As of 1 January 2008, donations may only be deducted if the Tax Administration has designated the beneficiary of the donation as an Institution for General Benefit (algemeen nut beogende instelling or ANBI). This not only applies to the deduction of donations for the income tax but also to the company tax and inheritance tax.
Use programma ANBI opzoeken (in Dutch) to verify whether the Tax Administration regards an institution as an ANBI.
The deduction of these donations is subject to a threshold and a maximum amount derived from your aggregate income (verzamelinkomen). If you have a tax partner throughout the whole year, you must also take this tax partner’s income into account. Your total income is the total amount of income of your boxes 1, 2 and 3.
