Our ITP Patients’ Association, ANBI status, and donations

Do you ever give money to a charity or organisation? If so, you are making a donation. You may be able to claim it as a charitable deduction when you file your income tax return. Whether you can deduct a donation depends on the organisation you donate to and on the manner in which you do so.

You may deduct your donation under certain conditions if you donate to an ANBI (a Public Benefit Organisation). Our ITP Patients’ Association Netherlands has been recognised and registered by the Tax and Customs Administration as an ANBI.

You can make a donation in two ways: 

• As a periodic (or regular) donation; in this case you have laid down in an official agreement that you will donate the same amount to the organisation every year (for at least five years). 
• As a one-off (or ordinary) donation; you make a donation once, or have not documented in an agreement that you will be making multiple donations to the organisation.

Periodic donation:

• The donation consists of fixed and consistent periodic amounts. This means that you donate the same amount to the same association or organisation for five years (or longer). It is up to you whether you split the annual amount into several transactions or whether you donate it all at once, but you are required to transfer the amount to the ANBI at least once a year.
• The donations will stop at the latest when you or someone else dies, for example a family member or your partner. When you conclude the agreement for the donation, you have to indicate whether the payments will stop upon your own death or upon the death of the other person.

 A periodic donation can be recorded in two ways: 

• At the notary’s office
• In a written agreement between you and the ANBI in question.

Ordinary donation

• You make the donation to an ANBI.
• You donate voluntarily and not because you are obliged to.
• The organisation does not offer anything in return for the donation.
• You can prove with written documents, such as bank statements or receipts, that you have made the donation.

 For ordinary donations, a threshold amount and a maximum apply. The threshold amount for ordinary donations is 1% of your threshold income with a minimum of €60. Any amount you have donated in excess of this threshold can be deducted. The threshold income is the total of your income and tax-deductible items in box 1, 2 and 3, but without your personal deduction. You cannot deduct more in ordinary donations than the maximum: 10% of your threshold income.  

Do you have a tax partner the entire year, or do you choose to be regarded as tax partners throughout the year? In that case, you need to add up the ordinary donations of both you and your tax partner. To calculate the threshold, add up your and your tax partner’s threshold incomes. 

Would you like to support our ITP Patients’ Association and make a donation? We are happy with any amount!  

If you wish to make use of the above-mentioned tax deduction by means of periodic donation, please contact us. We have the form of the Tax and Customs Administration with which we can record your donation to our association.