W przypadku 1,5% każda osoba rozliczająca się przez PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39 i płacąca podatek. W przypadku darowizn każdy, kto chciałby wesprzeć osoby z niepełnosprawnościami oraz przewlekle chore także na choroby rzadkie, zarówno osób dorosłych, jak i dzieci.
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