Donations – tax advantage
ASAP is a General Foundation (ANBI). Donating to a charity which is officially classified as an ANBI can be fiscally attractive. A donation can be done in different ways ranging from a simple one-time donation to a donation by an official deed or via a will at the notary office.
Single donations are common and can be done at any time, there are no commitments or agreements attached. For one-time donations, please visit our donation page . These donations are partially tax deductible. Read the terms and conditions on the website of the belastingdienst.
Please note; Up to 2014, deduction of a regular gift had to be registered at the notary office.
By regular donations as off 2014 this is no longer necessary. Whether you want to register a gift at a notary office or by a written agreement with us is a personal choice.
New: periodic donation with an agreement
Periodic donations are now even more easier! As off January 1, 2014 there is no notary office needed to give a regular gift. The charity must have the ANBI status.
The big advantage of a regular donation to charity with the ANBI status is, as opposed to a regular donation to charity, entirely deductible for income tax purposes for the donor. From January 1, 2014 you may register this at a notary office or you can arrange this with the charity through a model agreement. The agreement can be downloaded from the website of the Belastingdienst.
Regular donation by official deed of gift
There is also an option to settle for a periodic donation through the notary office. The choice of an official deed may be obvious if the parties wish that an independent third party (such as a notary office) is watching over the information. Moreover, the model agreement provides as stated on the website of the Belastingdienst, no room for the following situations:
- The donation will be canceled only upon the death of more than one person (for example, if the gift is made annually for at least five years as long as one of the spouses is still alive);
- The grant will lapse if the charity goes bankrupt or loses his ANBI status, or if the donor-party himself is unemployed or disabled.
In a deed or other agreement (called a deed) such provisions are recognized and can be included if the ANBI or the donor-party prefers this. If you want more information about this topic, please send an email to email@example.com
For more informaton about this topic have a look on our special ANBI page.