{"id":1637,"date":"2025-09-03T14:05:33","date_gmt":"2025-09-03T12:05:33","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/contributie-kan-aftrekbare-gift-zijn\/"},"modified":"2026-03-03T10:34:59","modified_gmt":"2026-03-03T09:34:59","slug":"contribution-can-be-deductible-donation","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/contributie-kan-aftrekbare-gift-zijn\/","title":{"rendered":"Contribution can be deductible donation"},"content":{"rendered":"<p>A <a href=\"https:\/\/kennisgroepen.belastingdienst.nl\/publicaties\/kg-202202513-contributie-als-gift\/\" target=\"_blank\" rel=\"noreferrer noopener\">Inland Revenue knowledge group<\/a> explains that contributions paid to an ANBI can be a deductible donation.<\/p>\n\n\n\n<p>Can I then deduct the contribution I pay to my (sports) association in my income tax return?<\/p>\n\n\n\n<p>Nay! And for the following two reasons:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>your (sports) association does not qualify as an ANBI and;<\/li>\n\n\n\n<li>you are entitled to services to be provided by the association directly against your membership fee.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">General or individual interest<\/h2>\n\n\n\n<p>ANBI stands for Institution for General Benefit. Inherent in the association's legal form is that it does not promote the general interest, but the individual interest of its members. The activities of a sports association consist of giving its members the opportunity to play sports. That this also serves the general interest of the members' physical and psychological health does not alter the fact that the association primarily promotes their individual interests.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Social importance<\/h2>\n\n\n\n<p>A (sports) association is generally an SBBI, though. That abbreviation stands for Socially Interested Institution. But donations to an SBBI are not deductible for income tax purposes.<\/p>\n\n\n\n<p>However, a periodic donation to an association is deductible for income tax purposes if the following conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the association is not subject to corporate income tax (or exempt from it);<\/li>\n\n\n\n<li>has full legal capacity;<\/li>\n\n\n\n<li>at least 25 members and;<\/li>\n\n\n\n<li>is established in a member state of the EU, Aruba, Curacao, Sint Maarten, the BES islands or another designated power;<\/li>\n\n\n\n<li>the donation is <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/themaoverstijgend\/programmas_en_formulieren\/overeenkomst_periodieke_giften\" target=\"_blank\" rel=\"noreferrer noopener\">in writing<\/a> recorded and;<\/li>\n\n\n\n<li> consists of at least 5-year periodic payments ending no later than the death of the generous donor.<\/li>\n<\/ul>\n\n\n\n<p>The contribution you pay to your (sports) association is periodic. But it is not a gift because in return for paying your membership fee, you have the right to participate in the sports and other activities the association undertakes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When will it?<\/h2>\n\n\n\n<p>Contributions are deductible as gifts for income tax purposes if the contribution is in the nature of a gift from the taxpayer's point of view. Examples cited in the past include contributions to the Dutch Red Cross and the Free University. A secondary consideration does not prevent deduction as a gift. A secondary consideration is a symbolic consideration, such as the provision of a periodically published magazine or the right to visit certain nature reserves at a reduced rate. If the quid pro quo is more than incidental, the contribution must be split and is not deductible to the extent that it stands against the value of the quid pro quo.<\/p>","protected":false},"excerpt":{"rendered":"<p>Een kennisgroep van de Belastingdienst legt uit dat aan een ANBI betaalde contributie een aftrekbare gift kan zijn. Kan ik dan de contributie die ik betaal aan mijn (sport)vereniging aftrekken in mijn aangifte inkomstenbelasting? Neen! En wel om de volgende twee redenen: Algemeen of individueel belang ANBI staat voor Algemeen Nut Beogende Instelling. Inherent aan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1637","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1637"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1637\/revisions"}],"predecessor-version":[{"id":3649,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1637\/revisions\/3649"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}