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glam/frontend/public/schemas/20251121/linkml/modules/classes/TaxScheme.yaml
kempersc 776462de90 Migrate multiple slots to enhance semantic clarity and align with best practices 
- Migrated catering_type to CateringType with subclasses for better classification.
- Updated certainty_level to has_or_had_level for improved metadata consistency.
- Addressed cessation_observed_in by confirming existing temporal data structure.
- Created NetAsset class and updated financial statements for richer financial modeling.
- Completed migrations for default_access_policy, default_audio_language, and default_language to structured classes.
- Migrated default_position to structured Alignment class for better representation.
- Updated defined_by_standard to broaden range for identifier standards.
- Migrated definition to structured Resolution class for video resolution modeling.
- Completed migrations for degree_name, deliverable, and departement_code to structured classes.
- Migrated deployment_date to structured DeploymentEvent with temporal extent.
- Migrated derived_from_entity and derived_from_observation to new reference structures.
- Completed description and description_text migrations to enhance content modeling.
- Migrated detection_count, detection_level, and detection_threshold to structured slots with classes.
- Migrated device-related slots to structured classes for better identification and classification.
- Added new slots and classes for historic building and web address modeling.
2026-01-25 12:47:38 +01:00

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YAML
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id: https://nde.nl/ontology/hc/class/TaxScheme
name: TaxScheme
title: TaxScheme Class
prefixes:
linkml: https://w3id.org/linkml/
hc: https://nde.nl/ontology/hc/
schema: http://schema.org/
skos: http://www.w3.org/2004/02/skos/core#
org: http://www.w3.org/ns/org#
prov: http://www.w3.org/ns/prov#
imports:
- linkml:types
- ../slots/has_or_had_type
- ../slots/has_or_had_label
- ../slots/has_or_had_description
- ../slots/has_or_had_identifier
- ../slots/jurisdiction
- ../slots/offers_or_offered # was: deduction_percentage - migrated per Rule 53 (2026-01-23)
- ./TaxDeductibility # Range for offers_or_offered
- ../slots/regulatory_body
- ../slots/legal_basis
- ../slots/effective_date
- ../slots/expiration_date
- ./TaxSchemeType
- ./TaxSchemeTypes
default_prefix: hc
classes:
TaxScheme:
class_uri: schema:GovernmentService
description: |
A tax or regulatory scheme that governs fiscal treatment of donations
and charitable activities for heritage institutions.
**PURPOSE**:
TaxScheme provides structured representation of the various tax
incentive programs that heritage institutions operate under. This
enables:
- Accurate documentation of donor tax benefits
- Cross-jurisdictional comparison of giving incentives
- Compliance tracking and reporting
- Historical tracking of scheme changes
**MIGRATION**:
Replaces the bespoke `tax_scheme` slot (string range) with a
structured class per slot_fixes.yaml revision and Rule 53/56.
**HERITAGE SECTOR CONTEXT**:
Tax schemes significantly impact heritage institution fundraising:
| Country | Scheme | Donor Benefit |
|---------|--------|---------------|
| NL | ANBI | 100% deductible |
| NL | Cultural ANBI | 125% deductible |
| UK | Gift Aid | 25% charity reclaim |
| UK | Cultural Gifts | 30% tax reduction |
| US | 501(c)(3) | Itemized deduction |
| DE | Gemeinnützigkeit | Up to 20% deductible |
| FR | Mécénat culturel | 66% reduction (individuals) |
**DATA MODEL**:
```
TaxScheme
│
├── has_or_had_type ──→ TaxSchemeType (ANBI, GiftAid, etc.)
│
├── has_or_had_label ──→ "Culturele ANBI"
│
├── jurisdiction ──→ "NL"
│
├── offers_or_offered ──→ TaxDeductibility (with percentage)
│
├── regulatory_body ──→ "Belastingdienst"
│
└── legal_basis ──→ "Wet inkomstenbelasting 2001"
```
**ONTOLOGY ALIGNMENT**:
- schema:GovernmentService - Tax scheme as government service
- skos:Concept - Scheme as member of controlled vocabulary
- org:Organization - Regulatory body reference
- prov:Entity - Trackable entity with provenance
exact_mappings:
- schema:GovernmentService
close_mappings:
- skos:Concept
- org:Organization
related_mappings:
- prov:Entity
- schema:Legislation
slots:
- has_or_had_type
- has_or_had_label
- has_or_had_description
- has_or_had_identifier
- jurisdiction
- offers_or_offered # was: deduction_percentage - migrated per Rule 53 (2026-01-23)
- regulatory_body
- legal_basis
- effective_date
- expiration_date
slot_usage:
has_or_had_type:
range: TaxSchemeType
required: true
description: |
The type of tax scheme from the TaxSchemeType taxonomy.
examples:
- value: CulturalANBI
description: Dutch cultural public benefit status
- value: GiftAid
description: UK Gift Aid scheme
- value: Section501c3
description: US 501(c)(3) status
has_or_had_label:
range: string
description: |
Human-readable name of the tax scheme instance.
examples:
- value: Cultural ANBI (125%)
description: Cultural ANBI with multiplier noted
- value: Gift Aid eligible
description: UK Gift Aid status
has_or_had_description:
range: string
description: |
Explanation of the scheme and its benefits for this institution.
has_or_had_identifier:
range: string
description: |
Official registration identifier (e.g., RSIN number for ANBI).
examples:
- value: "RSIN 123456789"
description: Dutch ANBI registration number
- value: "Charity No. 1234567"
description: UK Charity Commission number
jurisdiction:
range: string
required: true
description: |
ISO 3166-1 alpha-2 country code or jurisdiction identifier.
examples:
- value: NL
description: Netherlands
- value: UK
description: United Kingdom
- value: US
description: United States
- value: DE
description: Germany
offers_or_offered: # was: deduction_percentage - migrated per Rule 53 (2026-01-23)
range: TaxDeductibility
inlined: true
multivalued: true
description: |
Tax deductibility offering provided by this scheme.
MIGRATED from deduction_percentage per slot_fixes.yaml (Rule 53).
Uses TaxDeductibility class with has_or_had_percentage for percentage.
Values over 100 indicate enhanced cultural multipliers.
examples:
- value:
has_or_had_type:
has_or_had_label: "Fully Deductible"
has_or_had_percentage:
percentage_value: 100
percentage_display: "100%"
description: Standard 100% deduction
- value:
has_or_had_type:
has_or_had_label: "Enhanced Cultural"
has_or_had_percentage:
percentage_value: 125
percentage_display: "125%"
description: Cultural ANBI 125% enhanced deduction
regulatory_body:
range: string
description: |
Name of the government body administering the scheme.
examples:
- value: Belastingdienst
description: Dutch Tax Authority
- value: HMRC
description: UK tax authority
- value: IRS
description: US Internal Revenue Service
legal_basis:
range: string
description: |
Legal statute or regulation establishing the scheme.
examples:
- value: Wet inkomstenbelasting 2001
description: Dutch income tax law
- value: Finance Act 1990
description: UK Gift Aid legislation
- value: Internal Revenue Code Section 501(c)(3)
description: US tax code
effective_date:
range: date
description: |
Date when the scheme status became effective for this institution.
expiration_date:
range: date
description: |
Date when the scheme status expires (if applicable).
comments:
- Tax schemes vary significantly by jurisdiction - always document jurisdiction
- Cultural institutions often qualify for enhanced rates beyond standard charity status
- Scheme status may need periodic renewal - track effective_date and expiration_date
- Link to regulatory body websites for current requirements
see_also:
- https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/gift-aftrekken
- https://www.gov.uk/donating-to-charity/gift-aid
- https://www.irs.gov/charities-non-profits/charitable-organizations
- https://www.impots.gouv.fr/professionnel/dons-et-mecenat
examples:
- value:
has_or_had_type: CulturalANBI
has_or_had_label: Cultural ANBI (125%)
has_or_had_description: >-
Rijksmuseum is registered as Cultural ANBI, providing donors
with 125% tax deduction (100% standard + 25% cultural bonus).
has_or_had_identifier: "RSIN 002006066"
jurisdiction: NL
offers_or_offered:
- has_or_had_type:
has_or_had_label: "Enhanced Cultural Deductibility"
has_or_had_percentage:
percentage_value: 125
percentage_display: "125%"
regulatory_body: Belastingdienst
legal_basis: Wet inkomstenbelasting 2001, Art. 6.39a
effective_date: "2008-01-01"
description: Rijksmuseum Cultural ANBI registration
- value:
has_or_had_type: GiftAid
has_or_had_label: Gift Aid eligible
has_or_had_description: >-
British Library is registered for Gift Aid, allowing the library
to reclaim 25p for every £1 donated by UK taxpayers.
has_or_had_identifier: "Charity No. 1034686"
jurisdiction: UK
offers_or_offered:
- has_or_had_type:
has_or_had_label: "Fully Deductible"
has_or_had_percentage:
percentage_value: 100
percentage_display: "100%"
regulatory_body: HMRC
legal_basis: Finance Act 1990
effective_date: "1990-10-01"
description: British Library Gift Aid registration
- value:
has_or_had_type: Section501c3
has_or_had_label: 501(c)(3) tax-exempt
has_or_had_description: >-
Smithsonian Institution is recognized as a 501(c)(3) organization,
allowing donors to deduct contributions on federal income taxes.
has_or_had_identifier: "EIN 53-0206027"
jurisdiction: US
offers_or_offered:
- has_or_had_type:
has_or_had_label: "Fully Deductible"
has_or_had_percentage:
percentage_value: 100
percentage_display: "100%"
regulatory_body: IRS
legal_basis: Internal Revenue Code Section 501(c)(3)
description: Smithsonian Institution 501(c)(3) status
annotations:
specificity_score: 0.50
specificity_rationale: |
Moderately specific - tax scheme details are primarily relevant
for donation and fiscal compliance queries, not general heritage
discovery.
replaces_slot: tax_scheme
migration_date: "2026-01-16"
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