{"issuer":{"name":"Solidarité Bruxelloise","legal_form":"ASBL (association sans but lucratif)","registration_number":"BE0876543210","address":"Rue Haute 214, 1000 Brussels, Belgium","tax_deductibility_reference":"Association agréée pour l'exercice 2025 sur base de l'article 145/33 §1, 1° b) CIR92, arrêté ministériel du 03 juin 2024 (M.B. 17.06.2024).","email":"dons@solidarite-bxl.be"},"donor":{"name":"Acme Supplies SRL","address":"Rue de la Loi 100, 1040 Brussels, Belgium","tax_id":"BE0123456789","donor_type":"corporate"},"donation":{"date":"2025-11-15","amount":"2500.00","currency":"EUR","payment_method":"bank_transfer","payment_reference":"SEPA credit transfer, BNP Paribas Fortis, reference 'DON-ACME-2025-11'","designated_purpose":"Support to the winter shelter programme 2025-2026"},"receipt_number":"SBXL-2025-00417","tax_deductibility_statement":"This donation entitles the donor to a tax reduction under Belgian tax law. For corporate donors, the donation is deductible as a professional expense under art. 199 CIR92 up to the ceilings of art. 200 CIR92 (5% of taxable income, max. €500 000). For individual donors, a tax reduction of 45% applies on the total annual amount donated to agreed institutions, for donations of at least €40 per institution per year, under art. 14533 CIR92. The original signed receipt must be retained by the donor and, from tax year 2026, is also reported electronically to the Belgian tax administration (SPF Finances) via the Belcotax-on-web 281.71 form.","no_goods_or_services_statement":{"no_consideration":true,"clarification":"Solidarité Bruxelloise confirms that no goods or services of appreciable value were provided, or will be provided, to the donor in return for this donation. Attendance at the association's annual general assembly and receipt of the annual activity report (publicly available) are not treated as consideration within the meaning of art. 14533 §1 CIR92."},"signatory":{"name":"Marie Delacroix","role":"Treasurer, Solidarité Bruxelloise ASBL","date":"2025-11-17","place":"Brussels"}}