ANBI status

Board members of the Foundation do not receive any remuneration, in exceptional cases at most an expense allowance.

The Foundation is not for profit and tries to obtain its income largely through fundraising. The RSIN or tax number of the Foundation is: 862183005


The Foundation has been classified as a Public Benefit Institution (ANBI) and is therefore completely exempt from gift and inheritance tax. Consequently, the Foundation is exempted from gift or inheritance tax payments.

Those who are liable to pay income tax in the Netherlands are permitted to deduct their donation to the Foundation in the income tax return, provided that a number of conditions are met. In the Netherlands we have two types of donations, each with its own tax regime. Periodic donations are the most favorable from a tax point of view. All donations that do not meet the definition of ‘periodic donation’ fall under the regime for ‘other donations’

The donor may benefit from paying the donation in the form of a periodic gift. In contrast to one-off donations, there is no deduction threshold and ceiling for periodic donations: the gifts are therefore fully deductible. A periodic gift must meet a number of strict conditions. The gift must be recorded in a donation agreement. In order to be able to speak of a periodic gift, you must commit yourself in this agreement to give an equal amount every year for at least five years. The gift ends upon death before the end of this five-year period

Please note that you should not pay the first installment prior to having received a signed agreement from us. Any payment before we have returned a signed agreement to you will not be considered as part of the periodic gift.

All donations that do not meet the definition of a periodic donation fall under the regime for ‘other donations’. These can be one-off gifts, but also, for example, gifts that you transfer periodically, but which, for example, have not been recorded in a periodic Donation Agreement that meets all the requirements. You may deduct such a gift to the Foundation in your income tax return, it being understood that a deduction threshold and ceiling apply. The deduction threshold means that the total of the gifts that you and your tax partner make in a year must be higher than €60 and higher than 1% of your and your partner’s joint aggregate income. The deduction ceiling means that the gifts can be deducted up to a maximum of 10% of that joint aggregate income.