Donation
What it is
The donation is the simplest gesture: you give, you receive nothing back except a thank-you. It can come from an individual or a company, in money, goods or time (then called volunteering or skills patronage). For the association it is a free resource, with no obligation of result towards the donor, which sets it apart from a grant or a sponsoring.
A donation is not a membership fee: the fee gives membership and rights (voting at the general meeting, access to services). The donation gives nothing but the gesture. Both are managed separately in the accounts and in the CRM, because they are not thanked the same way and not declared the same way.
What to know in Belgium
A tax reduction exists for cash donations, under three cumulative conditions: the beneficiary institution is approved by the federal tax administration (SPF Finances) or recognised by law (universities, public social welfare centres, for instance), the donation reaches 40 EUR per year and per institution, and the institution issues a certificate. Since 1 January 2025 the reduction for individuals is 30% of the amount, against 45% before, with a cap of 10% of total net income.
Most small associations are not approved. They can receive donations, but without a tax advantage for the donor. Approval is requested from the SPF Finances, on file, and only granted to certain sectors. Source: SPF Finances, tax reduction for donations, page consulted on 19 September 2026.
Donations on an association's website
- A "Donate" button only makes sense with a simple payment method behind it: bank transfer with a structured reference, payment link, donation platform
- The page says clearly whether a tax receipt is possible or not: without approval, say so, trust is worth more than the certificate
- Every donation received deserves a quick thank-you and, once a year, a word on what it made possible
- Donors are personal data: the GDPR applies to their list as to the members' list
In Kern4Good
The programme does not collect donations. Companies buy visibility counterparts (that is social sponsoring), KERN-IT invoices with VAT and issues no tax certificate. Associations that want to collect online donations can plan it on their website: a donation button linked to the payment tool of their choice is one of the modules, from 250 EUR, described on the Pricing page.
Further reading
Does an in-kind donation count?
Yes for the association, which receives a useful good or service. Tax-wise the rules are narrower than for a cash donation and the certificate does not cover everything; check before promising anything to the donor.
What is the difference between a donation and a membership fee?
The fee gives membership and rights (vote, access). The donation gives nothing but the gesture. Both are managed separately in the accounts and in the CRM.
How does an association get approved to issue certificates?
By a request to the SPF Finances, on file, reserved to certain sectors (help to people, culture, research, environment, among others) and to institutions meeting management conditions. Count several months and a serious file.
Is a company donation different from an individual's?
The gesture is the same; the tax treatment differs. For a company, gifts to an approved institution are deductible within 5% of the taxable profit and a cap in euros. Without approval, it is an expense without tax advantage.