In 2016, almost two out of three Belgians got their hands on the wallet to make a donation which amounted on average to 165 euros. It is mainly the large associations and foundations that have benefited from this generosity. This is partly explained by the fact that donations to small associations, unlike those made to large and foundations, do not always benefit from a tax reduction.Only donations made to approved associations can give the right to a tax reduction.Some associations have directly received their approval by law Universities and University Hospitals;the Hautes Écoles;the Royal Academies;the Federal Fund for Scientific Research;the Fund for wetenschappelijk onderzoek - Vlaanderen - FWO;the Scientific Research Fund - FNRS;Public Social Action Centers - CPAS;the Belgian Red Cross;the King Baudouin Foundation;Child Focus;the Palace of Fine Arts;the Royal Mint Theater;the National Orchestra of Belgium;the National Calamities Fund;state museums.The other associations must request their approval from the Minister of Finance. They then receive an approval for 2 years, then a first renewal for 4 years. Thereafter, the file must be returned every 6 years. For a small association, these formalities are heavier to complete.To be taken into account for the tax reduction, the donation tax credit for donating a car must be made in cash. There is no tax reduction possible for donations of objects such as, for example, furniture or a car or for land or buildings.The only exception: a work of art recognized by the Minister of Finance and whose value is assessed in money gives the right to a tax reduction. It is still necessary that this work of art be donated to a museum of the State, a Community, a Region, a province, a commune or a CPAS.The amount of money given must be at least 40 euros per year per association. Thus, for example, for donations of 10 euros to the Red Cross, 15 euros to Child Focus and 70 euros to the King Baudouin Foundation, only the latter donation is taken into account for a tax reduction.The tax reduction amounts to 45% of the amount paid to the association. Thus, for example, a donation of 500 euros gives the right to a tax reduction of 225 euros (500x45%). This amount is directly deducted from the taxes payable. There is however a double limit. Indeed, the amount to be subtracted cannot exceed 10% of all the net income of the person making the donation. It is also capped at 376,350 euros.