For the organisation/beneficiary
As an organisation having donors abroad and wanting to provide them with a tax efficient solution for their donations, you should:
- Contact the TGE partner in your country.
- Fill in the TGE Grant Eligibility Application Form (GEAF) and send it back to the TGE national partner for approval. Once the beneficiary is declared eligible, he will receive the practical details from the other TGE partners on how donors can make their donations.
- Donors will then be able to transfer the money (national transaction) to their national partner’s bank account who will provide with a fiscal receipt deductible for national tax purpose. The TGE network will then take care of the international transaction of the gift to the final beneficiary, avoiding gift taxes.
Example: Registration of a Romanian NGO
For a donor wanting to use TGE
As a donor resident in one of the participating countries and wishing to make a gift to a public interest organisation in one of the other member countries, you should:
- Contact the partner foundation in the country of your residence.
- The home foundation establishes contact with the foundation in the recipient country for an assessment of the intended beneficiary (which is another non-profit organisation).
- If the evaluation is positive, the donor makes the gift to his home-country foundation which then provides the donor with a tax receipt and transfers the gift to the beneficiary organisation.
Example: Donation from France to a Romanian NGO
*Contribution to TGE
- A 5% contribution is taken on the donated amount for gifts up to 100.000€.
- For higher gifts: 1% of the amount in excess of the 100.000€ is donated to TGE. The maximum contribution is 15.000€.
- This contribution helps the TGE mission “enabling philanthropy across Europe” through activities such as finding new partners in all the Member States of the EU, provinding free practical information concerning cross-border philanthropy in Europe or attending small amount donations.