Making a donation to one or more foundations allows a 50% deduction in personal income tax in the first 150 euros donated to one or more organisations. From this figure on, it is 27.5%. These percentages will increase in 2016 and will go from 50 to 75% and from 27.5 to 30% respectively. In the case of a legal organisation, the percentage is 35% throughout 2015 and 2016. The new reform provides that if donations are made for at least 3 years with the same organisation for an equal amount of money or higher, the tax deduction can be higher than the aforementioned percentages (article 16 of Law 49/2002).