{"id":7691,"date":"2022-08-12T08:00:00","date_gmt":"2022-08-12T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7691"},"modified":"2023-02-01T15:05:10","modified_gmt":"2023-02-01T14:05:10","slug":"uctovani-daru-na-ucty-901-vlastni-jmeni-a-911-fondy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/uctovani-daru-na-ucty-901-vlastni-jmeni-a-911-fondy\/","title":{"rendered":"\u00da\u010dtov\u00e1n\u00ed dar\u016f na \u00fa\u010dty 901 &#8211; Vlastn\u00ed jm\u011bn\u00ed a 911 &#8211; Fondy"},"content":{"rendered":"<h2>P\u0159ijat\u00e9 p\u0159\u00edsp\u011bvky a dary<\/h2>\n<p>Pakli\u017ee \u00fa\u010dtujeme o p\u0159ijat\u00fdch darech nej\u010dast\u011bji vol\u00edme \u00fa\u010dtovou skupinu 68, p\u0159esn\u011bji \u00fa\u010det 682 -P\u0159ijat\u00e9 p\u0159\u00edsp\u011bvky a dary. Tento v\u00fdnosov\u00fd \u00fa\u010det vyu\u017eijeme, pokud \u00fa\u010dtujeme o darech, o nich\u017e v\u00edme, \u017ee je v\u00a0pr\u016fb\u011bhu roku vyu\u017eijeme k\u00a0pokryt\u00ed provozn\u00edch a mzdov\u00fdch n\u00e1klad\u016f. Jde tedy o \u00fa\u010det \u201edan\u00e9ho obdob\u00ed\u201c. Mohou ov\u0161em nastat dv\u011b situace. Situace prvn\u00ed zachycuje nevy\u010derp\u00e1n\u00ed finan\u010dn\u00edch prost\u0159edk\u016f na \u00fa\u010dtu 682 \u2013 P\u0159ijat\u00e9 p\u0159\u00edsp\u011bvky a dary ke konci roku. Druhou situac\u00ed je p\u0159ijet\u00ed daru slou\u017e\u00edc\u00ed k\u00a0dlouhodob\u00e9 investici. A pr\u00e1v\u011b v\u00a0t\u00e9to chv\u00edli je pot\u0159eba zvolit jin\u00fd typ \u00fa\u010dtu, a to bu\u010f \u00fa\u010det 901 \u2013 Vlastn\u00ed jm\u011bn\u00ed nebo \u00fa\u010det 911 \u2013 Fondy.<\/p>\n<h2>\u00da\u010det 901 \u2013 Vlastn\u00ed jm\u011bn\u00ed<\/h2>\n<p>Pakli\u017ee hovo\u0159\u00edme o investi\u010dn\u00edch n\u00e1kladech mus\u00edme hovo\u0159it i o zdroji financov\u00e1n\u00ed investic, a pr\u00e1v\u011b o t\u011bchto zdroj\u00edch \u00fa\u010dtujeme na \u00fa\u010dtech 901 \u2013 Vlastn\u00ed jm\u011bn\u00ed. \u00da\u010det 901 vyu\u017eijeme nejen v\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed o p\u0159ijat\u00fdch dotac\u00edch, ale tak\u00e9 o p\u0159ijat\u00fdch p\u0159\u00edsp\u011bvc\u00edch a darech na investice. Z\u00e1rove\u0148 je nutn\u00e9 zvolit nejenom spr\u00e1vn\u00e9 analytick\u00e9 \u00fa\u010dtov\u00e1n\u00ed, ale i dal\u0161\u00ed t\u0159\u00edd\u00edc\u00ed krit\u00e9ria nap\u0159. zak\u00e1zky, \u010dinnosti apod. Uve\u010fme si jednoduch\u00fd ilustra\u010dn\u00ed p\u0159\u00edklad pro spr\u00e1vn\u00e9 pochopen\u00ed.<\/p>\n<p><em>Spole\u010dnost ABC je nest\u00e1tn\u00ed neziskovou organizac\u00ed a v\u00a0roce 2022 zahajuje v\u00fdstavbu druh\u00e9ho k\u0159\u00eddla ubytovac\u00edho za\u0159\u00edzen\u00ed pro lidi bez domova. Dle pravidel don\u00e1tora poskytnut\u00e9 dotace na v\u00fdstavbu je vy\u017eadov\u00e1na spolu\u00fa\u010dast ve v\u00fd\u0161i 5 % ze strany \u017eadatele. V\u00a0na\u0161em p\u0159\u00edpad\u011b bude spolu\u00fa\u010dast ve v\u00fd\u0161i 1.300.000 K\u010d. Organiza\u010dn\u00ed jednotka z\u00edskala dar ve v\u00fd\u0161i 600.000 K\u010d z\u00a0finan\u010dn\u00edch prost\u0159edk\u016f kraje, 200.000 K\u010d darovala m\u011bstsk\u00e1 \u010d\u00e1st a 500.000 K\u010d je tvo\u0159ena dary od rozd\u00edln\u00fdch d\u00e1rc\u016f: d\u00e1rce A 100.000 K\u010d, d\u00e1rce B 100.000 K\u010d a 300.000 K\u010d p\u0159evedeme od drobn\u00fdch d\u00e1rc\u016f \u2013 fyzick\u00fdch osob na z\u00e1klad\u011b vyhl\u00e1\u0161en\u00e9 ve\u0159ejn\u00e9 sb\u00edrky p\u0159es nadaci XY. Jak dary spr\u00e1vn\u011b za\u00fa\u010dtovat? <\/em><\/p>\n<ol>\n<li><em>Dar z\u00a0kraje na z\u00e1klad\u011b darovac\u00ed smlouvy byl p\u0159ips\u00e1n na \u00fa\u010det organizace 07.05.2022 datum za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je 07.05.2022.<\/em><\/li>\n<li><em>Dar z\u00a0prost\u0159edk\u016f m\u011bstsk\u00e9 \u010d\u00e1sti na z\u00e1klad\u011b darovac\u00ed smlouvy byl p\u0159ips\u00e1n na \u00fa\u010det organizace dne 10.05.2022, datum za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je 10.05.2022.<\/em><\/li>\n<li><em>P\u0159ijat\u00fd dar d\u00e1rce A na z\u00e1klad\u011b darovac\u00ed smlouvy byl p\u0159ips\u00e1n na \u00fa\u010det organizace 12.05.2022, datum za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je 12.05.2022.<\/em><\/li>\n<li><em>P\u0159ijat\u00fd dar d\u00e1rce B na z\u00e1klad\u011b darovac\u00ed smlouvy byl p\u0159ips\u00e1n na \u00fa\u010det organizace 12.05.2022, datum za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je 12.05.2022.<\/em><\/li>\n<li><em>Dary p\u0159ijat\u00e9 na z\u00e1klad\u011b vyhl\u00e1\u0161en\u00e9 ve\u0159ejn\u00e9 sb\u00edrky. Ve\u0159ejn\u00e1 sb\u00edrka byla vyhl\u00e1\u0161en\u00e1 od 01.01.2021 do 30.04.2022. Datum p\u0159ijet\u00ed daru z\u00a0ve\u0159ejn\u00e9 sb\u00edrky vyhl\u00e1\u0161en\u00e9 nadac\u00ed XY bylo 13.5.2022.Poplatky za zprost\u0159edkov\u00e1n\u00ed sb\u00edrky ve v\u00fd\u0161i 3\u00a0000 K\u010d v\u00a0na\u0161em p\u0159\u00edpad\u011b budou sou\u010d\u00e1st\u00ed po\u0159\u00edzen\u00ed investice. <\/em><\/li>\n<\/ol>\n<p>V\u00a0prvn\u00ed \u0159ad\u011b se mus\u00edme zam\u011b\u0159it na seznam ve\u0161ker\u00fdch zdroj\u016f financov\u00e1n\u00ed a p\u0159id\u011blit jim spr\u00e1vn\u00fd analytick\u00fd \u00fa\u010det a druhotn\u00e9 t\u0159\u00edd\u00edc\u00ed znaky nap\u0159.:<\/p>\n<p>\u00da\u010dtov\u00e1 osnova:<\/p>\n<p>042001 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\n221001 \u2013 B\u011b\u017en\u00fd bankovn\u00ed \u00fa\u010det<br \/>\n379001 \u2013 Jin\u00e9 dluhy<br \/>\n901101 \u2013 Dary a p\u0159\u00edsp\u011bvky (kraje)<br \/>\n901102 \u2013 Dary a p\u0159\u00edsp\u011bvky (obce)<br \/>\n901103 \u2013 Dary a p\u0159\u00edsp\u011bvky (ostatn\u00ed)<\/p>\n<p>T\u0159\u00edd\u00edc\u00ed krit\u00e9ria (v na\u0161em p\u0159\u00edpad\u011b \u010dinnost\u00ed):<\/p>\n<p>\u010dinnost 101 \u2013 Dary a p\u0159\u00edsp\u011bvky (kraje)<br \/>\n\u010dinnost 102 \u2013 Dary a p\u0159\u00edsp\u011bvky (obce)<br \/>\n\u010dinnost 103 \u2013 Dary a p\u0159\u00edsp\u011bvky (ostatn\u00ed): d\u00e1rce A<br \/>\n\u010dinnost 104 \u2013 Dary a p\u0159\u00edsp\u011bvky (ostatn\u00ed): d\u00e1rce B<br \/>\n\u010dinnost 105 \u2013 Dary a p\u0159\u00edsp\u011bvky (ostatn\u00ed): sb\u00edrka<\/p>\n<p>Postup za\u00fa\u010dtov\u00e1n\u00ed:<\/p>\n<ol>\n<li>221001\/901101, \u010dinnost 101 \u2013 600.000 K\u010d<\/li>\n<li>221001\/901102, \u010dinnost 102 \u2013 200.000 K\u010d<\/li>\n<li>221001\/901103, \u010dinnost 103 \u2013 100.000 K\u010d<\/li>\n<li>221001\/901103, \u010dinnost 104 \u2013 100.000 K\u010d<\/li>\n<li>221001\/901103, \u010dinnost 105 \u2013 300.000 K\u010d<\/li>\n<li>042001\/379001\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u2013\u00a0 \u00a0 3.000 K\u010d<\/li>\n<\/ol>\n<p>Na \u00fa\u010dtech 901 \u2013 Vlastn\u00ed jm\u011bn\u00ed budou zdroje financov\u00e1n\u00ed investice ulo\u017eeny do doby, ne\u017e bude investice za\u0159azena do u\u017e\u00edv\u00e1n\u00ed a zdroje financov\u00e1n\u00ed budou pro\u00fa\u010dtov\u00e1ny oproti dal\u0161\u00edmu \u00fa\u010dtu v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 901.<\/p>\n<h2>\u00da\u010det 911 \u2013 Fondy<\/h2>\n<p>\u00da\u010det 911 \u2013 Fondy jsou tvo\u0159eny ze zisku po zdan\u011bn\u00ed (nap\u0159. soci\u00e1ln\u00ed fond), z bez\u00faplatn\u011b nabyt\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f, pop\u0159\u00edpad\u011b p\u0159evodem z\u00a0jin\u00fdch fond\u016f \u010di vlastn\u00edho jm\u011bn\u00ed. Umo\u017e\u0148uje \u00fa\u010detn\u00ed jednotce d\u00edky analytick\u00fdm roz\u010dlen\u00edm \u00fa\u010dtu \u0161irok\u00e9 spektrum operac\u00ed na z\u00e1klad\u011b realizovan\u00fdch sb\u00edrek \u010di projekt\u016f (v\u010detn\u011b zahrani\u010dn\u00edch humanit\u00e1rn\u00edch projekt\u016f), kter\u00e9 jsou svou podstatou odli\u0161n\u011b zam\u011b\u0159eny, nap\u0159. dle jednotliv\u00fdch skupin p\u0159\u00edjemc\u016f, druhu pomoci apod. Tvorba a \u010derp\u00e1n\u00ed fond\u016f se \u0159\u00edd\u00ed intern\u00edmi p\u0159edpisy dan\u00e9 \u00fa\u010detn\u00ed jednotky, co\u017e umo\u017e\u0148uje jistou m\u00edru flexibility vyu\u017e\u00edv\u00e1n\u00ed finan\u010dn\u00edch prost\u0159edk\u016f, kter\u00e9 m\u00e1 organizace k\u00a0dispozici. \u00a0Na \u00fa\u010dtech 911 ne\u00fa\u010dtujeme v\u00fdhradn\u011b o darech finan\u010dn\u00edch, ale tak\u00e9 o darech v\u011bcn\u00fdch, jako nap\u0159. spot\u0159ebn\u00ed materi\u00e1l, kancel\u00e1\u0159sk\u00e9 vybaven\u00ed \u010di potravinov\u00e9 sb\u00edrky.<\/p>\n<p>Pro ilustraci si uvedeme p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed:<br \/>\na) p\u0159ijat\u00e9ho v\u011bcn\u00e9ho daru,<br \/>\nb) humanit\u00e1rn\u00ed pomoci do zahrani\u010d\u00ed.<\/p>\n<p><em>A) Neziskov\u00e1 organizace ABC obdr\u017eela od d\u00e1rce dva notebooky v\u00a0cen\u011b 20.000 K\u010d a tisk\u00e1rnu pro zam\u011bstnance v\u00a0cen\u011b 6.000 K\u010d. <\/em><\/p>\n<p>\u00da\u010dtov\u00e1 osnova:<\/p>\n<p>112102 \u2013 Materi\u00e1l na sklad\u011b: p\u0159ijat\u00e9 dary<br \/>\n501101 \u2013 Spot\u0159eba materi\u00e1lu: drobn\u00fd majetek do 80.000 K\u010d<br \/>\n648101 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy: \u010derp\u00e1n\u00ed fondu<br \/>\n911101 \u2013 Fondy: dary v\u011bcn\u00e9<\/p>\n<p>Postup za\u00fa\u010dtov\u00e1n\u00ed:<\/p>\n<ol>\n<li>112102\/911101 \u2013 26.000 K\u010d<\/li>\n<li>501101\/112102 \u2013 26.000 K\u010d<\/li>\n<li>911101\/648101 \u2013 26.000 K\u010d<\/li>\n<\/ol>\n<p><em>B) Neziskov\u00e1 organizace ABC obdr\u017eela dotaci ve v\u00fd\u0161i 3.000.000 K\u010d pro vybudov\u00e1n\u00ed zdravotnick\u00e9ho za\u0159\u00edzen\u00ed v\u00a0zahrani\u010d\u00ed. P\u0159\u00edm\u00e9 n\u00e1klady organizace v\u00a0tomto p\u0159\u00edpad\u011b budou mzdy pracovn\u00edk\u016f pod\u00edlej\u00edc\u00edch se na projektu ve v\u00fd\u0161i 150.000 K\u010d a nep\u0159\u00edm\u00e9 n\u00e1klady spojen\u00e9 s\u00a0projektem 28.000 K\u010d. <\/em><\/p>\n<p>\u00da\u010dtov\u00e1 osnova:<\/p>\n<p>221101 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech<br \/>\n321101 \u2013 Z\u00e1vazky z obchodn\u00edch vztah\u016f<br \/>\n331101 \u2013 Zam\u011bstnanci: humanit\u00e1rn\u00ed pomoc<br \/>\n336101 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi soci\u00e1ln\u00ed zabezpe\u010den\u00ed a zdravotn\u00edho poji\u0161t\u011bn\u00ed: SP<br \/>\n336102 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi soci\u00e1ln\u00ed zabezpe\u010den\u00ed a zdravotn\u00edho poji\u0161t\u011bn\u00ed: ZP<br \/>\n518102 \u2013 Ostatn\u00ed slu\u017eby: pr\u00e1vn\u00ed a ekonomick\u00e9 slu\u017eby, audit<br \/>\n521101 \u2013 Mzdov\u00e9 n\u00e1klady zam\u011bstnanc\u016f<br \/>\n524101 \u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed: SP<br \/>\n524102\u2013 Z\u00e1konn\u00e9 soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed: ZP<br \/>\n648102 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy: \u010derp\u00e1n\u00ed fondu humanit\u00e1rn\u00ed pomoc<br \/>\n911102 \u2013 Fondy: humanit\u00e1rn\u00ed pomoc<\/p>\n<p>Postup za\u00fa\u010dtov\u00e1n\u00ed:<\/p>\n<ol>\n<li>221101\/911102 \u2013 3.000.000 K\u010d<\/li>\n<li>521101\/331101 \u2013\u00a0 \u00a0 112.108 K\u010d<\/li>\n<li>524101\/336101 \u2013\u00a0 \u00a0 \u00a0 27.802 K\u010d<\/li>\n<li>524102\/336102 \u2013\u00a0 \u00a0 \u00a0 10.090 K\u010d<\/li>\n<li>911102\/648102 \u2013\u00a0 \u00a0 150.000 K\u010d<\/li>\n<li>518102\/321101 \u2013\u00a0 \u00a0 \u00a0 28.000 K\u010d<\/li>\n<li>911102\/648102 \u2013\u00a0 \u00a0 \u00a0 28.000 K\u010d<\/li>\n<li>911102\/221001 \u2013 2.822.000 K\u010d<\/li>\n<\/ol>\n<p>Jak je patrn\u00e9 n\u00e1klady spojen\u00e9 s\u00a0administrac\u00ed projektu jsou ve v\u00fd\u0161i 178.000 K\u010d. Tyto n\u00e1klady ode\u010dteme od p\u0159ijat\u00e9 dotace, tedy 3.000.000 K\u010d a zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st dotace ve v\u00fd\u0161i 2.822.000 K\u010d ode\u0161leme na p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det partnera v\u00a0zahrani\u010d\u00ed bu\u010fto jednor\u00e1zov\u011b anebo dle jednotliv\u00fdch d\u00edl\u010d\u00edch pln\u011bn\u00ed, ale v\u017edy pro\u00fa\u010dtujeme ka\u017edou \u00fa\u010detn\u00ed operaci p\u0159es \u00fa\u010det 911 &#8211; Fondy. Samotn\u00fd popis \u00fa\u010dtov\u00e1n\u00ed, v\u010detn\u011b d\u00edl\u010d\u00edch zpr\u00e1v a z\u00e1v\u011bre\u010dn\u00e9 zpr\u00e1vy dle pravidel don\u00e1tora, je v\u017edy sou\u010d\u00e1st\u00ed projektu. \u00da\u010detn\u00ed jednotka sama rozhoduje o analytick\u00fdch \u00fa\u010dtech stejn\u011b jako o dal\u0161\u00edch t\u0159\u00edd\u00edc\u00edch krit\u00e9ri\u00edch d\u016fle\u017eit\u00fdch pro spr\u00e1vn\u00e9 a v\u011brn\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed dota\u010dn\u00edho titulu.<\/p>\n<p>Pod\u00edvejte se na p\u0159ehled cel\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/\">\u00fa\u010dtov\u00e9 osnovy<\/a>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7691\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7691\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Ka\u017ed\u00fd p\u0159ijat\u00fd dar(p\u0159\u00edsp\u011bvek) je nutn\u00e9 analyzovat, a to na z\u00e1klad\u011b smlouvy o poskytnut\u00ed daru( p\u0159\u00edsp\u011bvku), kter\u00e1 \u00fa\u010detn\u00ed jednotce stanovuje nejen konkr\u00e9tn\u00ed \u00fa\u010del, ale dar m\u016f\u017ee b\u00fdt poskytnut i bez uveden\u00ed \u00fa\u010delu, je tedy na rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky, jak\u00fdm zp\u016fsobem jej vyu\u017eije. Ide\u00e1ln\u00edm n\u00e1strojem pro za\u00fa\u010dtov\u00e1n\u00ed p\u0159ijat\u00fdch dar\u016f jsou pr\u00e1v\u011b i \u00fa\u010dty 901 \u2013 Vlastn\u00ed jm\u011bn\u00ed a 911 \u2013 Fondy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ijat\u00e9 p\u0159\u00edsp\u011bvky a dary Pakli\u017ee \u00fa\u010dtujeme o p\u0159ijat\u00fdch darech nej\u010dast\u011bji vol\u00edme \u00fa\u010dtovou skupinu 68, p\u0159esn\u011bji \u00fa\u010det 682 -P\u0159ijat\u00e9 p\u0159\u00edsp\u011bvky a dary. Tento v\u00fdnosov\u00fd \u00fa\u010det vyu\u017eijeme, &#8230;<\/p>\n","protected":false},"author":18,"featured_media":7692,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-7691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7691"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7691\/revisions"}],"predecessor-version":[{"id":8138,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7691\/revisions\/8138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7692"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}