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. In Belgium corporate patronage is handled as a gift, with its own tax rules that depend on the beneficiary.
The difference with sponsoring
Sponsoring is a commercial contract: a service for a price. Patronage is a donation: support for, at most, recognition. The line is judged by the proportion between what is given and what is received.
In Kern4Good
The program works as social sponsoring, not patronage: the company receives defined, invoiced counterparts. An association that wants to receive deductible donations must be approved by the Belgian tax administration, which KERN-IT SRL is not.
Can a company deduct a donation to an association?
In Belgium the tax deduction of donations is reserved to institutions approved by the federal tax administration, above a minimum yearly amount. 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.