The Dutch Tax Administration can declare an institution to be an "institution for general benefit" (algemeen nut beogende instelling, ANBI). Often this is a foundation, though not every foundation qualifies. It can also be a voluntary association (vereniging), but not e.g. a sport club, or association of personnel. Also it cannot be a commercial institution.
If in a calendar year the sum of someone's gifts to ANBIs exceeds 1% of the threshold income, the excess, with a maximum of 10% of that income, is deductible income. Also an ANBI is exempted from inheritance tax and gift tax on inheritances and gifts it receives, except on those made under a condition such that it is not for general benefit.
Examples of ANBI foundations:
Examples of non-ANBI foundations: