BE A GUARDIAN WITH THE SUPPORT OF THE TAX OFFICE

The Circle of Guardians Foundation has a Public Benefit Organization status, i.e. the Circle of Guardians Foundation does not pay gift tax or inheritance tax. Your gift is totally for the benefit of Kamp Amersfoort.

 

There are several ways to financially support Kamp Amersfoort. A number of options are listed below.

PERIODIC DONATIONS

A set periodic donation can be fiscally very favorable if you contribute a fixed amount for at least five consecutive years.

These amounts are then completely deductible from your income tax. That can be between 18.6% (36.5% if you have not yet reached retirement age) and 52% of the gift. The figure depends on what your highest income tax bracket is.

Example:

If you donate € 100 every year and your highest income tax bracket is 42% then each year you receive € 42 back from the tax office. You donate € 100 annually, but you only pay € 58 yourself.

Such a gift must be recorded in a ‘periodic donation agreement’. The agreement should be sent to Kamp Amersfoort in duplicate, if you wish to contribute regularly for the benefit of Kamp Amersfoort.

You can also fill in the corresponding authorization from the tax office. This ensures the amount will be automatically debited.

Send the completed documents to:

Stichting Nationaal Monument Kamp Amersfoort

Loes van Overeemlaan 19

3832 RZ Leusden

Citing: Gifts / Schenkingen

As a regular contributor you will of course be included in the Circle of Guardians of Kamp Amersfoort.

BEQUEST

In the Netherlands, if you wish to bequeath something in deviation from the law, you must record this in a will. In the Netherlands, a will must drawn up and executed by a notary.

In your will you can specify that you wish to leave something to Kamp Amersfoort.

That can be a testamentary disposition or a specific legacy. With a testamentary disposition you leave a part of your assets to an heir. An heir is, for that part, your successor to all your rights and obligations. You can also make a specific legacy, such as a sum of money, a part of your estate or goods. A legatee receives the specific legacy over time, as stipulated in your will.

In your will you can designate an executor who will wind up your estate. In addition, the executor may be granted various powers by the person who drew up the will, the testator. If you have not designated an executor then the heirs must wind up your estate jointly.

Drafting a will can be a complicated matter which a notary will be pleased to help you with. We, too, can discuss this often sensitive subject with you, to explore together what the options are to name Kamp Amersfoort in your will.

ONE-OFF GIFT

One-off gifts can also be claimed as an income tax deduction. The extra 25% deduction is valid if you make your one-off contribution to a cultural institution, such as Kamp Amersfoort. However, one-off gifts can only be deducted to a limited degree. Only that part of the donation made in one year that is higher than 1% (with a minimum of € 60) and does not exceed more than 10% of your total income is deductible. This maximum of 10% was increased to a maximum of € 1250 as of 1 January 2012.

DONATNG THROUGH YOUR BUSINESS?

With the new Donation Act it is now more attractive for a business to make donations. With the new law the total amount of deductible contributions is now 50% of the fiscal profits, instead of the previously applicable 10%. This deduction is subject to a maximum of € 100,000 per year. For corporation tax there is an additional deduction of 150%, with a maximum amount of contributions totaling € 5,000 in one year.

DONATING AND INCOME TAX

For individuals, contributions are only deductible if you donate more than 1% of your annual income (income in box 1, 2, and 3 of the Dutch tax return, without personal allowance) in one year. Partners must add their incomes together. There is also a maximum for deduction of ordinary donations: 10% of your income. Consequently, periodic donations can be advantageous.

Donations can be deposited on:

IBAN account number: NL03 RABO 0175 8989 28 in the name of Stichting Kring van Beschermers

BIC-code: RABONL2U in the name of Stichting Kring van Beschermers

QUESTIONS?

Thanks to its Public Benefit Organization (ANBI) status, the Foundation receives all amounts from donations and legacies tax free. Consequently the full amount that you make available benefits the Circle of Guardians.

 

If you are considering making a testamentary disposition in favor of this foundation, it would be best to do this in consultation with your lawyer. If you wish to make a donation then please contact the Circle of Guardians. At that point, in joint consultation the in-house lawyer of the foundation (or your own lawyer, if you prefer) will be asked to draw up the necessary documents.

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