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A Donation Agreement is a legal contract that formalizes charitable gifts between donors and recipients under Dutch civil law. It spells out the terms of a donation, including the gift's value, any conditions attached to it, and when the transfer will happen. For tax purposes in the Netherlands, these agreements often specify if the donation is a one-time gift or part of a periodic giving arrangement.

The agreement protects both parties by clearly documenting the donor's intentions and any obligations the recipient must meet. Dutch organizations commonly use these contracts to establish long-term giving relationships, secure tax benefits, and ensure compliance with local donation regulations. They're especially important for cultural institutions, charities, and other ANBI-status organizations.

Use a Donation Agreement when making significant charitable contributions in the Netherlands, especially for periodic gifts spanning multiple years. This formal contract becomes essential for donations above €5,000 or when you need to specify conditions for how the recipient organization can use the funds. It's particularly valuable when seeking tax benefits through the Dutch periodic gift program (periodieke gift).

The agreement proves invaluable for cultural institutions seeking ANBI status, universities establishing endowed chairs, and foundations making substantial grants. It's also crucial when donors want to attach specific terms to their gifts, like naming rights for buildings or requirements for how the funds must be used in charitable programs.

• Standard One-Time Gift: Basic Donation Agreement for single transfers, specifying amount, timing, and basic terms
• Periodic Gift Agreement (Periodieke Schenking): Structured for tax-efficient recurring donations over 5+ years
• Conditional Donation Contract: Includes specific requirements or restrictions on how funds must be used
• Named Gift Agreement: Used for donations involving naming rights or memorial recognitions
• In-Kind Donation Contract: Tailored for non-monetary gifts like art, property, or services

• Individual Donors: Private citizens making charitable gifts, often seeking tax benefits through periodic giving arrangements
• ANBI Organizations: Dutch tax-exempt charities that receive and manage donations while ensuring compliance with tax regulations
• Corporate Donors: Companies making charitable contributions as part of their CSR initiatives or community engagement
• Legal Advisors: Lawyers who draft and review agreements to ensure compliance with Dutch donation laws
• Tax Consultants: Specialists who advise on structuring donations for optimal tax benefits under Dutch law

• Donor Details: Gather full legal name, address, and tax identification numbers of the donor
• Gift Specifics: Document exact value, form of donation (cash, property, securities), and transfer timeline
• Tax Structure: Determine if it's a one-time or periodic gift (periodieke gift) for optimal tax benefits
• Usage Terms: Define any conditions or restrictions on how the recipient can use the donation
• ANBI Status: Verify recipient's tax-exempt status and registration numbers
• Payment Details: Specify transfer method, account information, and timing of installments

• Identification Section: Full legal names, addresses, and tax numbers of both donor and recipient
• Gift Description: Detailed specification of the donation's nature, value, and transfer timeline
• Terms and Conditions: Any restrictions, requirements, or conditions attached to the gift
• Tax Provisions: Specific language for periodic gifts (periodieke gift) or ANBI requirements
• Duration Clause: Timeframe of the agreement, especially for periodic donations
• Revocation Terms: Conditions under which the donation can be withdrawn or modified
• Governing Law: Statement that Dutch law applies to the agreement

A Donation Agreement differs significantly from an Asset Purchase Agreement, though both involve transferring ownership. While they may seem similar on the surface, their legal implications and tax treatments under Dutch law are quite different.

• Purpose and Intent: Donation Agreements are specifically for charitable giving without expectation of return, while Asset Purchase Agreements involve commercial transactions with consideration
• Tax Treatment: Donations often qualify for tax benefits under Dutch ANBI regulations, whereas asset purchases are treated as regular business transactions
• Legal Requirements: Donation Agreements need specific language for tax compliance and charitable status, while Asset Purchase Agreements focus on warranties, representations, and purchase terms
• Valuation Approach: Donations use fair market value for tax purposes, while asset purchases typically involve negotiated prices and market-based valuations