Voluntary organisations that receive donations

When donating monetary gifts to certain organisations, the donor may be entitled to a tax deduction. The prerequisite for this is that the organisations are approved by and have reported the donations online to the Tax Administration.

Does this apply to you?

This applies to voluntary organisations, religious or belief-based communities that meet the requirements for approval as a recipient of donations in the scheme relating to deductions for donations.

 

To be considered an approved recipient of donations , the organisation must:

  • operate without a financial motive (without a commercial purpose)
  • have articles of association describing:
    • the purpose of the organisation’s activities
    • how any remaining funds would be distributed in the event of a dissolution
  • operate within one or more of the following areas:
    • care and health-promotion work for children or young people, and for the elderly, sick, disabled, or other disadvantaged groups
    • activities directed at children and young people within music, theatre, literature, dance, sports, outdoor pursuits, etc.
    • religious or other belief-based activities
    • activities for the protection of human rights or development aid
    • disaster relief and activities to prevent accidents and injury
    • cultural conservation, environmental protection, nature conservation or animal welfare.
  • have its main office (base) in Norway or another EEA state
  • have a national scope as at 1 January of the year it receives the donation
  • be registered in the Central Coordinating Register for Legal Entities. International organisations must be registered in a relevant register in their home country, meaning where the organisation has its base.

To be approved, foundations must receive state aid.

The requirement for national scope does not apply to foundations.

What you need to do

Submit the application for approval to the Tax Administration.

Apply for approval

You can also send the application on paper to

The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway

 

The application must be submitted to us during the year for which the application applies.

 You can send the application in Norwegian, English, Danish or Swedish.

  • Copies of articles of association, annual accounts and annual report.
  • Description of the organisation’s activities.
  • A statement that you operate without a financial motive (without a commercial purpose) – that is, how you receive your funds and how they are used.
  • Proof that the organisation has a national scope as at 1 January of the year it receives the gift, for example by:
    • describing where you operate geographically
    • attach lists of members to show the number of members/donors and where they live

Foundations do not need to have a national scope but must instead submit proof that they receive state aid.

You will receive the reply to your application as a decision. 

If the requirements are met and the Tax Administration approves your application, the organisation will be added to the list of:

The approval applies from the year of application and as long as the organisation meets the requirements.

You are entitled to appeal a rejection of your application for approval.

You may submit the appeal in the same place as your application.

The Directorate of Taxes will consider your appeal.

After the organisation has been approved, you must report the donations online to the Tax Administration.

The deadline is 20 January the following year after the organisation received the donation.

List of approved organisations

Legal sources