Wikidata:Property proposal/nonprofit tax status

organisation tax status

Originally proposed at Wikidata:Property proposal/Organization

   Done: organisation tax status (P13210) (Talk and documentation)

Description	country specific tax status of organisations like non-profits
Data type	Item
Allowed values	instance of (P31) = tax status (Q131437023)
Example 1	North Sea Foundation (Q2186795) -> algemeen nut beogende instelling (Q1977825)
Example 2	Boys' Brigade in Singapore (Q4952604) -> Institution of Public Character (Q131437002)
Example 3	Naturschutzbund Deutschland (Q516755) -> tax-exempt under the German Fiscal Code (Q131438677)
Expected completeness	always incomplete (Q21873886)
Type constraint – instance of	organization (Q43229) or type of organization (Q17197366)

Motivation

Some countries distinguish whether an organisation is non-profit, aka. tax-exempt, not solely based on its legal form. In some cases, the same legal form can be either for-profit or not-for-profit. These countries typically have a tax status that makes this distinction.

The “organisation tax status” is intended to clarify which organisations are subject to specific tax regulations, for example, to determine which organisations can receive tax-deductible donations or whether a German foundation qualifies as a non-profit organisation or serves purely private purposes.

Three examples:

• Netherlands: Nonprofits of different legal forms can have the "ANBI-status" algemeen nut beogende instelling (Q1977825) that allows tax exemptions. So i.e. North Sea Foundation (Q2186795) has the legal form (P1454) of stichting (Q19605764) and also has ANBI-status since 01-01-2008, but there are also stichting (Q19605764) that don't have this tax status.
• Singapore: Charities can have the status of Institution of Public Character (Q131437002), but only if they have certain qualifications. i.e. they can not benefit only a sectional interest or group.
• Germany: A private foundation (Q56242138) can be used as a family holding or as a non-profit organisation. It depends on the tax-status tax-exempt under the German Fiscal Code (Q131438677), which is given by the local revenue service (Q573607)

Discussion

• NGOgo (talk) Bogger (talk) PantherStrix (talk) PKM (talk) Jklamo (talk) Nw520 (talk) Olyammon (talk) 03:46, 2 August 2022 (UTC) Saiphani02 (talk) Jeanne Noiraud (talk) 20:34, 30 June 2024 (UTC) Laurenz Sommerlad (talk) tdombos (talk) Soylacarli (talk) 13:57, 15 April 2025 (UTC) Trivialist (talk) Qotza (talk) 15:47, 5 December 2025 (UTC) Fundraisingmonkey (talk) Ben Feagin (talk) Wil540 art (talk) 01:20, 29 May 2026 (UTC) SonalDahanayaka (talk) 01:20, 29 May 2026 (UTC)
  Notified participants of WikiProject Nonprofit Organizations,
  PAC2 (talk) User:NGOgo (talk) (Focus on Non-profit-Organizations) ArthurPSmith (talk) PKM (talk) Jjanhone (talk) Legonin (talk) SonalDahanayaka (talk)
  Notified participants of WikiProject Organizations
•  Question Why does this have to be scoped to non-profits? Wouldn't a general property for "tax status" be just as useful? Ainali (talk) 17:10, 16 December 2024 (UTC)

@Ainali: Fine with me, if we use something like has use (P366) = nonprofit organization (Q163740) on the statuses to make selection easier. But I can't imagine any uses at the moment, do you have examples of non non-profit statuses in mind? --NGOgo (talk) 20:01, 16 December 2024 (UTC)

What I know is that different legal forms in Sweden, for example, aktiebolag (Q422007), economic association (Q10480691) and general partnership (Q646164) are taxed slightly differently and while I don't know exactly which items would fit as values, I am guessing that is the case in some other countries too which would be very interesting to be able to query and compare. Ainali (talk) 21:13, 16 December 2024 (UTC)

Ok. Changed it to a more general name. I guess the main use will be non-profits, but in that case it can be used more general. --NGOgo (talk) 22:15, 16 December 2024 (UTC)

@Ainali: Is this a proposal you can support in the current form? --NGOgo (talk) 10:28, 20 December 2024 (UTC)

It's better! I do think we also need to be able to add this to types of organizations (see below). Also, I think we need this property, but we also need to get it as good as we can from the start as changing scopes after the fact is a hassle and unclarities may lead to divergent modeling. Ainali (talk) 08:52, 22 December 2024 (UTC)

•  Support --So9q (talk) 09:20, 17 December 2024 (UTC)
•  Question How would this propety relate to 501(c)(3) organization (Q18325436), 501(c)(4) organization (Q18325483), 501(c)(6) organization (Q18325460) etc. which are currently being used on legal form (P1454) for US non-profits even though they are basically different federal tax statuses, not a legal forms per se? Samoasambia ✎ 12:44, 18 December 2024 (UTC)

  I’m not sure; this would need to be discussed with locals (there is no WikiProject I could find). I don’t know the American system too well, but I have the impression that the 501s are almost used like legal forms, at least in everyday language. --NGOgo (talk) 18:27, 18 December 2024 (UTC)

  This is a great question! It led me down on another track though, I think that this property should also be possible to use on types of organizations, not only on individual organizations. That's because what is true for one legal form, is, in some jurisdictions, true for all orgs of that type. And then we have proper statuses that need to go on the individual organization. Like I mentioned above, every economic association (Q10480691) in Sweden will have the same tax status, whereas Q10405696 is not a legal form (and I think the modeling of the item needs to improve), but a ideell förening (Q31883598) with a special status. Ainali (talk) 08:50, 22 December 2024 (UTC)

•  Support for all organizations, not restricted to nonprofits. Arpyia (talk) 11:02, 21 December 2024 (UTC)

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@NGOgo, Ainali, So9q, Samoasambia, Arpyia:  Done: organisation tax status (P13210). --Lewis Hulbert (talk) 05:03, 6 January 2025 (UTC)

The page is currently inaccessible as per phab:T374230, but this will resolve itself in time. --Lewis Hulbert (talk) 05:03, 6 January 2025 (UTC)

@Samoasambia @NGOgo: Coming in late here, but this property is a great development from my perspective in the U.S. Although 501(c)(3) organization (Q18325436) is treated like a legal form in colloquial language, we have lots of actual type of legal entity in the United States (Q57653825) specific to each state, such as Nonprofit Corporation Religious (Q130265036). These are increasingly being used on organization items, creating conflicts. Editors have introduced a variety of workarounds, such as applies to jurisdiction (P1001) qualifiers. With the new property, we no longer need these workarounds anymore. Minh Nguyễn ^💬 19:53, 16 March 2026 (UTC)

@Mxn Thanks. I tried to list all legal forms and tax statuses on Wikidata:WikiProject Nonprofit Organizations/United States of America. Please don't hesitate to work on it.

I think untangling all this is quite a lot of work, but the wikidata infrastructure is here now with the right properties and items. Best NGOgo (WikiProject Nonprofits) 09:10, 24 March 2026 (UTC)