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.
205 lines
6.8 KiB
YAML
205 lines
6.8 KiB
YAML
id: https://nde.nl/ontology/hc/class/TaxScheme
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name: TaxScheme
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title: TaxScheme Class
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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schema: http://schema.org/
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skos: http://www.w3.org/2004/02/skos/core#
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org: http://www.w3.org/ns/org#
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prov: http://www.w3.org/ns/prov#
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imports:
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- linkml:types
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- ../slots/expired_at
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- ../slots/has_description
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- ../slots/identified_by
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- ../slots/has_label
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- ../slots/has_type
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- ../slots/effective_at
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- ../slots/in_jurisdiction
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- ../slots/has_legal_basis
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- ../slots/offer
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- ../slots/regulated_by
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default_prefix: hc
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classes:
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TaxScheme:
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class_uri: schema:GovernmentService
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description: >-
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Government fiscal incentive program governing charitable donation benefits and institutional tax status.
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alt_descriptions:
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nl: Overheidsfiscaal stimuleringsprogramma dat voordelen voor liefdadigheidsdonaties en institutionele belastingstatus regelt.
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de: Staatliches Förderungsprogramm für steuerliche Anreize für Wohltätigkeitsspenden und institutionellen Steuerstatus.
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fr: Programme d'incitation fiscale gouvernemental régissant les avantages des dons caritatifs et le statut fiscal institutionnel.
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es: Programa de incentivo fiscal gubernamental que regula los beneficios de donaciones benéficas y el estatus fiscal institucional.
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ar: برنامج حكومي للحوافز الضريبية ينظم فوائد التبرعات الخيرية والوضع الضريبي المؤسسي.
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id: Program insentif fiskal pemerintah yang mengatur manfaat donasi amal dan status pajak kelembagaan.
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zh: 管理慈善捐赠优惠和机构税务地位的政府财政激励计划。
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structured_aliases:
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- literal_form: fiscale regeling
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predicate: EXACT_SYNONYM
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in_language: nl
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- literal_form: Steuerschema
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predicate: EXACT_SYNONYM
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in_language: de
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- literal_form: régime fiscal
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predicate: EXACT_SYNONYM
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in_language: fr
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- literal_form: esquema fiscal
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predicate: EXACT_SYNONYM
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in_language: es
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- literal_form: 税务方案
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predicate: EXACT_SYNONYM
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in_language: zh
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- literal_form: scheme
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in_language: ar
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- literal_form: scheme
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in_language: id
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keywords:
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- tax scheme
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- fiscal incentive
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- charitable giving
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- ANBI
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- Gift Aid
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exact_mappings:
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- schema:GovernmentService
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close_mappings:
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- skos:Concept
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- org:Organization
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related_mappings:
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- prov:Entity
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- schema:Legislation
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slots:
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- has_type
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- has_label
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- has_description
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- identified_by
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- in_jurisdiction
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- offer
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- regulated_by
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- legal_basis
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- effective_at
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- expired_at
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slot_usage:
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has_type:
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# range: string # uriorcurie
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required: true
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examples:
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- value: CulturalANBI
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- value: GiftAid
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- value: Section501c3
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has_label:
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# range: string
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examples:
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- value: Cultural ANBI (125%)
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- value: Gift Aid eligible
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has_description:
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# range: string
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identified_by:
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# range: string
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examples:
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- value: RSIN 123456789
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- value: Charity No. 1234567
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in_jurisdiction:
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# range: string
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required: true
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examples:
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- value: NL
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- value: UK
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- value: US
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- value: DE
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offer:
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range: TaxDeductibility
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inlined: true
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multivalued: true
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examples:
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- value:
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has_type:
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has_label: Fully Deductible
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has_percentage:
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has_percentage_value: 100
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- value:
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has_type:
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has_label: Enhanced Cultural
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has_percentage:
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has_percentage_value: 125
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regulated_by:
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# range: string
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examples:
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- value: Belastingdienst
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- value: HMRC
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- value: IRS
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legal_basis:
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# range: string
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examples:
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- value: Wet inkomstenbelasting 2001
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- value: Finance Act 1990
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- value: Internal Revenue Code Section 501(c)(3)
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effective_at:
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range: date
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expired_at:
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range: TimeSpan
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inlined: true
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comments:
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- Tax schemes vary significantly by jurisdiction - always document jurisdiction
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- Cultural institutions often qualify for enhanced rates beyond standard charity status
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- Scheme status may need periodic renewal - track effective_date and expiration_date
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- Link to regulatory body websites for current requirements
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see_also:
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- https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/gift-aftrekken
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- https://www.gov.uk/donating-to-charity/gift-aid
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- https://www.irs.gov/charities-non-profits/charitable-organizations
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- https://www.impots.gouv.fr/professionnel/dons-et-mecenat
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examples:
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- value:
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has_type: CulturalANBI
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has_label: Cultural ANBI (125%)
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has_description: Rijksmuseum is registered as Cultural ANBI, providing donors with 125% tax deduction (100% standard + 25% cultural bonus).
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identified_by: RSIN 002006066
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jurisdiction: NL
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offer:
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- has_type:
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has_label: Enhanced Cultural Deductibility
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has_percentage:
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regulatory_body: Belastingdienst
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legal_basis: Wet inkomstenbelasting 2001, Art. 6.39a
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effective_at: '2008-01-01'
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- value:
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has_type: GiftAid
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has_label: Gift Aid eligible
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has_description: "British Library is registered for Gift Aid, allowing the library to reclaim 25p for every £1 donated by UK taxpayers."
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identified_by: Charity No. 1034686
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jurisdiction: UK
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offer:
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- has_type:
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has_label: Fully Deductible
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has_percentage:
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regulatory_body: HMRC
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legal_basis: Finance Act 1990
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effective_at: '1990-10-01'
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- value:
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has_type: Section501c3
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has_label: 501(c)(3) tax-exempt
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has_description: Smithsonian Institution is recognized as a 501(c)(3) organization, allowing donors to deduct contributions on federal income taxes.
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identified_by: EIN 53-0206027
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jurisdiction: US
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offer:
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- has_type:
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has_label: Fully Deductible
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has_percentage:
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regulatory_body: IRS
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legal_basis: Internal Revenue Code Section 501(c)(3)
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annotations:
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specificity_score: 0.5
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specificity_rationale: 'Moderately specific - tax scheme details are primarily relevant
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for donation and fiscal compliance queries, not general heritage
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discovery.
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'
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replaces_slot: tax_scheme
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migration_date: '2026-01-16'
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custodian_types: "['*']"
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modeling_notes: |
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TaxScheme captures jurisdiction-specific incentive programs (e.g., ANBI,
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Gift Aid) and links them to deductibility details via TaxDeductibility.
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