{"id":15701,"date":"2022-12-26T13:33:34","date_gmt":"2022-12-26T12:33:34","guid":{"rendered":"https:\/\/www.oorlogsmuseummedemblik.nl\/donations-bequests\/donations\/"},"modified":"2026-06-18T07:46:33","modified_gmt":"2026-06-18T05:46:33","slug":"donations","status":"publish","type":"page","link":"https:\/\/www.oorlogsmuseummedemblik.nl\/en\/donations-bequests\/donations\/","title":{"rendered":"Donations"},"content":{"rendered":"\t\t
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Donations<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For a donation, you have two options to choose from: a one-time donation or a periodic
donation. We have outlined the rules for (A) one-time<\/b> or (B) periodic donations<\/b> below, including several practical examples,
to help you understand the requirements. <\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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(A) One-time donation<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For a one-time donation, a threshold of 1% of your threshold income applies, with a maximum of 10%.
It is also useful to know that Medemblik War Museum is a ‘Cultural ANBI’ (Public Benefit Organization) under the ‘Geefwet’ (Gift Act).<\/p>

Gift Act<\/b>
Since 2012, there has been an extension for the deduction of donations made to a ‘Cultural ANBI’,
such as the Medemblik War Museum. The Gift Act means that you may increase your gift to the War Museum by 25% when
calculating your tax deduction for your tax return. This 25% increase for your
tax return can be seen as a reward from the Tax Authorities for supporting a cultural ANBI institution
like the War Museum. You may apply this increase to a gift amount of up to
\u20ac5,000; for any additional funds donated, the Gift Act no longer applies. <\/p>

Example:<\/b>
You have a threshold income of \u20ac40,000. You decide to make a one-time donation of \u20ac2,000 to the War Museum. Due to
the Gift Act, you may increase the donation by 25% for your tax return, making the calculation amount
\u20ac2,500. For a one-time donation, it is important to remember that 1% of your threshold income
must be deducted from the calculation amount, which in this case is \u20ac400. \u20ac2,500 minus \u20ac400 means that you may
deduct \u20ac2,100 from your taxable income on your tax return. Based on the highest tax bracket applicable to you,
you will receive \u20ac777 back (37% of \u20ac2,100). This means that your one-time donation of \u20ac2,000
actually cost you \u20ac1,223 (\u20ac2,000 – \u20ac777). <\/p>

As you can see, it is quite a calculation. If you would like more information or an introductory meeting,
you can always contact Sietske Rustenburg<\/b> or approach your own accountant or notary
for further advice. <\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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(B) Periodic donation<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The advantage of a periodic gift is that there is no income threshold; with an annuity donation of at least
five years, it is fully deductible from your income tax. The Tax Authorities do require
an agreement to be made between the donor and the War Museum, clearly stating the five-year term
and the amount to be donated annually. <\/p>

Example:<\/b>
We use the same example as with the one-time donation, but we spread the \u20ac2,000 over five years to
meet the aforementioned condition. You have a threshold income of \u20ac40,000. You decide to donate \u20ac400 per year
for 5 consecutive years, resulting in a total donation of \u20ac2,000 to the War Museum. Due to the Gift Act,
you may increase the donation by 25% for your tax return, making the calculation amount \u20ac2,500.
Based on the highest tax bracket applicable to you, you will receive \u20ac925 back (37% of \u20ac2,500). This
means that your donation of \u20ac2,000 actually cost you \u20ac1,075 (\u20ac2,000 – \u20ac925). <\/p>

As you can see in the examples comparing one-time and periodic donations, periodic donations
are significantly more advantageous because the Tax Authorities contribute a larger share.<\/p>

Via this link, you can view the form provided by the Tax Authorities that donors and foundations such as
the War Museum can complete together to correctly record a periodic donation according to the regulations.
Click here<\/a> to open the link.<\/p>

If you require assistance with the form, more information, or an introductory meeting, you can always contact
Sietske Rustenburg<\/b> or approach your own accountant or notary for further advice.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Contact<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Personal advice:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Are you interested in making a donation? Would you like to know more about the possibilities? Please contact Sietske Rustenburg.
Email:<\/strong> sietske@oorlogsmuseummedemblik.nl
Phone number:<\/strong> 0613154777

Sietske is one of the two founders of Medemblik War Museum and is a volunteer relationship manager who is happy to discuss your wishes and ideas with you.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\"Sietske\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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For a donation, you have two options to choose from: a one-time donation or a periodicdonation. We have outlined the rules for (A) one-time or (B) periodic donations below, including several practical examples,to help you understand the requirements. 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