Patronage
What it is
The patron supports a cause because they believe in it. They may be named, thanked, associated with an event, but they do not buy measured visibility: the counterpart stays symbolic, without proportion to the amount. In Belgium corporate patronage is handled as a gift, with tax rules that depend on the beneficiary and not on the donor's intention.
The word comes from Maecenas, protector of poets under Augustus. The tradition is that of the arts and heritage; it has extended to research, education and solidarity. Skills patronage is one form of it: the company lends its employees' time rather than money.
The difference with sponsoring
Sponsoring is a commercial contract: a service for a price, invoiced with VAT. Patronage is a donation: support for, at most, recognition. The line is judged by the proportion between what is given and what is received, and the tax administration judges it too. A logo, a dedicated page and a thank-you campaign against an amount is a visibility service, whatever name it is given.
This distinction is not an accountant's subtlety: it decides the invoice, the VAT, the tax certificate and what each party can say publicly. Mixing both in one agreement makes the counterpart ambiguous and weakens both treatments.
What to know in Belgium
- The tax reduction on donations only exists towards an institution approved by the federal tax administration (SPF Finances) or recognised by law, on a certificate
- For an individual it is 30% of the amount since 1 January 2025 (45% before), from 40 EUR per year and per institution
- For a company, gifts to an approved institution are deductible within 5% of the taxable profit and a cap in euros (article 200 of the Income Tax Code)
- Most small associations are not approved: they can receive support, but without a tax advantage for the patron
Source: SPF Finances, tax reduction for donations, page consulted on 19 September 2026. Rates and caps change: check the page before promising a certificate.
In Kern4Good
The programme works as social sponsoring, not patronage: the company receives defined, invoiced counterparts, and KERN-IT SRL, a company, issues no tax certificate. A company that wants to "give and expect nothing" does it better directly with an approved association. A company that wants to "be seen doing good" will find the packs on the Companies page.
Further reading
Can a company deduct a donation to an association?
In Belgium only gifts to an institution approved by the federal tax administration open a deduction, within 5% of the taxable profit and a cap in euros. Check the association's approval before counting on a certificate.
Can patronage and sponsoring be combined?
Yes, but in two separate contracts with two accounting treatments. Mixing both in one agreement makes the counterpart ambiguous, and sponsoring prevails tax-wise as soon as a proportionate visibility is delivered.
What is skills patronage?
A company makes hours of its employees available to an association, for free: an accountant half a day a month, a designer for a poster. It is an in-kind donation, precious for the association, without a tax certificate unless the association is approved.
Can a non-approved association accept patronage?
Yes. It receives the support and says thank you; simply, the patron has no tax advantage. Say so honestly before accepting: trust is worth more than the certificate.