About the Foundation for Public Code

How we receive donations

This guide


  1. Tax deductibility
    1. Periodic donation
    2. Ordinary donation

We can accept donations to our bank account: NL78 RABO 0342 6453 31 in the name of “Foundation for Public Code Vereniging” in Amsterdam. Encourage people to include “donation” in the description.

Tax deductibility

As we are an ANBI (public benefit organization), donations can be deducted from Dutch income tax returns. However, the conditions are different for a repeated (periodic) gift and one-off (ordinary) gift.

Periodic donation

A donation is a periodic donation if it meets one of the following 3 conditions:

  • The same amount is gifted annually to the same institution or association. This can be payed in one go, or in instalments.
  • The amount is payed at least 5 years in a row.
  • There is a predetermined end to the donations. For example, after 5 years, or when the person passes away.

Ordinary donation

An ordinary donation is a donation made only once, or a donation made annually which is not documented in an agreement. This may be deducted if it meets all the following conditions:

  • The donation will go to an ANBI (public benefit organization)
  • The donation is voluntary
  • There is nothing given in exchange for the donation
  • The gift can be proven through, for example, the withdrawals from your account

Read more about tax deductibility for donations from the Dutch tax office (in Dutch).