Nearly a third (31%) of this fundraising income came from legacies, a category which has grown by 32% in the past four years.

Nearly 8.8m people in the Netherlands supported charities during the year, and 255,000 volunteered for them, says the report. It is based on figures from 235 of GDN’s members, who together make up the vast majority of the total sector income.

Total income for these charities – including other sources such as grants, public funding and trading revenues – rose by 7% to €4.6bn.

Even fundraising growth

The Netherlands’ largest charities had the fastest overall growth rates.

Organisations with annual income above €20m increased their total income by 8% (or a total €283 million), while small (less than €5m income) and medium-sized charities both grew at half that rate (4%).

However, fundraising income growth was more evenly distributed, with large charities growing 6%, medium-sized charities 8%, and smaller charities 6%.

Education charities: legacy boost

Looking at individual sectors, education saw by far the largest overall fundraising income increase at 38%, or an extra €2m.

The much larger health and social welfare sectors were the next fastest growing, adding 11% – or €41m and €21m respectively.

A significant factor in education charities’ increased fundraising was a 500% rise in legacy income to just over €1m – it was worth nearly half (48%) of the sector’s total income in the year.

The only sector for whom legacies were worth more than half of fundraised income was arts and culture, at 68%.

Looking at spending on charitable activities, nature and environment charities increased their outlay most substantially at 23% (an extra €96m), alongside animal welfare charities (also 23% or €18m), and health organisations (22%, €89m).

Staff and fundraising costs

Across the sector as a whole, 90% of income is spent on charitable activity (as opposed to back office costs including fundraising) a figure that drops slightly among smaller and medium-sized charities.

The proportion of income spent on fundraising operations ranges from 5% in international aid and social welfare to 12% in animal welfare, and 10% in arts and culture, and education.

Feiten & Cijfers also looks at figures around charity sector staff and salaries.

The average director salary in 2024 was €134,498 in large charities, €89,774 in medium charities, and €116,390 in smaller ones.

The 235 charities participating in the study employed 15,326 full-time equivalent staff in 2024, virtually unchanged from 2023. More than half (58%) of these worked in social welfare organisations.

Picture by Helena Jankovičová Kováčová from Pixabay

The campaign launched the week after the collapse of the country’s far right-led Government, which saw GDN react with guarded optimism, saying that the administration had had “far-reaching consequences for a large number of charities”.

New elections will be held on 29 October, and the new ‘Geef ons de ruimte!’ campaign, whose name translates to ‘Give us space!’, aims to secure support from whoever forms the next Government.

Alongside GDN, other partners in the campaign include the Dutch Olympic Committee (NOC*NSF); cultural and creative sector groups Kunsten ’92; human rights coalition BMO; and Christian and Jewish group CIO.

The campaign strapline is ‘Samen verzetten we bergen’ (‘Together, we can move mountains’). Its website argues that the Dutch population gives time, money and energy to support these organizations and their ambitions, but that the space these organizations need to do their job is “under pressure”. It says:

“The government is increasingly taking measures that limit the scope for social initiatives. Our freedoms are no longer self-evident.”

The campaign’s seven asks of Government are:

• encouraging volunteering for employees and young people;
• protecting democratic rights and freedoms such as freedom of association and protest;
• strengthening the tax deduction on gifts to increase giving;
• allowing civil society groups to communicate with the public through post, telephone and face-to-face interactions (rather than regulating these channels further);
• getting the right balance of self-regulation and external oversight of such organisations;
• keeping track of the burden posed by new laws and regulations; and
• Preserving and strengthening the existing Dutch Lottery and its support for good causes

The campaign launched with a full-page advertisement in newspaper Trouw, direct communication with politicians, and messaging on LinkedIn and Bluesky. An event will be held in The Hague in September.

Ensuring ‘ruimte’ (space) for the sector is also one of the five policy priorities for GDN itself, as outlined in its new policy plan for 2026-29, unveiled the week before the new, broader campaign.

The plan’s proposals for fundraising include improving public support for fundraising itself, and improving the expertise of fundraisers, as well as ensuring that charities develop their fundraising to reach broader groups of donors, in order to reduce their financial risk. The other three areas in the plan are: ensuring a positive, accurate public perception of the sector; supporting the sector to improve its leadership and innovation; and improving the sector’s digital capabilities.

In a statement, the EFA member said that the administration had had “far-reaching consequences for a large number of charities”, including negatively impacting the right to demonstrate, access to justice for civil society organizations, freedom of assembly and freedom of expression and information.

The Schoof cabinet, led by independent politician Dick Schoof as prime minister, took power in the Netherlands in July 2024. This followed an election in November, in which Wilder’s PVV had won 37 of 150 seats in the House of Representatives.

The departure of PVV from the cabinet on 3 June 2025, following a row of migration policy, means that there will now be new elections in October. Schoof remains Prime Minister until then.

A statement posted on GDN’s website on 6 June, which does not name any of the parties specifically, also says:

“The work of charities is indispensable for society. They provide solutions for social issues, innovate, signal and provide meaning, social cohesion and resilience. Citizens and communities are actively involved throughout the Netherlands. They are the cement of society.”

The statement, which has the title ‘Cabinet fall: Good hope for more room for civil society’, continues:

“It is therefore crucial that with a new cabinet, the space for civil society is safeguarded. A society that plays a crucial role in a society where we are not opposed to each other, but together seek solutions for the challenges of our time. Where volunteers and the rule of law are respected and valued. As Goede Doelen Nederland, we continue to work towards this.”

Concerns about legislation

A week before PVV withdrew from the Government’s demise, GDN reiterated concerns about the proposed Wet transparantie maatschappelijke organisaties (WTMO – or Civil Society Ogranisations Transparency Act) which is currently going through the country’s parliament.

In a statement citing several other concerned organisations, GDN says:

“We endorse the importance of a safe society and good protection against undermining the democratic constitutional state. However, we believe that the current legislation is sufficient. No evidence has been provided that the proposed measures are necessary and effective in achieving the intended goal.”

Privacy First Foundation said in a January letter to Dutch parliamentarians that WTMO is “an unnecessary and harmful bill”. Of its supposed aim of countering illegitimate financial influences on public life, the organisation says the bill “adds nothing to all the possibilities that already exist in Dutch law to this end”.

The European Center for Not-for-Profit Law (ECNL), which is cited in GDN’s response, recently highlighted two other current proposals in the Netherlands which “could be used to stifle dissent and criminalise CSOs”, or may lead to “disproportionate policing of protests”.

These figures are based on data from the Centraal Bureau Fondsenwerving (CBF – The Dutch regulator for fundraising and charities) and are in line with findings from the Legacy Monitor Netherlands, an annual study conducted by Legacy Futures.

Growth across all types of charities

This growth is seen across the entire sector. It applies not only to large organizations that received bigger legacy gifts, but also to smaller charities and organizations receiving a legacy for the very first time.

Several factors are driving this increase:

• A rise in the number of deaths due to an ageing population and the lasting impact of COVID-19;
• An increase in the average wealth of older individuals;
• And a growing willingness to include charities in wills.

In-depth analysis to follow

The eleventh edition of the Legacy Monitor Netherlands will be published in summer 2025, offering participating organizations detailed insights into developments in the legacy market.

Picture by Pixabay

More than four in five (83%) respondents to the survey, undertaken with input from EFA member Goede Doelen Nederland, gave money to charity last year, averaging nearly €9,500 per donor.

These donors are most likely to support national (as opposed to international) or local causes, with a particular focus on health, care and wellbeing (welzijn) causes. Almost eight out of ten major donors attached significant importance to donating to charities with which they feel a strong bond – a figure that rises to 88% in major donors under the age of 65, and is a slightly lower 76% among older donors.

The study also shows that those younger donors more often support nature and environmental organisations, while art, culture, education and science are the preferred causes of older donors.

Frank Aalderinks, head of philanthropy advice at ABN AMRO, says:

“Our research shows that a large majority of major donors see philanthropy as a way to contribute to society.  At the same time, we see that feeling a personal connection with the charity is an important driver. This shows that the bond with civil society organizations is crucial in the donating behaviour of these major donors.”

The survey demonstrates the importance of tax incentives to encourage major donors to put their hand in their pocket.

As Fundraising Europe reported in late 2024, a newly-created €250,000 annual limit on donations eligible for tax deductions is now due to be increased to €1.5m, a change welcomed by GDN.

More than a third of survey respondents who gave more than €5,000 last year said that they would give less if deductions were scrapped, although 57% said it would make no difference.

Aalderinks comments:

“The tax deduction for donations is an incentive for major donors who focus on areas where [public] subsidies are being cut, such as education, arts and culture, and development aid. They see it as their social duty to contribute. It seems society is relying on this group more than ever before. By maintaining tax benefits for private donors, the government has opted in favour of stimulating philanthropy and social engagement.”

Picture by LinkedIn Sales Solutions on Unsplash

The appointment was confirmed at the organisation’s general meeting at the end of June.

Van Engelshoven was Minister of Education, Culture and Science between October 2017 and January 2022, and was also previously chair of the Democraten 66 (D66) political party. She says:

“In the role of chair of Goede Doelen Nederland, I see an important opportunity to contribute to strengthening the social position of charities in the Netherlands. Because charities are of great value to our society. I look forward to working with the supervisory board and the board to contribute to achieving the mission of Goede Doelen Nederland.”

GDN director Margreet Plug describes van Engelshoven as a “a very experienced chairman with extensive political and administrative experience”. Alongside her new GDN role, van Engelshoven also sits on the boards of arts organisation PLT and the Hague Institute for Innovation of Law (HiiL), and is an advisor to cultural sector consultancy Blueyard.

Her predecessor, van Berkel, had served as chair since 2016 and had been on the board since 2012. He was also one of GDN’s co-founders in 1995.

A statement on the organisation’s website says:

“Charity Netherlands is extremely grateful to Jan van Berkel for everything he has meant to the organization and the sector and the way in which he has fulfilled his role as chairman of the supervisory board.”

In addition, Julie Verhaar was also appointed to GDN’s six-person board at the general meeting. Verhaar is currently director of children’s aid organisation Terres des Hommes Nederland, and has also worked for Greenpeace, UNHCR and UNICEF.

The Geen hogere btw (‘No higher VAT’) campaign says that the proposed rise from 9% to 21% would raise around €2.2bn per

Graphic for the No higher VAT campaign

year for the government.

The campaign also dismisses the idea that the tax rise would primarily impact higher earners. Its website notes that the average share of household expenditure on cultural consumption is 1.2%, and that while this does rise slightly in higher income groups, it is still 1% for those with lower incomes.

The campaign had advertisements in major newspapers on 3 June, and has been encouraging supporters to use social media to signal their opposition.

Alongside EFA member GDN, organisations supporting the campaign include the Dutch Olympic Committee, the country’s football governing body (KNVB), and a range of arts, heritage and cultural bodies.

Geen hogere btw’s website says that these organisations oppose the “burden” of this tax change, explaining:

“It places an additional burden on your precious free time, your curiosity and your health. Playing sports keeps you physically fit. Attending a concert or football match contributes to your mental well-being. A newspaper or daily newspaper keeps you informed about world events. Reading a book broadens your world, relaxes, enriches and deepens it, and a pleasant hotel stay is essential for a successful weekend away.”

Meanwhile, GDN is also working in coalition as it fights proposals to reduce the tax deductions applied to charitable donations. At the start of June, GDN director Margreet Plug had a letter published in the newspaper AD, alongside Jurjen de Groot of the Christian group Kerk in Actie and Pieter Grinwis, an MP from the ChristenUnie (Christian Union party). They wrote:

“The new coalition’s intention to drastically reduce the gift deduction testifies to a poor vision of society. Moreover, it is also an unwise austerity policy: the bill will inevitably return if charities and churches are forced to scale back their important work in society. As far as we are concerned, that is a very bad thing.”

Main picture by Karolina Grabowska on Pexels

This is according to the Feiten & Cijfers 2022 report from Goede Doelen Nederland, which is based on data from 190 of the organisation’s 241 members.

The report shows total spending of €2.83bn, an increase of €315m, while total income rose 11% to €3.23bn.

Growth was particularly strong among larger charities, defined in the survey as those with more than €20m income, with income up 12% and spending up by 15% compared to 2021.

Income at mid-sized charities (€5m-€20m income) rose by 5%, and spending by 8%. Sub-€5m organisations grew their income by 4%, but cut expenditure by 6%.

The most significant income increases were experienced in educational charities (31%), although it should be noted that there were only two such charities (one mid-sized and one small) in the study.

Other sectors experiencing significant income growth were arts & culture (19%), international aid & human rights (16%), and health (9%).

Aid & human rights charities increased their spending by nearly a fifth (19%) in 2022, while health charity spending rose by 17%.

Arts & culture was the only area with decreased spending (-7%), while the only area with decreased income was animal charities (-4%).

Income streams remained similar to 2021, with private individuals contributing 52% of income to medium and small charities, and 29% of income of large charities. Grants were the biggest source of income for large charities, accounting for 41% of revenues. Across the sector, donor and member numbers were broadly stable, while volunteer numbers rose by 2% – although that figure is based on data from just 92 of the charities in the report.

The report is created by Goede Doelen Nederland in order to provide transparency and clarity around the sector.

Picture by RalfGervink on Pixabay

The changes have been put forward by the country’s Ministry of Economic Affairs and Climate in a bid to offer further protection for consumers with doorstep selling and online sales. They would mean that a consumer would only be bound to a contract if they explicitly agree to it in writing after their conversation.

The organisation says that door-to-door fundraising in the Netherlands recruits more than 400,000 donors each year for the sector, collectively worth tens of millions of euros. It suggests that adding an extra step to the signup and confirmation process the proposed laws would mean losing many of these.

As such, Goede Doelen Nederland has written to the country’s Ministry of Economic Affairs and Climate Policy saying that while it appreciates the importance of consumer protection measures, charities should be exempted from these rules.

The letter notes that when the Government presented its proposals, it included evidence about consumer complaints. These complaints mostly focused on energy suppliers, internet contracts, television subscriptions or lotteries, while charities were not mentioned. It also highlights that both the Dutch law and the European Directive exempt donations to charities from the current consumer protection rules, and that strong self-regulation already exists in the sector.

Picture by Daria Nepriakhina on Pixabay

Since 2014, van Ketel has been head of the Dutch Legacy Monitor, the programme led by Legacy Foresight, which is part of the Legacy Futures group.

As of 1 January, Legacy Future’s consultancy and training for legacy fundraising is now available to European nonprofits of all sizes, through the Netherlands office, led by van Ketel, as senior consultant, and Lena Vizy, who joined the team in late 2022.

Arjen van Ketel

Speaking of his appointment, van Ketel says:

“Legacy giving has increased significantly in importance in the last 25 years. Working with Legacy Futures ensures that organisations in the Netherlands and throughout continental Europe also have access to the latest international expertise in this increasingly important area of fundraising. I’m delighted to be collaborating with Lena Vizy and bringing our collective knowledge to the sector.

Ashley Rowthorn, managing director of Legacy Futures, adds:

”At Legacy Futures, our mission is to help nonprofits to grow with legacy giving. We know this is an area of growth and significant potential for organisations of all shapes and sizes, and we want to see more of them realise their potential in this area.

“Over the coming decades, legacy giving will prove not only to be resilient, but will grow like no other form of giving. We have been working in the area of gifts in wills and in memory giving for over 30 years, and support over 200 charities in the UK, Netherlands and across Europe. With Arjen van Ketel and Lena Vizy in our team, we can continue to build on this, buoyed by their experience and pioneering approach.”

The ninth Dutch Legacy Monitor starts in February with a record number of participants. This will be followed by a legacy course, and training for cultural organisations. Later in the year, a new research project into Dutch will benefactors will commence, followed by various advisory processes in the Netherlands and Germany.

Legacy Futures is also launching a new International Bursary for nonprofits outside the UK who are looking to invest in gifts in wills or in memory giving.