Sigrid Hemels

Visiting professor

De nieuwe werkelijkheid: goede doelen die aan bedrijven schenken

The new reality: charities that donate to companies

Author

Sigrid Hemels

Summary, in English

In this opinion in the Dutch financial newspaper I discuss the economic rationale behind the phenomena that charities donate to companies. This is a new way in which charities try to achieve the greatest possible impact and, for example, ensure that vaccines are also developed for commercially uninteresting markets. The Dutch tax authorities are sometimes reluctant to view this as public benefit expenditures for the charitable status. In my opinion, the law is broad enough to understand this below if favoring the company is not an end, but a means to achieve the general purpose.

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