ANBI and Donation Act
The Vereniging Het Spinozahuis has a ‘Cultural ANBI’ status. This means that you can deduct any donation from your taxes, while the association does not have to pay any gift or inheritance tax for your donation.
Furthermore, the Donation Act has been in force since 2012, which stipulates that the donor may increase the donation by 25% when filing their tax return. The donor therefore enjoys a tax benefit of a higher amount than the original donation. The Donation Act applies to donations of up to €5,000 per year. Of course, you can donate more, but then the Donation Act no longer applies.
Contribution
The Dutch tax authorities consider your membership fee as a donation to an ANBI institution, provided that you demonstrably donate more than € 1,000 (including the fee itself) to charities in the year in question.
For more information you can contact Marc Dijkstra treasurer of the board: .