Tax Deduction on donations to an ANBI, SBBI or regular Association
Dutch taxpayers can deduct a gift to an ANBI (public benefit organization) in their income tax return.
Please check whether the institution is indeed an ANBI. You check this here: ANBI Program.
Donors may deduct periodic and regular donations to an ANBI
In this article, you find an overview of the fiscal difference between periodic and ordinary gifts, and the difference between the tax treatment of a donation to an ABNI, SBBI or a ‘regular’ Association.
Periodic donations are fully deductible, restrictions apply on ordinary donations
For ‘ordinary/one-off’ donations threshold applies, as well as a maximum allowed deduction. The donor can only deduct the amount above the threshold, and no more than the maximum amount.
The threshold amount and the maximum amount depending on your threshold income. That is the total of your income and deductible items in boxes 1, 2 and 3. If you file an online declaration, we have entered your threshold amount on the screen where you can deduct your donations.
The threshold amount is 1% of your threshold income, but at least € 60. You may deduct what you have given more. Up to a maximum amount of 10% of your threshold income.
Conditions for deduction of regular donations:
At least once a year, you transfer amounts to an ANBI or an association that meets the conditions. See Regular donation to an association that is not an ANBI.
The amounts are always equally high.
You had the regular donation recorded before a civil-law notary or in a private deed of donation. See Regular donations by a notarial deed or private deed.
You make this donation over a minimum period of 5 consecutive years. This period does not apply in the event of death.
You received nothing in return.
No threshold and no maximum deductible amount apply to regular donations.
You can also agree on a regular donation in kind.
Below you find a tool to calculate the deduction on a donation:
What is a donation in kind?
A donation in kind is a donation in a form other than in money, such as a collection of coins, an art object or shares in a private limited liability company. With a regular donation in kind, you undertake to make an annual provision. If, for example, you undertake to offer a food parcel amounting to €60 every year, you make a regular donation in kind. Determination of quantity or value of donation in kind If you enter into the agreement, the quantity or value of the regular provision should be determined and should be clear to everyone. This quantity or value should be the same every year. Example of the same quantity every year, you donate toys to an organisation that gives St Nicholas' Eve (Sinterklaas) presents to orphanage children. You agree that you will provide 5 dolls, 5 cuddly animals and 5 children's books every year for a period of 8 years. The quantity of the annual provisions is the same every year, but the value may differ per year. As the quantity of the annual provision is fixed, you may deduct the actual costs of the provision each year in your income tax return. This could be €250 in one year, and €300 in the other year.
A gift to a cultural ANBI? Extra deduction
A cultural ANBI is engaged in art and culture. So, for example, a museum, library or theatre. You can check whether an ANBI is a cultural ANBI with our ANBI search program. You may increase a gift to a cultural ANBI by 25% when calculating the deduction. But maximum with € 1,250. The extra deduction applies for periodic gifts and for regular gifts. With ordinary donations, you do take into account the threshold and the maximum.
Example: an ordinary donation to a cultural ANBI
Your threshold income is € 35,000. The threshold amount is then € 350 and the maximum amount is € 3,500.
You make several ordinary donations for a total of € 425. Of this amount, € 300 is for a cultural ANBI.
You calculate your deduction in this way:
In this example, your donations remain below the maximum amount. But you can also get up there. For example, if you make several ordinary donations for a total of € 4,000, of which € 500 for a cultural ANBI. You may then add the increase to the maximum amount. It goes like this:
Example: a periodic donation to a cultural ANBI
You make a periodic donation of € 500 to a cultural ANBI. You may increase the deduction by 25%, ie by € 125. This will keep you well below € 1,250, with which you may increase the deduction to the maximum. This means that you can deduct € 625 (€ 500 + € 125).
A donation to a certain supporting foundation for an SBBI is deductible. A supporting foundation for an SBBI is a foundation especially created in order to collect money to support an anniversary of an SBBI in the area of sports and music.
Conditions for deduction of ordinary donations:
You made the donations to an organisation that is registered with us as an ANBI or as a certain SBBI.
You can prove your donations with, for example, bank statements or receipts. – You received nothing in return.
The total amount of your donations exceeds the threshold.
For these donations, you may, in total, deduct no more than the maximum. See Threshold and maximum deductible amount.
What is consideration? Did you receive something in return for what you had given? In that case, you received consideration from the organisation. For example:
You bought a special cookbook from a patients' association. You then made no donation. You paid money and received the book as a consideration.
You bought a lottery ticket from a lottery. In return for this, you got the chance to win money.
When are you allowed to deduct donations as a volunteer?
Did you do voluntary work for an ANBI? If you meet certain conditions, you may deduct an amount as an ordinary donation. Two situations are possible:
You were entitled to remuneration for volunteers, but you waived it.
You incurred expenses and received no remuneration for this.
What if you waive your fee for volunteers?
For your efforts for an institution, were you entitled to a so-called fee for volunteers? But did you waive it? In that case, you may deduct the amount of this fee as an ordinary donation. In that case, however, you must be able to demonstrate that you and the institution meet the following conditions:
We designated the organisation as an ANBI.
The ANBI has come to an agreement which allows you to be eligible for remuneration.
The financial situation of the ANBI was such that it was also able to pay the remuneration.
The ANBI intended to actually pay the remuneration.
You were able to determine for yourself that you did not want to receive the remuneration, but donated it to the ANBI.
You incurred expenses and received no allowance for this
Did you incur expenses for an ANBI in 2018, for example, because you were a volunteer? And were you able to claim these expenses from this organisation, but you did not? In that case, you may include them as an ordinary donation. If the ANBI was unable to reimburse the expenses incurred, this will also constitute a donation. For car expenses you did not claim, you may include a fixed amount of €0.19 per kilometre. Waiving the fee for volunteers and no expense allowance from the same ANBI Did you waive a fee for volunteers and incur expenses for an ANBI? In that case, you must decrease the amount of the expenses for which you received no allowance by the amount for which you received no fee for volunteers. You incurred expenses amounting to, for example, €750 for an ANBI. You also waived a fee for volunteers of €600 from this ANBI. The amount of the deductible donation is €600 + €150 (€750 -/- €600) = €750.
A regular donation to an association that is not an ANBI
Supplementary conditions apply to a regular donation to an association that is not an ANBI. You may deduct this donation if the association meets the following conditions:
The association consists of at least 25 members.
The association has full legal capacity.
The association does not have to pay corporation tax.
The association may be established in an EU country, Curacao, Aruba, Sint Maarten, Bonaire, Sint Eustatius or Saba or in another country designated by us.
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