Subject: Request for information: Tax incentives for individual philanthropy and related impact data
From: "Rugile Atkociunaite" <[email-masked]>
To: "EMTA - MTA" <[email-masked]>, "Info - RAM" <[email-masked]>
Date: Wed, 4 Mar 2026 17:12:44 +0200

Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Dear Sir/Madam,

I hope this message finds you well.

I am writing on behalf of Smart Continent Management Institute, UAB, which
is currently conducting an evaluation titled Evaluation of the Impact of
Tax Incentives for Individuals on Philanthropy in Lithuania. The
evaluation is being carried out pursuant to the service agreement signed
on 9 January 2026 with the Ministry of Culture of Lithuania (hereinafter –
the Contracting Authority).

One of the main objectives of the Evaluation is to analyze relevant
international best practices, and to formulate evidence-based
recommendations for potential improvements to the Lithuanian tax and legal
framework. In this context, we would be grateful if your institution could
provide information and, where possible, statistical data regarding tax
incentives for philanthropy applicable to individual persons.

Specifically, we kindly request information on the following:

1.
Existing tax incentives

*
What tax incentives are currently available to individual donors (e.g.,
tax deductions, tax credits, income tax designation mechanisms, or other
instruments)?

*
What are the eligibility criteria and administrative requirements for
individuals to benefit from these incentives?

2.
Statistical data on donations

*
Total annual amount donated by individual persons over the past 5–10 years
(if available).

*
Distribution of donations by sector (e.g., culture, education, social
services, health, environment, sports, religious organizations, etc.).

*
Number of individual donors per year.

*
Average donation amount per donor (if available).

3.
Trends and dynamics

*
Have you observed an increase or decrease in individual donations over
recent years? If so, by what percentage have donations changed
(year-on-year or over a defined period)?

4.
Impact evaluation and analysis

*
Has your institution conducted or commissioned any impact evaluations
assessing the effectiveness of tax incentives in stimulating philanthropy?
If yes, could you kindly share the reports or summaries of key findings?

*
Are there internal assessments regarding the fiscal impact of these
incentives (e.g., estimated revenue forgone, administrative costs)?

*
Have there been discussions regarding alternative models (e.g., expanded
deductions, refundable tax credits, matching mechanisms)?

If possible, we would appreciate receiving data in a structured format
(e.g., Excel tables or statistical reports). All information will be used
exclusively for analytical purposes within the scope of the Evaluation and
appropriately referenced.

Should you require any additional information regarding the Evaluation or
its scope, we would be pleased to provide further clarification.

We would be grateful if you could respond at your earliest convenience or
indicate an appropriate contact person within your institution for this
matter.

Thank you in advance for your cooperation.

Yours faithfully,

Rugilė Atkočiūnaitė

Senior Analyst

Smart Continent Management Institute

Saulėtekio al. 15-1, LT -10224 Vilnius, Lietuva

[email-masked]
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