a590a8d94b
- Updated descriptions in `WikidataOrganization`, `WikidataRecognition`, `WikidataResolvedEntities`, `WikidataSitelinks`, `WikidataSocialMedia`, `WikidataTemporal`, `WikidataTimeValue`, `WikidataWeb`, `WomensArchives`, `WomensArchivesRecordSetType`, `WomensArchivesRecordSetTypes`, `WordCount`, `WorkRevision`, `WorldCatIdentifier`, `WorldHeritageSite`, `WritingSystem`, `XPath`, `XPathScore`, `YoutubeChannel`, `YoutubeComment`, `YoutubeTranscript`, and `YoutubeVideo` to enhance readability and precision. - Adjusted mappings and slot usage in various schemas to align with updated descriptions and improve data structure. - Added new synonyms in multiple languages for better localization support.
186 lines
6.4 KiB
YAML
186 lines
6.4 KiB
YAML
id: https://nde.nl/ontology/hc/class/TaxDeductibility
|
|
name: TaxDeductibility
|
|
title: TaxDeductibility Class
|
|
prefixes:
|
|
linkml: https://w3id.org/linkml/
|
|
hc: https://nde.nl/ontology/hc/
|
|
schema: http://schema.org/
|
|
prov: http://www.w3.org/ns/prov#
|
|
skos: http://www.w3.org/2004/02/skos/core#
|
|
imports:
|
|
- linkml:types
|
|
- ../slots/has_condition
|
|
- ../slots/has_description
|
|
- ../slots/has_label
|
|
- ../slots/has_percentage
|
|
- ../slots/has_type
|
|
- ../slots/effective_at
|
|
- ../slots/in_jurisdiction
|
|
- ../slots/minimum_of_minimum
|
|
default_prefix: hc
|
|
classes:
|
|
TaxDeductibility:
|
|
class_uri: schema:OfferItemCondition
|
|
description: >-
|
|
Fiscal treatment status for donations, specifying conditions, percentages, and jurisdictional scope for donor benefits.
|
|
alt_descriptions:
|
|
nl: Gestructureerde weergave van fiscale aftrekbaarheid van giften, inclusief voorwaarden en jurisdictie.
|
|
de: Strukturierte Darstellung der steuerlichen Abzugsfähigkeit von Spenden, inkl. Bedingungen und Jurisdiktion.
|
|
fr: Représentation structurée de la déductibilité fiscale des dons, avec conditions et juridiction.
|
|
es: Representación estructurada de la deducibilidad fiscal de donaciones, con condiciones y jurisdicción.
|
|
ar: تمثيل منظم لقابلية الخصم الضريبي للتبرعات بما يشمل الشروط والولاية القضائية.
|
|
id: Representasi terstruktur status pengurangan pajak untuk donasi, termasuk syarat dan yurisdiksi.
|
|
zh: 捐赠税收可抵扣状态的结构化表示，包含条件与司法辖区。
|
|
structured_aliases:
|
|
- literal_form: fiscale aftrekbaarheid
|
|
predicate: EXACT_SYNONYM
|
|
in_language: nl
|
|
- literal_form: steuerliche Abzugsfähigkeit
|
|
predicate: EXACT_SYNONYM
|
|
in_language: de
|
|
- literal_form: déductibilité fiscale
|
|
predicate: EXACT_SYNONYM
|
|
in_language: fr
|
|
- literal_form: deducibilidad fiscal
|
|
predicate: EXACT_SYNONYM
|
|
in_language: es
|
|
- literal_form: 税收可抵扣性
|
|
predicate: EXACT_SYNONYM
|
|
in_language: zh
|
|
- literal_form: deductibility
|
|
in_language: ar
|
|
- literal_form: deductibility
|
|
in_language: id
|
|
exact_mappings:
|
|
- schema:OfferItemCondition
|
|
close_mappings:
|
|
- prov:Entity
|
|
keywords:
|
|
- tax deductibility
|
|
- donation
|
|
- fiscal benefits
|
|
- charitable giving
|
|
comments:
|
|
- Replaces simple boolean tax_deductible flag with structured metadata
|
|
- Supports jurisdiction-specific variations and conditional deductibility
|
|
- Common statuses include fully, partially, conditionally, and not deductible
|
|
slots:
|
|
- has_type
|
|
- in_jurisdiction
|
|
- has_condition
|
|
- has_percentage
|
|
- minimum_of_minimum
|
|
- effective_at
|
|
slot_usage:
|
|
has_type:
|
|
# range: string # uriorcurie
|
|
required: true
|
|
inlined: false # Fixed invalid inline for primitive type
|
|
examples:
|
|
- value:
|
|
has_label: Fully Deductible
|
|
has_description: 100% of donation is tax-deductible
|
|
in_jurisdiction:
|
|
# range: string
|
|
inlined: false # Fixed invalid inline for primitive type
|
|
examples:
|
|
- value:
|
|
jurisdiction_code: NL
|
|
jurisdiction_name: Netherlands
|
|
- value:
|
|
jurisdiction_code: UK
|
|
jurisdiction_name: United Kingdom
|
|
has_condition:
|
|
range: Condition
|
|
inlined: true
|
|
multivalued: true
|
|
examples:
|
|
- value:
|
|
has_type: TAX_THRESHOLD
|
|
has_description:
|
|
description_text: "Donation must exceed €25 minimum"
|
|
description_type: condition
|
|
- value:
|
|
has_type: DECLARATION_REQUIRED
|
|
has_description:
|
|
description_text: Must complete Gift Aid declaration
|
|
description_type: condition
|
|
has_percentage:
|
|
range: Percentage
|
|
inlined: true
|
|
examples:
|
|
- value:
|
|
has_percentage_value: 100
|
|
- value:
|
|
has_percentage_value: 66
|
|
minimum_of_minimum:
|
|
range: decimal
|
|
effective_at:
|
|
range: datetime
|
|
inlined: false # Fixed invalid inline for primitive type
|
|
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
|
|
examples:
|
|
- value:
|
|
has_type:
|
|
has_label: Fully Deductible
|
|
has_description: 100% of donation is tax-deductible
|
|
in_jurisdiction:
|
|
jurisdiction_code: NL
|
|
jurisdiction_name: Netherlands
|
|
has_condition:
|
|
- has_type: TAX_THRESHOLD
|
|
has_description:
|
|
description_text: "Donation must exceed €25 minimum"
|
|
has_percentage:
|
|
- value:
|
|
has_type:
|
|
has_label: Conditionally Deductible
|
|
has_description: Deductible if conditions are met
|
|
in_jurisdiction:
|
|
jurisdiction_code: UK
|
|
jurisdiction_name: United Kingdom
|
|
has_condition:
|
|
- has_type: DECLARATION_REQUIRED
|
|
has_description:
|
|
description_text: Donor must complete Gift Aid declaration
|
|
has_percentage:
|
|
- value:
|
|
has_type:
|
|
has_label: Partially Deductible
|
|
has_description: Only portion of donation is deductible
|
|
in_jurisdiction:
|
|
jurisdiction_code: US
|
|
jurisdiction_name: United States
|
|
has_condition:
|
|
- has_type: FAIR_MARKET_VALUE
|
|
has_description:
|
|
description_text: Fair market value of benefits received is subtracted
|
|
has_percentage:
|
|
- value:
|
|
has_type:
|
|
has_label: Not Deductible
|
|
has_description: No tax benefit for this donation
|
|
in_jurisdiction:
|
|
jurisdiction_code: NL
|
|
jurisdiction_name: Netherlands
|
|
has_condition:
|
|
- has_type: BENEFIT_EXCEEDS_VALUE
|
|
has_description:
|
|
description_text: Membership benefits exceed donation value
|
|
annotations:
|
|
specificity_score: 0.5
|
|
specificity_rationale: 'Moderately specific - tax deductibility details relevant for
|
|
|
|
donation-focused queries.
|
|
|
|
'
|
|
replaces_slot: tax_deductible
|
|
migration_date: '2026-01-16'
|
|
custodian_types: "['*']"
|
|
modeling_notes: |
|
|
Replaces a simple boolean with structured deductibility metadata.
|
|
|
|
Typical statuses include full, partial, conditional, and non-deductible,
|
|
often varying by jurisdiction and donor conditions.
|