Tax benefits for donations

Donations can, under certain conditions, be deducted from your income tax. The government encourages donating to (recognized) charities. Our foundation is also a recognized charity with a special status, the so-called cultural ANBI status. This status gives the donor to our foundation an extra tax advantage. Private individuals may deduct 1.25 times the amount of the donation in their income tax return. Companies subject to corporate tax may deduct 1.5 times the amount of the donation in their corporate tax return.

There are 2 ways to donate:

  1. One-time donation: One-time donations from individuals to a cultural ANBI are qualified as a personal deduction for income tax purposes. Deduction is possible as far as the donation exceeds both € 60 and 1% of your (collective) income, with a maximum of 10% of the (collective) income.
  2. Periodical donation: In addition to or instead of a one-time donation, individuals can also donate periodically. This allows you to deduct the full amount (x 1.25) of the donation from your income tax (there is no minimum or maximum amount of the donation!). However, the donation must meet a number of conditions:
  • there must be a fixed and even annual distribution;
  • the annual payment must be promised for a period of at least five years, ending at the latest upon your earlier death;
  • the obligation to make annual payments must be set out in a written agreement. Nowadays, this written agreement can be made by means of a private agreement and does not have to go through a notary.

The Friends of Cappella Pratensis Foundation has the ANBI-label. Your donation is tax deductible.

Should you wish to make the aforementioned periodical donation, please contact:

Annemarie van Lith

Bert Brunninkhuis


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