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glam/frontend/public/schemas/20251121/linkml/modules/classes/TaxDeductibility.yaml
kempersc ec113e8811 Add new classes and slots for archival and educational metadata 
- Introduced EADIdentifier, EBook, EcclesiasticalProvince, Edition, Editor, Education, EmailAddress, and Size classes to enhance archival description capabilities.
- Added slots for digital presence types, digital surrogates, digitization status, and dimensions to support comprehensive metadata management.
- Migrated existing slots such as ead_id, edition_number, and dimension to new structured formats.
- Established relationships between works and their editions, sizes, and editors to improve data interconnectivity.
- Enhanced ontology alignment with Schema.org and BIBFRAME standards for better interoperability.
2026-01-26 09:00:29 +01:00

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YAML
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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#
imports:
- linkml:types
- ../slots/has_or_had_type
- ../slots/has_or_had_label
- ../slots/has_or_had_description
# REMOVED 2026-01-23: deductibility_status migrated to has_or_had_type + TaxDeductibilityType
- ./TaxDeductibilityType # was: DeductibilityStatusEnum - migrated per Rule 53 (2026-01-23)
- ./TaxDeductibilityTypes # Concrete subclasses per Rule 0b
- ../slots/has_or_had_condition # was: deductibility_conditions - migrated per Rule 53 (2026-01-23)
- ./Condition # Range for has_or_had_condition
- ../slots/minimum_donation # Centralized per Rule 48 (2026-01-17)
- ../slots/jurisdiction
- ../slots/has_or_had_percentage # was: deductible_percentage - migrated per Rule 53 (2026-01-23)
- ./Percentage # Range for has_or_had_percentage
- ../slots/is_or_was_effective_at
- ./TimeSpan
- ./Jurisdiction
default_prefix: hc
classes:
TaxDeductibility:
class_uri: schema:OfferItemCondition
description: |
Structured representation of tax deductibility status for donations.
**PURPOSE**:
Replaces simple boolean `tax_deductible` flag with structured class
that can capture:
- Deductibility status (full, partial, none, conditional)
- Jurisdiction-specific variations
- Conditions and limitations
- Temporal validity
**MIGRATION**:
Replaces bespoke `tax_deductible` boolean slot per slot_fixes.yaml
revision and Rule 53/56.
**DATA MODEL**:
```
TaxDeductibility
│
├── has_or_had_type ──→ TaxDeductibilityType (FullyDeductible, etc.)
│
├── jurisdiction ──→ Jurisdiction class
│
├── has_or_had_condition ──→ Condition (structured conditions)
│
└── effective_from / effective_until ──→ dates
```
**DEDUCTIBILITY STATUSES**:
| Status | Meaning |
|--------|---------|
| FULLY_DEDUCTIBLE | 100% of donation is tax-deductible |
| PARTIALLY_DEDUCTIBLE | Only portion is deductible |
| NOT_DEDUCTIBLE | No tax benefit for donors |
| CONDITIONALLY_DEDUCTIBLE | Deductible if conditions met |
| JURISDICTION_DEPENDENT | Varies by donor's tax jurisdiction |
**HERITAGE SECTOR EXAMPLES**:
- Museum membership: Often NOT deductible (benefits received)
- Pure donation: FULLY_DEDUCTIBLE in most jurisdictions
- Gala ticket: PARTIALLY_DEDUCTIBLE (fair market value deducted)
- International donation: JURISDICTION_DEPENDENT
exact_mappings:
- schema:OfferItemCondition
close_mappings:
- prov:Entity
slots:
- has_or_had_type # was: deductibility_status - migrated per Rule 53 (2026-01-23)
- jurisdiction
- has_or_had_condition # was: deductibility_conditions - migrated per Rule 53 (2026-01-23)
- has_or_had_percentage # was: deductible_percentage - migrated per Rule 53 (2026-01-23)
- minimum_donation
- is_or_was_effective_at
slot_usage:
has_or_had_type: # was: deductibility_status - migrated per Rule 53 (2026-01-23)
range: TaxDeductibilityType
required: true
inlined: true
description: |
The deductibility classification type.
MIGRATED from deductibility_status per slot_fixes.yaml (Rule 53).
Uses TaxDeductibilityType class hierarchy per Rule 0b.
examples:
- value:
has_or_had_label: "Fully Deductible"
has_or_had_description: "100% of donation is tax-deductible"
description: Full deductibility type
jurisdiction:
range: Jurisdiction
inlined: true
description: |
Jurisdiction where this deductibility applies.
Uses Jurisdiction class for structured representation.
examples:
- value:
jurisdiction_code: NL
jurisdiction_name: Netherlands
description: Netherlands
- value:
jurisdiction_code: UK
jurisdiction_name: United Kingdom
description: United Kingdom
has_or_had_condition: # was: deductibility_conditions - migrated per Rule 53 (2026-01-23)
range: Condition
inlined: true
multivalued: true
description: |
Conditions that must be met for tax deductibility.
MIGRATED from deductibility_conditions per slot_fixes.yaml (Rule 53).
Uses Condition class for structured condition representation.
examples:
- value:
has_or_had_type: TAX_THRESHOLD
has_or_had_description:
description_text: "Donation must exceed €25 minimum"
description_type: condition
description: Dutch minimum threshold condition
- value:
has_or_had_type: DECLARATION_REQUIRED
has_or_had_description:
description_text: "Must complete Gift Aid declaration"
description_type: condition
description: UK Gift Aid requirement condition
has_or_had_percentage: # was: deductible_percentage - migrated per Rule 53 (2026-01-23)
range: Percentage
inlined: true
description: |
Percentage of donation that is deductible (0-100).
MIGRATED from deductible_percentage per slot_fixes.yaml (Rule 53).
Uses Percentage class for structured representation.
For enhanced cultural deductions (e.g., 125%), use 100 here
and document the enhancement in regulated_by_scheme.
examples:
- value:
percentage_value: 100
percentage_display: "100%"
percentage_context: "deductibility"
description: Fully deductible (100%)
- value:
percentage_value: 70
percentage_display: "70%"
percentage_context: "deductibility"
description: Partially deductible (70%)
minimum_donation:
range: decimal
description: |
Minimum donation amount for tax deductibility.
is_or_was_effective_at:
range: TimeSpan
inlined: true
description: |
Time period when this deductibility status is/was effective.
MIGRATED from effective_from/effective_until per Rule 53.
Uses TimeSpan with begin_of_the_begin and end_of_the_end.
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_or_had_type:
has_or_had_label: "Fully Deductible"
has_or_had_description: "100% of donation is tax-deductible"
jurisdiction:
jurisdiction_code: NL
jurisdiction_name: Netherlands
has_or_had_condition:
- has_or_had_type: TAX_THRESHOLD
has_or_had_description:
description_text: "Donation must exceed €25 minimum"
has_or_had_percentage:
percentage_value: 100
percentage_display: "100%"
description: Dutch ANBI fully deductible donation
- value:
has_or_had_type:
has_or_had_label: "Conditionally Deductible"
has_or_had_description: "Deductible if conditions are met"
jurisdiction:
jurisdiction_code: UK
jurisdiction_name: United Kingdom
has_or_had_condition:
- has_or_had_type: DECLARATION_REQUIRED
has_or_had_description:
description_text: "Donor must complete Gift Aid declaration"
has_or_had_percentage:
percentage_value: 100
percentage_display: "100%"
description: UK Gift Aid conditional deductibility
- value:
has_or_had_type:
has_or_had_label: "Partially Deductible"
has_or_had_description: "Only portion of donation is deductible"
jurisdiction:
jurisdiction_code: US
jurisdiction_name: United States
has_or_had_condition:
- has_or_had_type: FAIR_MARKET_VALUE
has_or_had_description:
description_text: "Fair market value of benefits received is subtracted"
has_or_had_percentage:
percentage_value: 70
percentage_display: "70%"
description: US gala ticket with partial deductibility
- value:
has_or_had_type:
has_or_had_label: "Not Deductible"
has_or_had_description: "No tax benefit for this donation"
jurisdiction:
jurisdiction_code: NL
jurisdiction_name: Netherlands
has_or_had_condition:
- has_or_had_type: BENEFIT_EXCEEDS_VALUE
has_or_had_description:
description_text: "Membership benefits exceed donation value"
description: Museum membership not tax-deductible
annotations:
specificity_score: 0.50
specificity_rationale: |
Moderately specific - tax deductibility details relevant for
donation-focused queries.
replaces_slot: tax_deductible
migration_date: "2026-01-16"
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