(2021) What are donations and membership fees for the promotion of scientific purposes?

If you make donations or membership fees to organisations promoting scientific purposes, you can deduct them from your taxes.

Scientific purposes are deemed to exist if the organisation conducts basic or applied research or holds scientific teaching or lecture events. You can also deduct the donation if the organisation publishes scientific works or maintains scientific collections or libraries. If the organisation you wish to support with a donation is not itself engaged in scientific activities but awards and funds research projects, it is also considered a beneficiary organisation.

Examples of organisations pursuing scientific purposes include:

• Universities,
• Universities of applied sciences,
• Colleges of education,
• Art colleges,
• Professional academies,
• Research institutes,
• State museums, or
• State theatres.