Request for information

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?

• 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).

• 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)?

• 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,