Donations and Tax Receipts

A donation is a transfer of an asset to another party without any benefit to the donor. The most common form is a cash donation, often made via bank transfer. Subscriptions, membership fees, and payments that provide a benefit to the donor cannot be considered donations.

The King Baudouin Foundation

The mission of the King Baudouin Foundation is to contribute to a better society. The Foundation is an agent of change and innovation serving the public interest and social cohesion in Belgium, Europe, and worldwide. It aims to maximize its impact by strengthening the capacities of organizations and individuals. It encourages effective philanthropy from individuals and companies.

Its core values are integrity and transparency, pluralism and independence, respect for diversity, and the promotion of solidarity. The Foundation carries out its activities through various programs serving the public interest: poverty and social justice; health; democracy; climate, environment, and biodiversity; education and talent development; heritage and culture; Europe and international affairs. The King Baudouin Foundation is a public benefit foundation.

It was established in 1976 on the occasion of King Baudouin's 25th anniversary of reign.

Belgian Donor

Donations of at least €40 made to the King Baudouin Foundation qualify for a 45% tax reduction on the amount actually paid, which is included on the tax receipt issued by the Foundation. The tax receipt for all donations made to the King Baudouin Foundation is sent at the end of February of the following year, by postal mail or electronically (provided the Foundation has your email address).

European Donor

Donors residing in France, the Netherlands, Luxembourg, and Denmark who wish to support a Fund managed by the King Baudouin Foundation can make their donations directly to the Foundation while benefiting from certain tax advantages in their country of residence. Donors residing in Europe wishing to support 'Friends of' Funds, project accounts, cultural sponsorship accounts for performing arts/museums, and solidarity accounts for schools are invited to use the Transnational Giving Europe network.

Luxembourg Tax Framework

Thanks to its recognition as a public benefit organization in Luxembourg, the King Baudouin Foundation can issue official tax receipts to Luxembourg donors if the total donations made to the Foundation's account reach a minimum of €40. The tax receipt for all donations made to the King Baudouin Foundation is sent at the end of February of the following year, by postal mail or electronically (provided the Foundation has your email address). This receipt is accompanied by form 720F, which proves the tax approval. For more details on Luxembourg tax legislation, please consult the official Luxembourg Tax Guide.

Dutch Tax Framework

Thanks to its recognition as a public benefit institution (ANBI) in the Netherlands, the King Baudouin Foundation can issue official tax receipts to Dutch donors if the total donations made to the Foundation's account reach a minimum of €40. The tax receipt for all donations made to the King Baudouin Foundation is sent at the end of February of the following year, by postal mail or electronically (provided the Foundation has your email address). For more details on applicable tax rules, please consult the official website of the Dutch Tax Office.

French Tax Framework

Thanks to its recognition as a public benefit organization in France, the King Baudouin Foundation can issue official tax receipts to French donors. The King Baudouin Foundation sends a dedicated tax receipt for each donation made, by postal mail or electronically (provided the Foundation has your email address). As with all public benefit foundations, donations made to the King Baudouin Foundation for the benefit of third-party organizations identified by the donor are not eligible for the Wealth Tax (IFI) reduction. For more details on French tax legislation, please consult the official website of the Ministry of Economy.

Danish Tax Framework

Thanks to its recognition by the Danish Tax Agency, the King Baudouin Foundation can issue official tax receipts to Danish donors. The King Baudouin Foundation sends a dedicated tax certificate for each donation made, by postal mail or electronically (provided the Foundation has your email address). This tax certificate invites the Danish donor to provide their civil registration number to the King Baudouin Foundation, which declares the donations to the Danish tax authorities. Danish donors cannot declare the donations themselves on their tax returns. For more details on Danish tax legislation, please consult the website of the Danish Tax Office.

Transnational Giving Europe

Transnational Giving Europe (TGE) is a partnership of leading European foundations and associations that facilitates tax-efficient cross-border giving within Europe. The Network enables donors, both corporations and individuals, resident in one of the participating countries to provide financial support to non-profit organisations in other member countries. Donors benefit directly from the tax advantages provided for in the legislation of their country of residence.For further information, please consultwww.transnationalgiving.eu.