Gifts
The Dutch Tax Service can declare an institution to be an "institution for general benefit" (algemeen nut beogende instelling, ANBI). Often this is a foundation (stichting). It can also be a voluntary association (vereniging), but not e.g. a sport club, or association of personnel. Also it cannot be a commercial institution.
If the sum of someone's gifts to ANBIs exceeds 1% of the threshold income, the excess, with a maximum of 10% of that income, is deductible income.
Read more about this topic: Income Tax In The Netherlands