As an incentive to increase public support, the tax regulation extended the rules for donating and investing in ANBI foundations January 1, 2012. All foundations were reviewed by the tax authorities and a limited number was rewarded the new ANBI Culture status.
The Foundation Lichtjesroute was granted this ANBI Culture status with retrospective effect from 1.january 2012
For donations done after January 1, 2012:
A gift to an ANBI, which is regarded as a cultural institution, is a temporary additional tax advantage regarding the income tax.
A taxpayer in the income tax may deduct 1.25 times the amount of the gift.
Periodic donations are fully deductible without threshold and ceiling. These gifts should be registered at the notary though for a period of at least five years.
The result is that anyone who gives €100 to a cultural institution may deduct 125 euro.