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Named fund

The Ubbo Emmius Foundation offers you the possibility of establishing a Named Fund. A Named Fund enables you, as donor, to contribute to special research and educational projects of the University of Groningen in a personal and substantial way.

How a Named Fund works

You determine the name and objective of your Fund yourself. The Fund needs a minimal deposit of 30.000 EUR. In life, you can do this by drafting a notarial act or by testamentary order. Your Fund is not a legal entity, but it is a separate and recognizeable body within the Ubbo Emmius Foundation. The Ubbo Emmius Foundation manages the capital and takes care of granting applications to the Fund. Naturally, guidelines for this will be set up in accordance with your wishes.

An example of a Named Fund is the J.P.Naterfonds, which contributes to research in the field of Dermatology.

  • J.P.Naterfund

Fiscal advantages

Establishment of a Named Fund is very advantageous: you determine what is happens with your money and your donation is fully tax-deductible, especially when the capital is built up through an annuity construction for five consecutive years. Your fiscal advantage may be as much as 52%.

An example: you have the intention of establishing a Named Fund. For this, you have reserved a capital of 50.000 euro. In order to transfer the capital to the Fund, a periodical notarial act is drafted by a notary. Annually, you donate 10.000 euro to the Fund. With a periodic gift, you are not bound by legal boundaries and your full donation is tax-deductible. Depending on your income you get back 34% to 52% in tax rebate. Should you fall under the highest tax rate, you deposit 50.000 euro in total of which 26.000 euro is given back to you in tax rebate. You end up paying 24.000 euro yourself. This advantage does not exist for Funds that are established through a last will.

We are happy to inform you of donation possibilities, attuned to your personal wishes. If you would like to receive information, please contact the secretary via

Last modified:11 July 2019 1.09 p.m.
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