Friday of Sorrows: a journey of faith during Holy Week

In the portico at the entrance to the Easterthe Friday of Sorrows marks a profoundly spiritual anteroom that invites us to contemplate the silent and loving suffering of our mother, our mother, the Virgin Mary. This day, celebrated on the Friday before Palm Sunday, becomes an opportunity to approach the heart of a mother who accompanies the way of the cross of her Son. In many parishes the Way of the Cross is replaced by the Via Matrix that contemplates the sufferings of Mary.

The so-called Seven Sorrows of the Virgin Mary are a centuries-old devotion that invites to meditate on the most painful moments that Mary lived with Jesus. Through this meditation, the faithful find a bridge to connect their own suffering with Christian hope.

The Seven Sorrows of the Virgin Mary

1) The prophecy of Simeon

When Mary presents Jesus in the temple, Simeon announces to her that a "sword will pierce his soul". This first sorrow opens Mary's heart to an uncertain future, full of trials where everything in her is Faith and Hope in her Son as she did in her first great yes in the Incarnation.

Teacher of charity. Remember that scene of the presentation of Jesus in the temple. The old man Simeon "assured Mary, his Mother: "Behold, this child is destined for the ruin and resurrection of many in Israel and to be the target of contradiction, which will be for you a sword that will pierce your own soul, so that the thoughts hidden in the hearts of many will be revealed". Mary's immense charity for humanity makes Christ's affirmation true also in her: "Greater love has no one than this, that a man lay down his life for his friends".

In the midst of Holy Week, this passage reminds us that faith does not always mean certainty, but trust in the midst of darkness.

2) The flight to Egypt

Mary and Joseph must flee to Egypt to protect the child Jesus from the threat of Herod. This scene speaks to us of the pain of instability, of abandoning one's own land and of fear for the life of a child. The Virgin Mary becomes the image of all mothers who must leave everything for love.

After he had departed, an angel of the Lord appeared to Joseph in a dream and said, "Arise, take the child and his mother and flee to Egypt; stay there until I tell you, for Herod is going to seek the child to destroy him." He arose, took the child and his mother by night and went to Egypt. There he stayed until the death of Herod, so that what the Lord announced by the prophet would be fulfilled when he said, "Out of Egypt I called my son" (Mt 2:13-15).

Mary cooperated with her charity so that the faithful could be born in the Church, members of that Head of which she is effectively mother according to the body. As Mother, she teaches; and, also as Mother, her lessons are not noisy. It is necessary to have in the soul a base of refinement, a touch of delicacy, in order to understand what she manifests to us, more than with promises, with works.

3) The Baby Jesus lost in the temple

For three days, Mary and Joseph search for Jesus, who had remained in the temple. The anguish of loss and helplessness in the face of what is not understood are human emotions that we have all experienced. The Virgin Mary takes them on with faith and humility.

The Gospel of the Holy Mass reminded us of that moving scene of Jesus, who remains in Jerusalem teaching in the temple. Mary and Joseph went the whole journey, asking relatives and acquaintances. But when they did not find him, they returned to Jerusalem in search of him. "The Mother of God, who eagerly sought her son, lost through no fault of hers, who experienced the greatest joy in finding him, will help us to retrace our steps, to rectify what is necessary when, because of our lightness or sins, we fail to distinguish Christ. We will thus attain the joy of embracing Him again, to tell Him that we will not lose Him any more (Friends of God, 278).

4) Mary meets Jesus on the road to Calvary.

On the Via Dolorosa, Mary meets her Son carrying the cross. She cannot stop the suffering, but she is there. This scene, so representative in Holy Week processions, speaks to us of the value of presence, of being with the suffering even if we cannot change their destiny.

Hardly has Jesus risen from his first fall, when he meets his Blessed Mother, beside the road through which he is passing.

With immense love Mary looks at Jesus, and Jesus looks at his Mother; their eyes meet, and each heart pours into the other its own sorrow. Mary's soul is flooded with bitterness, in the bitterness of Jesus Christ.

O you who pass by on the way, look and see if there is any sorrow comparable to my sorrow (Lam I, 12).

But no one notices, no one notices; only Jesus.

Simeon's prophecy has been fulfilled: a sword will pierce your soul (Lk II, 35).

In the dark solitude of the Passion, Our Lady offers her Son a balm of tenderness, of union, of fidelity; a yes to the divine will.

Hand in hand with Mary, you and I also want to console Jesus, accepting always and in everything the Will of his Father, of our Father.

Only in this way will we taste the sweetness of the Cross of Christ, and embrace it with the strength of love, carrying it in triumph along all the roads of the earth. Station IV Way of the Cross.

5) Jesus' crucifixion and death

Mary's heart breaks as she watches her Son die on the cross. This pain sums up the greatest sacrifice, that of love that holds nothing back. The Virgin Mary remains standing, firm in faith. On Friday of Sorrows, this image takes on a special force, reminding us that Christian hope is born on the cross.

Standing by the cross of Jesus were his mother and his mother's sister, Mary of Clopas, and Mary Magdalene. When Jesus saw his mother, and the disciple whom he loved standing beside her, he said to his mother, "Woman, behold, your son. Then he said to the disciple, "Behold your mother." And from that hour the disciple took her to himself. After this, when Jesus knew that all things were accomplished, that the scripture might be fulfilled, he said, "I thirst." And there was there a vessel full of vinegar; and tying a sponge soaked in the vinegar to a branch of hyssop, they put it to his mouth. When Jesus had taken the vinegar, he said, "All is finished." And bowing his head, he gave up the ghost (Jn 19:25-30).

In the scandal of the Sacrifice of the Cross, Holy Mary was present, listening with sadness to Those who passed by blasphemed, shaking their heads and crying out, "You who tear down the temple of God and in three days rebuild it, save yourself; if you are the Son of God, come down from the Cross. Our Lady listened to the words of her Son, joining in his pain: My God, my God, why have you forsaken me? What could she do? Fuse herself with the redeeming love of her Son, offer to the Father the immense pain - like a sharp sword - that pierced his pure Heart.

6) Jesus is taken down from the cross and handed over to his mother.

Mary receives in her arms the dead body of Jesus. It is a moment of silence, of deep mourning. She embraces him with the same love with which she received him at birth. In this gesture is all the tenderness of a mother who continues to love even in death.

Now, as we stand before that moment of Calvary, when Jesus has already died and the glory of his triumph has not yet been manifested, it is a good opportunity to examine our desires for Christian life, for holiness; to react with an act of faith to our weaknesses, and trusting in the power of God, to resolve to put love into the things of our day. The experience of sin should lead us to sorrow, to a more mature and deeper decision to be faithful, to truly identify ourselves with Christ, to persevere, whatever the cost, in that priestly mission that he has entrusted to all his disciples without exception, which urges us to be salt and light of the world. (Christ Is Passing By, 96). Christ is passing by, 96

7) They bury the body of Jesus

Finally, Mary accompanies her Son to the tomb. The stone closes, and everything seems to be over. But hope beats in Mary's heart. She knows that God keeps his promises, even though now all is silence and darkness.

After this, Joseph of Arimathea, who was a disciple of Jesus, though secretly for fear of the Jews, asked Pilate for permission to remove the Body of Jesus. Pilate granted it. So he went and removed the body of Jesus. Nicodemus also came, the one who had gone to him before by night, bringing a mixture of myrrh and aloes, about a hundred pounds. They took the body of Jesus and bound it with linen cloths and spices, as the Jews were accustomed to bury. And there was a garden in the place where he was crucified, and in the garden a new tomb, in which no one had yet been buried. Since it was the preparation of the Jews, and because of the proximity of the tomb, they laid Jesus there (Jn 19:38-42).

Let us now ask the Lord, to end this time of conversation with Him, to grant us to repeat with St. Paul that "we triumph by virtue of him who loved us. For I am sure that neither death, nor life, nor angels, nor principalities, nor virtues, nor things present, nor things to come, nor power, nor height, nor depth, nor any other creature will ever be able to separate us from the love of God, which is in Jesus Christ our Lord".

The Virgin Mary as a companion in sorrow

To meditate on the Seven Sorrows of the Virgin Mary is not to remain in suffering, but to discover a way to live it with meaning. Mary is not a distant figure, but a mother who knows us and who has experienced human pain. During Holy Week, her pierced heart becomes a refuge for those who are going through trials.

The Friday of Sorrows is a special occasion for pray the Rosary of the Seven Sorrows or simply to make a prayer from the depths of the heart. The sword that pierces Mary's heart can become a light for our own wounds.

Holy Week: time to open the heart

To live Holy Week is to enter into the mystery of God's love. And Mary, with her wounded but faith-filled heart, is the best guide. Her discreet and courageous presence in each step of Christ's passion reminds us that pain is not the end, but the beginning of a transformation.

This Friday of Sorrows, let us place our hearts close to Mary's heart. Let us listen to her silence, learn from her strength, and let her faith inspire us to live this Holy Week with a new spirit.

And Palm Sunday arrives

Palm Sunday is like the portico that precedes and disposes the Paschal Triduum: "this threshold of Holy Week, so close to the moment when the Redemption of all humanity was consummated on Calvary, seems to me a particularly appropriate time for you and me to consider by what ways Jesus our Lord has saved us; to contemplate his love - truly ineffable - for poor creatures, formed from the clay of the earth". (St. Josemaría, Friends of God, n. 110.)

Bibliography:

OpusDei.org

Hallow.com

Images from the film The Passion by Mel Gibson.

2 days with Notions of Medicine for priests

Under the name of Notions of Medicine for Priests the course is organized, for the fifth consecutive year, under the guidance of the chaplain of the University of Navarra ClinicVicente Aparicio, and with the sponsorship of the CARF Foundation.

Approximately fifty priests participated in this activity, which took place on January 11 and February 8, 2025.

In an interview with the digital platform OmnesCUN chaplain, Vicente Aparicio, explained the objective of this conference: "it is not about priests acting as doctors, but to help us act as what we are, but with a little more training on complicated issues that we often face.

Medicina para sacerdotes
AI image of a priest in a doctor's gown.

He also pointed out that, in general, patients and their families deeply value the presence of priests in such difficult moments close to death. Visits and spiritual accompaniment are perceived as a fundamental support, since they provide comfort and strength to both the patient and their loved ones.

This accompaniment not only provides a space for prayer and reflection, but also generates an atmosphere of peace and hope in the midst of distress. The priests' words of encouragement and blessing are seen as an emotional and spiritual refuge, creating a connection that transcends the physical and helps patients and their families to face the disease with greater serenity.

Session 1: Medicine for Priests, Health and Family

This session addressed solutions to family problems. Dr. Francisco Leal Quiñones, specialist in Anesthesiology, Resuscitation and Pain Unit, emphasized the importance of leading an orderly and familiar lifestyle, with spaces for conversation, games, shared trips and contact with nature.

This kind of life, he noted, promotes the development of children, improves communication and understanding between parents and children, and contributes to the well-being of all.. There is also scientific and empirical evidence to support these benefits.

Dr. Montse Erostarbe also spoke, offering proposals to ensure that family life follows the most appropriate guidelines during childhood and adolescence, thus ensuring an integral development for children.

Second day: care for the chronically ill and degenerative diseases

During this day, guidelines were offered for the care of patients with chronic and long-term diseases.

Medicina

The relationship between medicine and pastoral work has deep roots in the history of the Church. St. Josemaría Escrivá, founder of Opus Dei, had a great love for the sick and a deep admiration for health professionals.

In his teaching, he emphasized the importance of a job well done and service to others, fundamental values in both medical practice and priestly work. In addition, he promoted the creation of the Faculty of Medicine of the University of Navarra in 1954, with the aim of training doctors with "great scientific category and high professional level".

Through initiatives such as the course Notions of Medicine for PriestsThe connection between medical training and pastoral work is strengthened, allowing priests to provide a more complete and empathetic accompaniment to the sick and their families.

In the interview granted to Omnes, Vicente Aparicio stressed the importance of this training for priests: "who are not only there to impart the sacraments, but also to accompany, listen and console. Many times we find ourselves in complex medical situations and having basic notions allows us to be a more effective support for the sick and their families".

???? You can read the full interview here: Omnes - Vicente Aparicio.

Marta Santín, journalist specializing in religion.

5 steps to include the CARF Foundation in your solidarity will

A joint and several will is a type of legal document in which a natural person or legal entity assigns part or all of their inheritance to an institution of the Church, a charitable cause, non-profit organization (such as the CARF Foundation), NGO or social aid institution.

Its objective is to contribute to an altruistic cause after his or her death. This type of solidarity will allows the testator to leave a legacy with social impact, ensuring that his or her assets are used to support initiatives that reflect his or her values and religious or ethical commitments.

Include the CARF Foundation in your will. is a special way to support the formation of diocesan priests and seminarians around the world, ensuring that they can continue their preparation to take the Gospel to all corners of the earth, helping to maintain the Pontifical University of the Holy Cross and the Ecclesiastical Faculties of the University of Navarra, as well as the seminaries and colleges where the seminarians and priests who benefit from your generosity reside. If you are considering this possibility, here we explain how to do it in five simple steps.

1) Reflect and inform yourself about institutions that make your solidarity will responsibly rendered.

Taking time to decide what to do with the goods accumulated throughout life is an act of responsibility and generosity.

Sharing this reflection with family members or people you trust will help you make the best decision. At the CARF Foundation we can advise you so that your will faithfully reflects your wishes and contributes to the universal mission of the Church.

Remember that a joint and several will does not affect the rights of your legitimate heirs, but allows a portion of your estate to go to a cause you believe in.

2) Go to the notary: what information should I bring with me to make my joint and several will?

The notary will make sure that your will be drawn up in accordance with the law and accurately reflect your wishes. To make the whole process simple, it is convenient to carry:

If you decide to include the CARF Foundation, the notary will ensure that everything is properly formalized and that your generosity translates into a real and sustained impact over the course of the year. time.

3) Keep a copy: how can I make sure that my will is accessible when needed?

Once the joint and several will has been signed, it is important that you keep a copy in a safe place and that you reports to someone of confidence about its existence and location.

You can also choose to digitalize the document, always remembering that the legally valid document will be the original signed before a notary.

4) Tell the CARF Foundation: why is it important to inform us?

Involve CARF Foundation of your decision allows we can guarantee the fulfillment of your will in the future. In addition, we can advise you on the best way to channel your charitable legacy and maximize its impact.

This communication helps us to better plan the use of resources, ensuring that your bequest or solidarity will is used effectively for the formation of diocesan priests and seminarians around the world.

5) Share your decision: who should know and why?

Telling your decision to someone you trust is key so that, when the time comes, it can be executed without difficulties. This makes it easier for your will to be carried out according to your wishes and for your generosity to translate into real opportunities for those who need it most. Talking to an executor or your family about your decision avoids confusion and helps ensure that your will is respected.

Thanks to your solidarity will, your commitment to the formation of seminarists y diocesan priests will live on, and your generosity will become a permanent legacy that will transcend time.

If you need more information or advice, we are at your disposal.

March 25, Feast of the Annunciation of the Lord

The Church celebrates the Solemnity of the Annunciation of the Lord on March 25, a crucial moment in the history of salvation. This feast recalls the moment when the Archangel Gabriel announced to the Virgin Mary that she would be the mother of the Son of God. Her "let it be done to me according to your word" (Lk 1:38) represents a model of faith and total surrender to the divine will.

The meaning of the Annunciation and the incarnation of the Word

The mystery of the Annunciation is inseparable from the Incarnation, since it is the moment in which God assumes human nature. St. Josemaría Escrivá, founder of the Opus DeiHe emphasized the greatness of this event, affirming that "God calls us to sanctify ourselves in ordinary life, as Mary accepted her mission with humility.

Mary, model of vocation and dedication

Our mother, the Virgin Mary, is an example for all Christians, especially for those called to the priesthood. Her trusting and unreserved response is a reflection of the disposition that all Christians must have in order to become priests. seminarian and priest should have before God's call.

The Annunciation and the defense of life

In Spain, the Episcopal Conference celebrates on March 25 the "Day of the Bishops".Day for Life"recalling the sacred value of human life from conception. In 2025, the slogan is "Embracing life, building hope," a call for the protection of life at all stages.

The commitment of priests and seminarians

For diocesan priests and future pastors supported by the CARF Foundation, this feast has a special meaning. The defense of life is part of their mission, being witnesses of the Gospel in a society that often relativizes the value of human existence.

The commitment of priests and seminarians is not only based on the defense of life from conception, but also in their pastoral work to accompany people at every stage of their lives. Their theological and spiritual formation prepares them to be guides in faith and counselors in difficult moments. Inspired by Mary's yes, they are called to be heralds of hope, promoting a culture of life and Christian love.

25 de marzo, jornada por la vida

In addition, this holiday invites them to deepen their vocation, reaffirming their commitment to evangelization and the teaching of Christian doctrine.

In times when human dignity faces multiple challenges, their witness takes on special relevance. The Annunciation is for them a reminder of their mission to be Christ's living presence in the world, transmitting the message of salvation in word and deed.

Living Mary's yes: a commitment for all Christians

The Feast of the Annunciation invites us not only to meditate on Mary's yes, but also to renew our surrender to God with trust and joy.

Mary, with her humble and courageous acceptance, teaches us that every Christian, regardless of his or her state in life, is called to give his or her own yes to God in everyday life.

For seminarians and diocesan priests it is a day of special reflection on their vocation and on their commitment to be defenders of life and faith.

However, this call is not exclusive to them. Each member of the faithful, from his or her own reality, can make Christ present in the world by his or her acts of charity, Christian witness and trust in God's providence.

The Annunciation reminds us that each of us, as part of God's people, can be an instrument in his hands, bringing hope, love and faith to those around us.

The impact of a solidarity will on the future of the Church

In life, we all seek to leave a deep and permanent mark. Beyond what we accumulate over the years, what really defines us as a person is the good we do for others. A bequest or testament of solidarity will become a meaningful way to extend your perpetual generosity beyond the ephemerality of existence..

With the Solidarity Will, we will be able to support causes that reflect our faith and beliefs, ensuring that our legacy will have a lasting impact on the Catholic Church: the integral formation of priests.

In addition, it is important to understand that a legacy or testament of solidarity is not only about leaving an economic asset, but also about transmitting values and teachings to future generations. For example, when a person decides to allocate part of his inheritance to the formation of seminarians and diocesan priests, he is investing in the future and holiness of the Church by reaching out to people around the world who will in turn form others and guide their local communities. Such decisions can inspire others to follow suit, creating a ripple effect of generosity and commitment.

legado solidario testamento fundación carf

The integral formation of seminarians and diocesan priests, and religious, becomes essential, since they are not only taught Philosophy, Canon Law, Theology or Institutional Communication of the Church, but it goes far beyond the practical skills for their ministry. It impacts their most human and spiritual realm as well as their academic and intellectual one.

With an adequate and integral formation, diocesan and religious priests will be better equipped to face the challenges of a society thirsty for light, offering support and hope to those in need regardless of their religious beliefs.

For those who share a deep faith and wish to strengthen the mission of the Church, even for all those who see the great social work that priests do around the world, including in the solidarity will a bequest or a donation in favor of the integral formation of seminarians and diocesan priests becomes a way to contribute to the consolidation of faith and the evangelization of all those who have fewer options.

The Solidarity Will becomes a powerful tool for those who wish to leave a perpetual and significant footprint; you leave assets that will end up being part of the financing of formation programs for seminarians and diocesan priests.

The legacy should be seen as an act of social justice. By allocating resources to the integral formation of priests, it is helping more people to have access to quality education within the religious sphere, which increases opportunities for those who otherwise would not be able to access it.

Finally, it is essential to remember that a solidarity will is not only limited to the life of one person, but reflects an intergenerational commitment. Through our will, we can inspire others to follow our example and foster a culture of generosity and commitment to the Church that will endure over time. This legacy, whether through material or spiritual resources, can be a focus of hope and faith for generations to come, and a constant reminder of what it means to live with purpose.

Un testamento solidario permite extender la generosidad más allá de la vida, destinando parte de la herencia a la formación de seminaristas y el sostenimiento de sacerdotes, sin perjudicar a los herederos legítimos. Es un acto de fe y amor que fortalece la misión de la Iglesia y deja un legado duradero en la evangelización y el servicio sacerdotal.

How does a joint and several will work?

A legacy (part) or joint and several will (complete document) is a legal document establishing that, upon death, part or all of the assets will go to a foundation or non-profit organization, in this case, for the formation of seminarians and diocesan and religious priests. This decision does not imply disprotecting the family or harming the legitimate heirs, but sharing a percentage of the inheritance with a cause that will last in time in perpetuity.

It is a simple and flexible process, which allows adjusting the terms according to the circumstances and wishes of the person. It can include financial, movable and immovable assets; an amount of money or a percentage of the total inheritance.

Reasons for a testament of solidarity in favor of the formation of priests

1. Promotion of Christian values: by supporting the formation of new priests, we contribute to the spread of fundamental values such as solidarity, compassion and service to others. These principles are essential for building more just and humane communities.

2. Strengthening of local churches: the presence of well-trained priests in a community helps to make a significant difference in the spiritual and social life of parishioners. These people, in addition to preaching the Gospel and imparting the sacraments, organize activities, provide counseling and support, and help bring people together around common causes.

3. Encourage vocations: by contributing to the formation of diocesan and religious priests, an environment can be created that encourages others to consider a life of total dedication to God for others. The visibility of committed and well-prepared priests can inspire young men to follow in their footsteps and dedicate their lives to the service of others.

4. Continuity in evangelization: Seminarians are the future of the Church. Their formation requires financial support to ensure that they are well prepared in their mission to lead and serve the community.

5. Support of priests: Many communities depend on the generosity of the faithful to support their priests, who dedicate their lives to prayer, service and teaching. But what better sustenance than that of a solid formation that has a direct impact on their local churches.

6. An act of faith and love: A legacy or testament of solidarity is a tangible manifestation of your commitment to the universal Church and all its spiritual and social work.

7. A permanent and lasting impact: although life is ephemeral and fleeting, the fruits of a well-directed gift can perpetuate and extend for generations, strengthening God's work on earth.

How to make a joint and several will

Inform yourself and reflect: think about what you would like to give up. Any contribution will have an impact in the lives of the people we help and who, in turn, help hundreds of thousands in their countries of origin. If you need more information or to resolve any questions, we offer you free legal advice and a total confidentiality.

In this process, it is critical that the person wishing to make a charitable will take the time to reflect on his or her wishes and goals. It may be helpful to create a list of the causes that are most meaningful to you and consider how your bequest can positively impact those areas in the world. In addition, it is advisable to speak with a will attorney to ensure that all provisions are clear and properly carried out.

Is a notary necessary? To ensure the legal validity of the bequest or will, and that your will is carried out in the future, it is advisable to have a notary. This not only ensures that the document is correctly drafted, but also helps to avoid possible disputes between heirs and to comply with local regulations. Don't forget correctly include the CARF Foundation's data and, above all, remember to save a copy. The identification data necessary to include the CARF Foundation in the will or solidarity bequest are:

ROMAN ACADEMIC CENTER FOUNDATION
CIF: G-79059218
Conde de Peñalver, 45. Mezzanine, Office 1
28006 Madrid

You can contact us by e-mail and send a copy to Ana at carf@fundacioncarf.org.

Consider including an update clause: Throughout life, our circumstances may change. It is advisable that a clause be included in the will that allows it to be revised and updated as necessary to reflect our current wishes.

If you finally wish to include in your solidarity will a donation or a bequest in favor of seminarians and diocesan and religious priests, please remember inform the institution. Although it is not mandatory, informing the CARF Foundation of your decision makes it easier for your wishes to be fulfilled in an efficient manner.

vocaciaones que dejan huella

Leaves an indelible mark

A testament of solidarity is a unique way to transcend and perpetuate the good work you did in life, bringing a future of hope and faith to generations to come. If you feel in your heart the desire to contribute to the mission of the Church, this is a noble and transformative path.

For more information on how to make a will in favor of the integral and ongoing formation of diocesan priests and religious, contact us at. We are here to help you fulfill your desire to leave an perpetual legacy of love and service in the Catholic Church.

How are the different types of donations tax deductible?

Taxation applied to non-profit organizations such as the CARF Foundation.

Donations made by companies or individuals to a foundation have tax benefits in the form of deductions from the tax liability of both the company and the foundation. corporate income tax as in the personal income tax (IRPF).

The donations that benefit from these deductions are those made to associations or institutions such as the CARF Foundation, declared of public utility and to non-governmental organizations, which meet the requirements set forth in Law 49/2002 on the tax regime for non-profit entities and tax incentives for patronage.

What are the tax deductible donations?

If we refer to Article 17 of Law 49/2002 on Patronage Incentives, which refers to deductible donations, donations and contributions, irrevocable donations and contributions, pure and simple, made in favor of entities covered by the Patronage Law, whether in cash, goods or rights, or through membership fees, provided that they do not entitle them to receive a present or future service, will be eligible for the deductions provided for. The different types of donations to non-profit entities may be:

  • One-time donations: to address a specific situation or a campaign for a specific fundraising determined. For example Donate Sacred Vessels600 euros guarantees that a seminarian about to be ordained will receive a backpack of sacred vessels to administer the sacraments wherever he may be.
  • Periodic donations: a commitment to collaborate with the foundation by donating a certain amount of money at a certain frequency. In our online donation form you can select the contribution you want to make and how often you want it to be made.
 

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Tax benefits for relief in kind

Are donations in kind tax deductible? In-kind donations are those in which, instead of contributing money, the benefactor makes a contribution in goods. Most of the time these are valuable goods that the donor already counts that he will not use or enjoy, and considers that they will be more useful if he supports a noble cause with them.

Currently, the donations in kind, in favor of entities covered by Law 49/2002, such as foundations, appear in a law of varied content, Law 7/2022, of April 8, 2002, on waste and contaminated soils for a circular economy. This type of donation includes goods such as watches, jewelry, paintings and works of art. The CARF Foundation guarantees a secure and professional procedure for the treatment of all donated goods: official appraisal and public auction.

The current Patronage Law, in order to encourage private efforts, helps to encourage in-kind donations at no cost to contribute to a foundation. The law states that the tax base of a property, which still has value, is zero, if the donation is for a foundation that will use it for its purposes. In addition, a 0 % VAT is applied. to deliveries of goods made as donations in kind.

The goods received by the CARF Foundation undergo a professional appraisal and will subsequently be auctioned. At the same time that an official appraisal of the Monte de Piedad CaixaBank is available, the corresponding certificate of the donation of these goods in kind can be issued. The CARF Foundation will try to improve the appraisal price through a public auction.

What about joint and several wills and legacies?

A solidarity bequest is a testamentary disposition in favor of a non-profit institution. A legacy is considered to be a specific asset (vehicles, shares, life insurance, real estate...), whereas an inheritance is a succession in which the estates of both the heir and the deceased are merged.

To make a bequest or joint and several will in favor of the CARF Foundation you only need to go to a notary and express your will to testament or bequeath all or part of the assets you own.

In the liquidation of the will, non-profit entities shall are not subject to inheritance and gift tax, and therefore solidarity bequests are tax free for the beneficiaries. The entire value of the donation will be destined to the work of the foundation.

desgravación donaciones

Patronage Law 49/2002

The Patronage Law of December 23, on the tax regime for non-profit organizations and tax incentives for patronage includes the:

  • Article 19. Deduction of the income tax liability of individuals.
  • Article 20. Deduction of the amount of income tax due companies. Tax benefits for companies (IS).

You can calculate the tax deductibility of your donation with our donation calculator.

Tax benefits for donations made by individuals

Thanks to the Law of Patronage, donations of up to 250 € have an income tax deduction of 80 %. In other words, by donating 20,83 €/month or 250 €/year, the Tax Agency will refund you 200 € in your income tax return. Donations of larger amounts have a deduction of 40 % on the quota.

Tax benefits for recurring donations

A deduction of 40 % may be applied to donations, instead of the general 35 %, provided that donations of the same or greater amount have been made to the same foundation in the two immediately preceding tax periods, thus rewarding the committed donor. The deduction has a limit of 15 % of the net taxable income.

Tax deduction for donations made by companies and partnerships

In the case of donations made by legal entities, such as corporations, the amount donated has a corporate income tax deduction of 35 % and 40 % in the case of recurring donations. In this case there is no mention of two donation brackets.

In addition, it is important to note that the basis of this deduction may not exceed 10 % of the taxable income for the tax period. Amounts in excess of this limit may be applied in tax periods ending in the ten years immediately following and thereafter.

How to deduct donations made to the CARF Foundation?

When you file your income tax return, or your corporate tax return if you are a company, do not forget to apply the deduction for donations made by crediting your donations. To do so, it is necessary to present the donation certificate issued by the CARF Foundation to all its donors, which in turn informs the Tax Agency so that it can include these amounts in the tax information of each person or company and in its draft tax return.

Anonymous donations cannot be deducted because the tax authorities do not know to whom the deduction should be applied. That is why it is important to make sure that you give complete information, always filling out the forms provided on the website. In this way, the foundation will be able to issue you a donation certificate acknowledging the donation made.

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