Do you donate or plan to donate annually to the FMS? Then record your contribution for at least five years, so that it is fully deductible from your taxable income. Ordinary donations above EUR 60 are also deductible. Because the FMS has ANBI status, you will then get a good portion back from the tax authorities. So you can contribute structurally to the work of the FMS, with a benefit for yourself too!
Ordinary donations
The deduction of ordinary donations is subject to a threshold and a maximum. You may deduct the amount above the threshold. But no more than the maximum amount. This depends on your threshold income. If you file your income tax return online, you will see your threshold amount on the screen where you can make your donations (1% of your threshold income, minimum €60). What you donate more than the threshold amount you may deduct, up to a maximum of 10% of your threshold income.
Periodic gifts
There is no threshold for the deduction of periodic donations, but (since 1 January 2023) there is a maximum of €250,000 per year. A periodic donation entails That you donate a fixed amount annually for a minimum of five years. This is recorded in an agreement. It is no longer necessary (since 2014) to do this through a notary. This way, you can fully deduct your donation (up to the maximum of €250,000 per year).
Want to qualify for this scheme around tax-free gifting? Complete the document opposite and send it to info@foundationmaxvanderstoel.nl. We will then contact you! A notarial deed is no longer required for a periodic donation.
Still have questions about tax-free gifting? Don't hesitate to drop us a line at the above e-mail address! For more information, see also this explanation on the Tax Administration's site.
The FMS believes it is important to be open and transparent about our policies on finance and content. You will find this page various documents. Board members of the FMS receive no remuneration.
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