Skip to content
Support associations
Definition

Donation

A donation is a sum or a good given without counterpart to an organisation. In Belgium a donation to an association only opens a tax reduction if the association is approved by the tax administration and the yearly amount exceeds the legal minimum.

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).

What to know in Belgium

The tax reduction on donations is reserved to approved institutions, above a minimum yearly total, with a certificate issued by the institution. Most small associations are not approved: they can receive donations, but without a tax advantage for the donor.

In Kern4Good

The program does not collect donations. Companies buy visibility counterparts (socialsponsoring), KERN-IT invoices. Associations that want to collect online donations can plan it on their website, with the payment tool of their choice.

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; 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.

Related terms