Gifts to volunteer organisations and religious and life stance communities

Gifts to certain Norwegian and foreign volunteer organisations and religious and life stance communities may be deductible. In order to claim a deduction, the recipient of the gift must be approved by the tax authorities and have reported the gift online to the Norwegian Tax Administration.

Gift recipient 

Organisations and communities that receive gifts may apply for approval and must report all gifts that they receive.

Gift donor

The taxpayer can claim a deduction in ordinary income for monetary gifts to certain volunteer organisations and religious and life stance communities. There are also certain foreign organisations that are approved by the tax authorities.