One area in which the Dutch sport sector intends to step up its efforts over the next few years is ‘Donating to Sport’. In the Netherlands it is possible to make a donation or bequest to sport, in which the donor can designate the way the money will be used. This may mean additional funding for, for instance, a certain theme, promoting the work of talent scouts or of developing talented young athletes, or expanding participation in sport among persons with a disability.
In addition to the possibility of setting up a fund in a person’s own name, there are also five theme funds:
- 50+ ‘I’ll take you with me’ fund – This fund seeks to use sport as a way of combating loneliness among the elderly.
- Olympic heritage – The aim is to make the NOC*NSF’s collection, the country’s Olympic heritage, more accessible.
- Sustainable sports facilities – This fund seeks to promote more sustainable sports facilities.
- Paralympic Team NL Fund. This fund finances scouts for talent among persons with a disability and top-ranking Paralympic sport.
- Leo van der Kar Sports Fund – This fund seeks to give talented athletes that little extra encouragement they may need.
All theme and named sports funds are administered by NOC*NSF and are therefore recognised as charitable funds in the Netherlands. This means that the donation is exempt from income tax and that NOC*NSF is likewise exempt from gift and inheritance tax.