Reporting Requirement of Civic Organizations, Changes and Facts

Abstract

Considering the Hungarian civic sphere, its situation and characteristics are far from clear and unambiguous equally for nonprofessional and experts, despite the legal regulation. Nonprofit reports of The Hungarian Statistical Office provide data of the sector since 1993. The judicial online browser also runs a database to identify and acquire most important features of organizations of the civic sector. Still, there are only few results of secondary analysis or primary research, dependently or independently from them. The analysis of the reporting requirements seems to be novel field of the civic related researches, the main reason for the examinations are the latest media reports, where those organizations are highlighted, who cannot meet the subsidy related reporting requirement, who do not reveal their financial reports or simply there is some kind of an anomaly of the 1% personal income tax offering. Since 2011, civic organizations’ reports are (or should be) available in the judicial browser, the objective of the examination is – in relationship with it – to understand how the way of reporting has changed and in what detail organizations are willing to report on their activities. Our results show that a not demanding reporting expectation of the court meets the reporting laziness of some of the civic organizations.