Donations and ANBI Status

The Vereniging Nationaal Onderduikmuseum, which governs the National Hide-out Museum, is registered as a Cultural ANBI (Algemeen Nut Beogende Instelling – a Public Benefit Organisation). As a result, your one-off or periodic donation may be deductible from your income tax. If you meet certain conditions, you are entitled to increase the amount of your donation by 25% in your income tax return. The fiscal conditions for donations can be found in the Dutch Gift Act (Geefwet).

ANBI Status
Only cultural, scientific, or charitable institutions with social objectives are eligible for ANBI status. These must be non-profit organisations and must be officially recognised by the Dutch Tax and Customs Administration (Belastingdienst). The National Hide-out Museum holds this cultural ANBI status.

The Tax Administration classifies a one-off donation as an ‘ordinary gift’, which is only partially deductible. For ordinary gifts—including annual donations not established in a formal agreement—a threshold and a maximum apply. The threshold is 1% of your aggregate income, and the maximum is 10%. Aggregate income is determined by your taxable income (for more information, see Belastingdienst.nl).

Periodic donations are fully deductible!

A donation is considered a periodic gift if it meets the following conditions:

The same amount is donated annually (in one or several instalments) to the same institution or foundation.
The amount is donated for at least five consecutive years.
The end date of the annual gift is fixed (e.g., after 5 years). Should the donor pass away before the term expires, the annual gift ceases upon death.

Wills and Legacies
If one or more charities are named as beneficiaries in a will, these gifts are exempt from inheritance tax. The charity does not have to pay tax on the inheritance. You can leave a legacy to a charity by naming it as an heir in your will. Alternatively, you can opt for a legacy (a fixed amount). We would be happy to provide more information on this! For further details, please contact: info@onderduikmuseum.nl