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The King Baudouin Foundation

The King Baudouin Foundation’s mission is to contribute to a better society.

The Foundation is an actor for change and innovation, serving the public interest and increasing social cohesion in Belgium, in Europe and elsewhere in the world. We seek to maximize our impact by strengthening the capacity of organizations and individuals. We also stimulate effective philanthropy by individuals and corporations.

The Foundation’s key values are integrity, transparency, pluralism, independence, respect for diversity, and promoting solidarity.

The Foundation develops activities around these programmes to serve the public interest: social justice and poverty; health, democracy; climate, environment and biodiversity; education and the development of talents; heritage and culture; Europe and international.

The King Baudouin Foundation is a public benefit foundation. The Foundation was set up in 1976 on the occasion of the 25th anniversary of King Baudouin's reign.

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Donation and fiscal receipt
A donation is the transfer of an item of property from one party to another, i.e., without any benefit for the donor. The best known way of doing this is a donation in cash, which often takes the form of a bank transfer.
Membership fees, subscriptions to journals and payments for which the donor receives a benefit in return consequently cannot be considered as a donation.

Belgian donors
Donations of 40 euros or more made via the King Baudouin Foundation give rise to a tax reduction of 45% of the amount actually paid and stated on the certificate issued by the Foundation.
The fiscal receipt for all your donations to the Foundation will be sent to you at the end of February of the following year, by post or e-mail (provided the Foundation has your e-mail address).

European donors
Donors who are resident or established in France, the Netherlands, the Grand Duchy of Luxembourg and Denmark who wish to support a philanthropic tool managed by the King Baudouin Foundation can make their donations directly to the Foundation while benefiting from certain tax advantages of their country of residence.

Donors based in Europe wishing to support Funds 'Friends of', project accounts, cultural patronage accounts for the performing arts/museums and solidarity accounts for schools are invited to use the Transnational Giving Europe network

For Funds hosted by the King Baudouin Foundation only (Friends' Funds, project accounts, a cultural patronage account for the performing arts/museums and solidarity accounts for schools are therefore excluded):

Tax framework in Luxembourg

Thanks to its recognition as a public utility organisation in the Grand Duchy of Luxembourg, the King Baudouin Foundation is able to issue official tax certificates to Luxembourg donor taxpayers if the total amount of donations made to the Foundation's account reaches a minimum of €40. The tax certificate for all donations made to the King Baudouin Foundation is sent at the end of February of the following year, by post or by e-mail (provided the Foundation has your e-mail address). This certificate is accompanied by form 720F, which certifies the fiscal accreditation. For more details on Luxembourg tax legislation, please visit the Official Luxembourg Tax Guide.

Tax framework in the Netherlands

Thanks to its recognition as an institution of public benefit (ANBI) in the Netherlands, the King Baudouin Foundation is able to issue official tax certificates to Dutch donor taxpayers if the total amount of donations made to the Foundation's account reaches a minimum of €40. The tax certificate for all donations made to the King Baudouin Foundation is sent at the end of February of the following year, by post or e-mail (provided the Foundation has your e-mail address).
For more details on the applicable tax rules, please visit the official website of the Dutch tax authorities.

Tax framework in France

By virtue of an authorisation issued by the French Ministry of the Economy, the King Baudouin Foundation is able to issue official tax certificates to French donor taxpayers, under the same conditions as a Foundation recognised as being in the public interest in France.
For each donation made, the King Baudouin Foundation sends the donor a dedicated tax receipt by post or e-mail (provided the Foundation has the donor's e-mail address). As with all foundations of recognised public utility, donations made to the King Baudouin Foundation on behalf of third-party organisations previously identified by the donor are not eligible for a reduction in Impôt sur la Fortune Immobilière (IFI) and must comply with all applicable legal and tax provisions, including territoriality rules. For more details on French tax legislation, please consult the official website of the Ministry of the Economy.

Tax framework in Denmark

Thanks to its recognition by the Danish Tax Agency, the King Baudouin Foundation is able to issue official tax certificates to Danish donor taxpayers. For each donation made, the King Baudouin Foundation sends a dedicated tax certificate by post or e-mail (provided the Foundation has your e-mail address). This tax certificate asks the Danish donor to provide their civil registration number to the King Baudouin Foundation, which is responsible for declaring the donations to the Danish tax authorities. Danish donors cannot declare donations themselves in their tax returns. For more details on Danish tax legislation, please visit the Danish Tax Office website.

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