Giving: practical matters

There are different ways of helping NIAS. You can support us during your lifetime, or include us in your will. For options please email us (Annette Mullink via partners@nias.knaw.nl) or ask your tax advisor:

• ANBI

NIAS is part of KNAW, which is designated a Public Benefit Institution (ANBI) by the tax authorities, and therefore does not pay gift or inheritance tax. Being an ANBI is financially advantageous for our donors from the Netherlands, because you can receive part of your gifts back via the Dutch tax authorities. If you live in another country, enquire about tax advantages at your national tax office. For information on the tax deductibility of your donation from the Netherlands, you can also consult the website of the Belastingdienst. Donations cannot be made in cash.

• PRIVATE GIVING

One-off donation: A one-off donation to NIAS is deductible from Dutch income tax if the total of your donations in that year is more than € 60 and you donate between 1% and 10% of your combined taxable income. You may add up your donations to different charities.

Periodic gift: Donations to NIAS are maximally deductible from income tax or corporate tax if for at least five consecutive years a fixed amount is donated: your donation is then deductible from your income without a threshold. The ceiling for tax deduction is € 250.000 per household per year. The size of the tax benefit depends on your tax bracket. The benefit can amount to up to 52% of the amount to be donated. A periodic gift must be recorded in a private agreement or a notarial deed.

• COMPANY GIVING

If you are (co) owner of a private limited company (BV) you can use this vehicle to support NIAS, by donating or sponsoring. A donation is tax deductible under specific conditions: gifts can be deducted from the taxable profit for corporation tax (applies to both one-off and periodic donations).The maximum tax relief is 50% of the taxable profit, but the total of deductible donations per year may not exceed € 100,000. Sponsorship contributions are in principle fully tax deductible. Tax relief is dependent on the (vennootschapsbelasting or Vpb) rate applicable to your company. In addition to the tax relief, as director and major shareholder, you may also benefit from box 2 income tax savings.

• WILL or LEGACY

If you want to remember NIAS in your will, or you are thinking about including a specific legacy or amount to NIAS: you can leave to NIAS in general, or to a specific purpose such as our Safe Haven fellowships. Being an ANBI, NIAS does not pay inheritance tax. We are happy to advise you on the options, or you can discuss your wishes with your notary.