FAQs
I can't find the option to join, why?
Foundations are non-profit entities set up by founders who allocate a fund to meet their general interest purposes, and which are managed by a Board of Trustees.
Unlike Associations, which can incorporate new members under different conditions, in Foundations there can be neither members nor associates, and no fees are charged. However, you can become a Friend of ours.
¿What does being a Foundation “friend” mean?
"Friend" is the generic term that we, the Isabel Martín Foundation, have chosen to designate our collaborators, benefactors, donors, volunteers... Any person or entity that shares our aims, wants to collaborate with us in our projects or get involved in the Foundation's activities can become a friend if they wish to do so.
To become our friend you must register and provide us with your details.
You can unsubscribe whenever you want: but please let us know the reasons if you think they will help us to improve.
Do I have any obligations as a "friend"?
No, we will only ask you to act in good and honest faith when helping us to raise awareness of our work.
Being a friend does not imply being a donor, although we would love to receive your financial contribution!
And if you would like to get more involved as a volunteer, you are always welcome.
Visit the Collaborators section to see the different ways of collaboration and choose the one you feel most comfortable with.
If I make a donation, where does my money go?
The Isabel Martín Foundation is a public utility NGDO that, by law, allocates its income to the fulfillment of its purposes (which have been declared to be of general interest). Foundations are obliged to submit their annual accounts, action plans and reports to the administration (Protectorate) for examination and submission to the Register of Foundations.
The Isabel Martín Foundation meets all these requirements, is covered by the Tax Regime of Law 49/2002, and will publish its financial data on this website.
You can find out exactly what projects and activities we carry out by browsing through the different sections.
How much can I donate?
There are no minimum amounts for donations by bank transfer, card or cash, but if you decide to have us charge a receipt to your bank, we ask that it be no less than €5, as there are associated bank charges. Any contribution is good!
There are no maximum amounts either, although anonymous and/or cash donations cannot exceed 100 euros. For non-cash donations please contact us.
How can I donate?
There are several modalities that you can access in the "Collaborate" and "Donate" Section.
Making a single payment by credit card, account deposit or transfer. You decide how much, when and how.
With a commitment to make regular contributions by debiting your account: you provide us with your information, you authorize the direct debit and we will send you a monthly, quarterly or annual receipt for the amount you decide.
Through an inheritance or legacy in your will.
If I make a commitment to donate regularly, what happens if I am not able to donate one month/quarter/year?
Don't worry, but please let us know at least one week in advance so that we do not send you the receipt: if you send it back to us, the bank will charge us a fee.
Can I change the amount?
Yes, of course, you can let us know at any time to increase, decrease or cancel it. As in the previous case, we only ask that you do so at least one week in advance.
In the sections "Donate" and "Collaborate" you will find all the information.
What are the tax implications of my donation?
On the one hand, donations to foundations are exempt from gift and inheritance tax. Neither you nor the Foundation will pay anything for this tax.
On the other hand, if you are an individual taxpayer in Spain, your donation is tax deductible for income tax purposes: this means that, once the tax is calculated, you can subtract up to 75% of the amounts donated. There are different assumptions and limits depending on the amounts that you can consult here, as well as some specialities depending on the Autonomous Community in which you live.
If you are an entity that pays corporate tax in Spain, your donation is also deductible from your tax liability in an amount ranging from 35% to 40%, with different assumptions and maximum limits.
In addition, companies (individuals or legal entities), taxpayers in direct estimation of the IRPF or the IS can collaborate with the Foundation through the "Agreements of business collaboration in activities of general interest": all the amounts they contribute or the expenses they incur are deductible from the taxable base.
For the donation to be deductible, the Foundation must issue a Certificate in the name of the donor and notify the Tax Authorities. To do this, we will need your details. Even if you do not want the Certificate, we cannot accept anonymous donations of more than 100 euros.
If you have any further questions, please do not hesitate to contact us.