ANBI

ANBI status of the Huygens-Fokker Foundation

The Huygens-Fokker Foundation is an independent foundation, located at Piet Heinkade 5 in Amsterdam. The Huygens-Fokker Foundation has been designated as a charity with ANBI status (Public Benefit Organisation). As a donor, your contributions to the Huygens-Fokker Foundation are therefore tax-deductible. This means that you, as a donor/sponsor, can give in a fiscally advantageous way and, in principle, deduct your donation from income tax. As a result, your donation to the Huygens-Fokker Foundation is worth more than it actually costs you. In addition, the Huygens-Fokker Foundation does not have to pay gift tax (nor inheritance tax) on your contribution.
As a donor, you can support the Huygens-Fokker Foundation on a structural basis and benefit from the fiscal advantages of the ´Geefwet´ (Gift and Inheritance Tax Act). With this law, the Dutch government aims to encourage giving to culture. The law distinguishes between periodic and one-off donations. Thanks to the so-called ‘multiplier’, it is also possible to deduct an additional amount from income tax. Because a threshold of 1% applies to one-off donations, periodic donations are even more attractive. Periodic donations are fully deductible. No thresholds or maximum amounts apply. With the multiplier, you can deduct an extra amount of up to €1,250 for five years from your income tax return. One-off donations are only partially deductible. The total annual donations exceeding 1% (up to a maximum of 10%) of your aggregate income qualify for deduction. Thanks to the multiplier, you can claim an additional 25% deduction on the amount you actually donated, up to a maximum of €5,000 (extra deduction: €1,250).

One-off donations
A single donation is always deeply appreciated. And you, too, will enjoy the knowledge that every euro we receive goes directly towards the quality of our musical activities. For one-off donations, the rule is that they are deductible if the total annual donations to recognised charities exceed the threshold. The threshold is 1% of your income, with a minimum of €60. Anything above that may be deducted. The maximum deductible amount is 10% of your threshold income (the deduction ceiling). This ceiling may be increased with an extra deduction of 25% on donations to cultural institutions under the ´Geefwet´. Threshold income is the total of your income and deductible items in boxes 1, 2 and 3, minus your personal deductions. More information and conditions can be found on the Dutch Tax Authority’s website.
Would you like to make a one-off donation? Please transfer your contribution to the Huygens-Fokker Foundation at IBAN NL23INGB0002405012, stating ‘one-off donation’. Many thanks in advance for your generosity!

Periodic donations
Would you like to support the Huygens-Fokker Foundation structurally, for instance by ‘adopting’ an organ pipe? If you pledge your donation for at least five consecutive years and record it in a private agreement (without a notary), your gift is fully deductible from your taxable income.

How does periodic giving work?
You donate the same amount for at least five consecutive years (minimum annual donation €90). This is recorded in a private deed, a written agreement between you and the Huygens-Fokker Foundation (without a notary). In the event of death, the donation ends automatically.

The Geefwet
The Geefwet provides, from 1 January 2012 until at least 31 December 2017, an additional incentive for income tax deductions on donations to cultural ANBIs (Public Benefit Organisations). The Huygens-Fokker Foundation has this status, which allows a multiplier of 1.25. This multiplier of 125% applies to donations up to €5,000 per year. If you donate more than €5,000 annually, the remainder is deductible at the regular rate (100%).

Example calculation
Suppose your income tax rate is 42% and your income is €50,000. You want to donate €200 per year to the Huygens-Fokker Foundation. That is less than 1% of your gross income and therefore normally not deductible. Unless you record your gift in a private agreement, thereby optimising your donation. Thanks to the Geefwet, your periodic gift is also deductible at 125% of your taxable income. For a donation of €200, recorded in a deed, the deductible gift becomes €250, the tax benefit €105, and you pay only €95 net. With an annual gift of €1,000, you pay (at a 52% tax rate) no more than €350 net per year. 
Easily calculate your benefit with the Schenkcalculator.

Private deed
Since 2014, a notarial deed is no longer required for a periodic donation; a private deed suffices. The Huygens-Fokker Foundation uses the Dutch Tax Authority’s model. Would you like to pledge your gift for five years and enjoy fiscal benefits? Please send an e-mail to info@huygens-fokker.org. After registration, we will send you one copy of the deed for your tax records.

More information and conditions can be found on the Dutch Tax Authority’s (Belastingdienst) website.

Bequests
By including the Huygens-Fokker Foundation in your will, you can choose between a legacy and an inheritance. You can include the Foundation in your will as a legacy, in which you stipulate that the Foundation receives a specific amount or a property. You may also appoint the Foundation as (co-)heir, entitling it, together with other heirs, to your entire estate. Your estate will then be distributed among the heirs according to your will.

Exemption from inheritance tax
As a Public Benefit Organisation (ANBI), the Huygens-Fokker Foundation is exempt from inheritance tax. This means your contribution will fully benefit the objectives of the Foundation. If you would like to share your ideas with us, or discuss them further, please contact us.

Questions?
We are happy to tell you more about the various ways of giving. Please contact Sharis Coppens, financial director, on +31 (0)627127207 or by e-mail: sharis@huygens-fokker.org.

Objectives of the Foundation
a. To promote knowledge of and interest in musical tuning systems that use more than 12 steps per octave, also referred to as “microtonal tuning systems” in general, and specifically the system with 31 equally divided steps per octave, known as the “31-tone system”.
b. To foster and maintain interest in the accurate notation and performance of microtonal music in general, and of the 31-tone system in particular, both for voices and instruments.
c. To promote awareness of Christiaan Huygens (1629–1695) and A.D. Fokker (1887–1972) in the field of musical tuning systems in general and 31-tone music in particular.

Main points of the policy plan 2025–2028
What activities does the Foundation carry out? When are they carried out? And how do they contribute to achieving the objectives?
1. Organising/programming microtonal concerts and related activities around alternative tunings.
2.Disseminating information on microtonal music and developing, broadening and making this knowledge available, via MicroFest Amsterdam, lectures/presentations, residencies, educational programmes, newsletters and, of course, concerts.
3. Heritage task: maintaining a unique collection of microtonal instruments, including the 31-tone organ and the 96-tone piano.
4. Documentation centre: maintaining a historical archive and a microtonal music library. Concert activities take place during the cultural season (at least 6 per season); MicroFest Amsterdam is organised once every 4–5 years; other activities occur throughout the year. Through concerts, presentations and newsletters, the Foundation reaches a broad and engaged audience, many of whom seek additional information via our extensive website, increasing awareness of microtonal music.

How does the Foundation generate income?
– Fees for concerts from the Muziekgebouw
– Grants from funds for the Fokker organ concert series Orgel!, the one-day microtonal music festival MicroFest Amsterdam and occasional projects
– In addition, the Foundation generates income from donations, gifts, bequests, and, in the past, sponsorships.

How are the funds spent?
The income is spent on musicians (and their travel and expenses) who perform during the organised concerts, on the staff of the Huygens-Fokker Foundation who organise the concerts and disseminate information about microtonality, on publicity for the concerts and other activities of the Foundation, on the maintenance of the unique instruments, on the rental of office and storage space in the Muziekgebouw for the archive and library, on the purchase of music-related materials, and on occasional projects such as a new speaker system or a 12-tone console.

Remuneration policy
Board members may receive reimbursement for expenses incurred but no attendance fees.
Remuneration policy for members of the governing body: not applicable.
Staff issue invoices for various tasks carried out for the Foundation, such as programming, publicity, production, archive work, and financial/administrative tasks.

ANBI status details

  • Legal form: foundation

  • Statutory name: the Huygens-Fokker Foundation

  • Registered office: Amsterdam

  • Chamber of Commerce: 41223177

  • RSIN or tax number: 803272431

  • Postal address: Piet Heinkade 5, 1019 BR Amsterdam

  • Telephone: +31(0)6 27 12 72 07

  • Website: www.huygens-fokker.org

  • General e-mail address: info@huygens-fokker.org

  • Board: Ned McGowan (chair), Babette Greiner (treasurer), Christina V. Oorebeek (secretary)

  • Staff: no collective labour agreement (CAO) applicable to the remuneration policy.

  • Chamber of Commerce Amsterdam: extract from the trade register KvK 41223177 (2 July 2024)

  • Financial accountability: H-F annual accounts 2023

  • Other documents: policy plan H-F 2017–2020 and annual report 2023

  • Main features of policy plan: see the 2025–2028 policy plan

  • Standard ANBI form (general): H-F form 2024

  • Number of staff: 0.6 FTE

  • Number of volunteers: 3

  • Target groups: general public