11.2.4 Explanation

The Dutch tax legislator has chosen to list religion, spirituality and philosophy of life separately as a category of charities. An explanation for this choice is lacking. The legislator could also have chosen an umbrella term such as “world view” or “philosophy of life” for this category. Apparently, the legislator sees differences between the three subcategories which necessitate a separate designation, but the distinction is not clear. Neither the law nor the legislative history provides a definition of the three subcategories. The interpretation of these three concepts is therefore a task for the judge. Dutch courts are struggling with this. Sociological, philosophical and theological sources provide an abundance of definitions and descriptions but no generally accepted definition of ‘religion’, ‘spirituality’ and ‘philosophy of life’ is available.

In drawing up my working definitions, I drew inspiration from all these sources and ultimately opted for practical definitions that somewhat distinguish the three terms from one another. This was sufficient for my study. These working definitions can offer guidance in the interpretation of the three terms.