3.3.7 Other deductions: Donations to voluntary organisations and religious and belief-based communities
Applies to the income year 2018
If you have given a monetary donation of at least NOK 500 to a voluntary organisation and/or religious or belief-based community, the deduction will be pre-filled under this item of your tax return. This item is also used for other deductions not covered anywhere else.
Does this item concern me?
If you have given a monetary donation of at least NOK 500 to a voluntary organisation and/or religious or belief-based community and the amount has been reported electronically to the Tax Administration, the deduction will be pre-filled under item 3.3.7 of your tax return.
The maximum deduction for donations is NOK 40,000 per year.
The deduction cannot be split freely between spouses. If you have given a donation jointly with other people and the amount which has been reported for you is incorrect, you must ask the organisation to report your proportional share of the amount donated again.
You can also receive a deduction for monetary donations to foreign organisations and religious or belief-based communities within the EEA, provided they have been approved by the Tax Administration. Donations to foreign organisations will not be reported and will therefore not be pre-filled in your tax return.
Rates and key figures
The conditions for entitlement to a deduction are that:
- the donation is a monetary amount,
- the donation to the organisation/religious and belief-based community amounts to at least NOK 500,
- the amount has been reported electronically to the Directorate of Taxes.
- The combined deduction is NOK 40,000 per year.
- the organisation, etc. has been approved by the Tax Administration. List of approved voluntary organisations
The organisation must:
- be based in the EEA,
- be approved by the Tax Administration. List of approved organisations
- issue a receipt stating your name, address, Norwegian national ID number and the amount donated in Norwegian kroner.
How do I enter this in my tax return?
Donations to Norwegian organisations and religious and belief-based communities The amount donated will be reported electronically and be pre-filled in your tax return. You will not receive a deduction for donations to voluntary organisations, etc. which have not been reported. If an amount is missing, contact the organisation and ask them to submit corrected information to the tax authorities.
These donations are not reported. In the item under "Gaver gitt til organisasjoner til utlandet" (Donations given to foreign organisations), you must enter the name of the foreign organisation and the amount donated in Norwegian kroner.
If you have entered expenses which exceed NOK 10,000 on an annual basis, you must have paid via a bank in order for the amount to be deductible.
You do not need to send us any documentation for the above deduction, but you must be able to present documentation if we ask for it.
Foreign voluntary organisations
You must be able to document donations to foreign organisations through receipts if we ask you to. The receipts must state the donor's name, address, Norwegian national ID number/D number and the amount donated in Norwegian kroner.