No Dutch gift tax will be due on donations to CfRN, as CfRN has a Dutch PBO-status (in Dutch: ANBI-status). A donation or gift is deductible for your personal income tax.
If the gift qualifies as a periodic gift, the full amount of the donation is tax deductible. To qualify as a periodic gift, the donor must agree on a full amount upfront with the organization for a five-year period, and at least 5 yearly donations must be completed before the tax deduction is applicable.
Non-periodic gifts are also deductible for Dutch personal income tax purposes, but a minimum threshold of 1% and maximum of 10% of total taxable income of that person must be met. Therefore, for personal income tax purposes, a periodic gift is a more interesting option.
Only gifts whose total amount is above the 1% threshold are deductible for Dutch personal income tax.Gifts that do not meet the threshold of 1% of total taxable income of that person are not tax deductible.
If you would like to set up recurring donations, please complete the form Dutch Periodic Gift Agreement.
CfRN is able to arrange tax-deductible documentation in Germany for very large gifts (€100,000 and up). Please contact us if you are a resident of Germany and are considering making a donation at this level.
The Coalition for Rainforest Nations is a non-profit, tax-exempt charitable organization (tax ID number 26-3221530) under Section 501(c)(3) of the US Internal Revenue Code, and in the Netherlands (tax ID number: 8261.87.316). Donations are tax-deductible as allowed by law.
The Global Rainforest Store
Support our work, spread our message and look rather suave and dapper in our fund raising merchandise…