The purpose of this chapter is to analyze the problem area of gifts for non-profit sector that lower the corporate income tax base in the Czech legal regulation effective in the year 2007. Taxpayers of this tax are all corporates (artificial persons). Entries lowering the Corporate Income Tax are divided for persons created (founded or legally established) for business purposes - who can lower their income tax base by gifts to non-profit organizations - maximum is 5 percent generally and 10 percent for gifts to public research institutions and universities - and persons that were not created for business purposes who are part of non-profit sector and can lower their income tax base by 30 percent or 1 million CZK at maximum and use this sum for educational, research, development or artistic activities expenses.