+1% for political parties up to 5 years designation term attempt to give undesignated 2% amount for communities development programe (fund)

7. RESULTS AND IMPACT half of tax payers designates (54% in 2014) vast majority designates to single recipient top achievement in 2008 – 21.2 MEUR “warm rain” – 21 thousand recipients, average amount €630 important for private giving development and participation

8. PROBLEMS (NGO) criticism for unfair support to state-run entities lack of accountability, remaining high level of mistrust abolished private income tax deduction for individual donors constant attempts to add political parties, individuals (e.g. artists)

9. FUTURE NGO council NGO development law, NGO foundation (community development program), draft law on mecenatism etc. more data to the public compulsory public reports on expenses – above 10000? no proposals to stop designation system.