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Stichting income: the words you use matter (and what boards must watch)

“Donation”, “sponsorship”, “membership fee”, “ticket fee” can look similar in your bank account — but they can trigger different VAT, payroll, and reporting consequences.

Fast rule: If there is no direct return/service for the payer, it’s closer to a gift/donation. If the payer gets something (advertising, access, deliverables), it’s closer to a service (often VAT-relevant).

Belastingdienst explicitly says: a gift has no direct counter-performance and therefore no VAT; if a company pays and you deliver goods/services in return, it’s sponsoring (fundraising activity). See: Subsidies & gifts (Belastingdienst).

Common income labels (and what they usually mean)

Label you use
What it implies
What to watch (VAT / admin / board)
Donation / gift
giftno direct return
A contribution “out of generosity” without a direct counter-performance.
Usually no VAT on gifts. Keep your communication clear: donor gets thanks, updates, maybe a public name listing (careful: if it becomes a paid advertising deliverable, it can shift toward sponsorship).
Sponsorship
advertisingdeliverables
A company pays and you provide goods/services (e.g., advertising, logo placement, promotion).
Belastingdienst: this is not a gift if you provide goods/services; it is sponsoring and treated as a fundraising activity. See Subsidies & gifts.
Membership fee
contributiemember benefits
Recurring payments tied to membership (often for access/participation).
Belastingdienst gives examples where contributions for trainings/activities are part of “services for a fee”, which can make you a VAT entrepreneur depending on what you do. See Omzet en btw.
Ticket / entry fee
entreeaccess
Payment for access to an event, performance, conference, museum, etc.
Belastingdienst lists entry fees as a typical “services for a fee” example (VAT entrepreneur risk). Ticket sales are also listed as a typical fundraising activity example for the fundraising VAT exemption framework. See Vrijstelling fondsenwervende activiteiten.
Subsidy
grantpublic funding
Funding to make something possible (sometimes tied to outputs).
Belastingdienst: usually no VAT, unless it’s a payment for goods/services (example: subsidy per visitor for an event). See Subsidies.

When the board takes money: what changes?

Volunteer / small allowance rules

If board members or volunteers receive compensation, check whether it stays within the volunteer allowance thresholds and whether payroll reporting applies.

Official: Vrijwilligersregeling and vergoedingen aan bestuurders en commissarissen.

UBD reporting (payments to people)

If you pay individuals for services/work (cash or in-kind), you may need to supply information as UBD (“uitbetaalde bedragen aan derden”).

Official: UBD overview.

Reimbursements vs compensation

Reimbursing exact costs (e.g., travel costs) can be treated differently from paying a flat fee. Keep receipts, purpose, and approvals in board minutes.

Copy-paste wording templates (safe defaults)

Donation page / donation invoice

  • “This is a voluntary gift. No goods or services are provided in return.”
  • “We may publicly thank donors (name listing) unless you opt out.”

Sponsorship package

  • List deliverables: logo placement, mentions, banner, social posts.
  • Use “sponsorship” (not “donation”) when there are deliverables.

Tickets

  • “Ticket fee grants access to the event.”
  • Keep a clear separation if you also accept donations at checkout.

Finally: does your stichting risk corporate income tax (Vpb)?

Belastingdienst notes that a foundation/association can be subject to corporate income tax if it runs an enterprise. Whether you must file depends on whether you are invited and whether an exemption applies.

Official: Winst en vennootschapsbelasting (stichtingen en verenigingen).

Need help?

If you want a quick review of your stichting’s income streams (donation vs sponsorship vs tickets) and board payment setup, you can book a call.