Gifts to atherosclerosis society EAS now qualify for tax cut

European Atherosclerosis Society (EAS), organisation number 802418-0427 in Malmö, joined Skatteverket's list of approved gift recipients with effect from 13 November 2026Skatteverket. Money gifts to the society from that date count toward the donor's gift tax reductionSkatteverket, provided the remaining conditions are met. Gifts to the society must be earmarked for scientific research or social aid work at the latest when given, so the recipient can separate reduction-qualifying gifts from other donations.

The reduction is 25 per cent of the gift amountSkatteverket, up to 3,000 kronor per yearSkatteverket, which corresponds to total gifts of 12,000 kronor. Each gift must be at least 200 kronor to the same recipient on one gift occasionSkatteverket, and the donor must give at least 2,000 kronor over the year, to one or several approved recipientsSkatteverket. Splitting a payment counts each instalment as its own occasion, even to the same recipient.

Timing of the approval is decisive. The recipient must be approved when the gift is made, and the donor must verify that at every gift occasion; the organisation applies for approval itself. An approval runs from the decision date through three years after that year and can be renewed. If an approval is later revoked, it still protects a donor who checked approval at the time of the gift.

The recipient reports qualifying gifts on control statement KU65, and the amounts are pre-filled in the donor's income tax return together with each recipient's name. Donors give the recipient their personal identity number; there is no way to decline the statement except by giving anonymously, giving below 200 kronor per occasion, or giving to a non-qualifying purpose. A missing or wrong statement can be corrected under other information in the return, naming the approved recipient and the total, with supporting documents kept available. A pre-filled reduction can also be declined there. Gift costs never count toward the base.

The private-individual reduction covered here is limited to individuals; legal persons have a separate reduction path for gifts from 2026. The donor must turn 18 by 31 December of the gift year, pay tax in Sweden on all income from wherever earned, and have enough tax for the reduction to offset against municipal and state tax, state property tax and the municipal property charge in a fixed order. Non-residents taxed on all or virtually all income in Sweden who elect taxation under the Income Tax Act qualify on the same terms. A death estate gets the reduction only for gifts the deceased made before death; testamentary gifts do not qualify. An employer gift of at least 200 kronor to an approved recipient in the employee's name counts as a taxable salary benefit and can still ground a reduction.

The legal basis is Skatteverket's approval of the recipient and the KU65 control-statement duty for reduction-qualifying gifts.