Taxes and registered charities (ANBI status)

Taxes and registered charities (ANBI status)

Tax-deductible donations to charities with ANBI status

A charity with an ANBI-status must be committed almost entirely to the public benefit. Registration with the tax authority is required. With an ANBI status the charity does not have to pay tax on donations received so can use the entire donation for their cause.

For the donor, a gift to an organisation with an ANBI-status is tax-deductible. This saves money, so you can give more. This is also the case for legacies: no inheritance tax has to be paid (instead of the usual 30-40%).

ANBI

There are therefore great advantages in donating to organizations with an ANBI-status. We have listed the ANBI-numbers for all the charities on this website.

Note that the ANBI status only indicates that the organization complies with certain rules. It is not an indicator for value or effectiveness of the charity. However, the organizations listed on this website (doneereffectief.nl) have been selected precisely on the basis of their effectiveness.

Regular of one-off donations to a ANBI

Regular or one-off donations to an organisation with ANBI status are tax-deductible when they amount in total more than 1% of your aggregate annual income, up to a maximum of 10%. Donations are deductible from €60.

Note: The tax authority does not necessarily regard a regular transfer as a periodic donation; see next section.

Periodic gifts to an ANBI

The tax authority defines periodic donations as:

  • Fixed and regular donations for a duration of at least 5 years
  • Donations that continue until death

Periodic donations are tax deductible when stipulated in a periodic gift agreement (in line with the conditions mentioned above). There is no threshold or ceiling based on aggregate annual income (as with ordinary donations). However given the administrative burden some organisations have a threshold for periodic donations, e.g. for GiveWell this is €1,000 per year.

These donations have to be recorded in advance with the organisation in a periodic gift agreement, for example with these templates in Dutch (NL) or English (EN).

Please note, form 2020 the deduction rate for higher incomes is being gradually reduced; see here (in Dutch).  

Ordinary or periodic donations, what is the difference?

The difference in tax benefits between ordinary and periodic donations can be significant; especially when larger amounts are involved.