Tax status of donations

In Switzerland

The Institute and FERIS are private foundations of public utility.

This means:

a) There are no fees associated with the donation
b) Federal law permits a reduction of a maximum of 10% of the net taxable income
c) At the cantonal level, in Geneva and Vaud, the law allows a tax deduction of up to 20% of the net taxable income (or net taxable profit in the case of a company), with a minimal sum of CHF 200.- for the former and CHF 100.- for the latter.
d) For other cantons, tax deductions are as follows:
Canton Maximum deductible cap
AG 20% CHF 100.-
AI 10% for donations starting at CHF 100.-  
AR 10% CHF 100.-
BE 10% CHF 100.-
BL unlimited  
BS 10% CHF 100.-
FR 5% for donations starting at CHF 500.-  
GE 5% CHF 200.-
GL 5% for donations starting at CHF 200.- CHF 200.-
GR 10%  
JU 10%  
LU 10% or max. CHF 5,600.- CHF 100.-
NE 1% CHF 100.-
NW 10%  
OW 10% CHF 100.-
SG 10% for donations starting at CHF 500.-  
SH 20% CHF 200.-
SO Max. CHF 12,000.- CHF 100.-
SZ 10% CHF 100.-
TG 10% for donations starting at CHF 200.- up to a max. CHF 8,000.-  
TI 10% CHF 100.-
UR 10% CHF 100.-
VD 20% as of 01.01.06 CHF 100.-
VS 10%  
ZG 10% CHF 100.-
ZH 20% CHF 100.-


The option, which exists in several European countries, of paying through an intermediary organisation offers interesting tax breaks to donors. Please contact us for additional information.

United States
Donations from United States residents can be made to Friends of the Graduate Institute, Geneva, Inc, a 501 (c) (3) corporation as recognized by the U.S. Internal Revenue Service. Charitable contributions to the educational purposes of the Foundation are tax deductible under U.S. tax law.