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Momskompensasjon for frivillige organisasjoner — oversikt over tildelinger

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StableNLODPowers 2 viewsCovers 2019–2024· annual

Momskompensasjon for frivillige organisasjoner — oversikt over tildelinger

Lotteri- og stiftelsestilsynet · lottstift-momskompensasjon

Lotteri- og stiftelsestilsynet (Lottstift) administers the state's annual VAT-compensation scheme for voluntary organisations — reimbursing a share of the VAT a voluntary organisation pays on its own purchases. Atlas ingests, per organisation per year, the final awarded/paid amount for the six years (2019-2024) whose published file carries a usable recipient organisasjonsnummer. Atlas's first Lottstift source. Not the `tilskudd.lottstift.no` search app an earlier investigation pointed at (no public API found there) — the real mechanism is Lottstift's own direct static XLSX downloads at `lottstift.no/nb/om-oss/apne-data/`. Geography and ICNPO category are resolved by joining the recipient's organisasjonsnummer against Atlas's own `dim_brreg_enhet` (already populated via the separate, already-shipped `brreg-frivillige` source), not from this file's own inconsistent per-year text columns.

Provenance​

PublisherLotteri- og stiftelsestilsynet
Upstream IDmomskompensasjon
LicenseNLOD
PeriodicityP1Y
EU Data ThemeSOCI
AttributionKilde: Lotteri- og stiftelsestilsynet, momskompensasjon for frivillige organisasjoner
Methodology
Momskompensasjon reimburses voluntary organisations for a share of the VAT they pay on their own purchases — a financial-resolution signal on the Norwegian NGO sector, complementing Brreg's own Frivillighetsregisteret (organisational status + ICNPO category, already shipped as `brreg-frivillige`). Three years (2016-2018) are deliberately excluded: their published files identify sub-unit recipients (e.g. a national organisation's regional chapters) by name only, with no organisasjonsnummer to join against Brreg reliably. 2010-2015 are PDF-only on Lottstift's own site and were not attempted, matching this project's established "no PDF parser" convention.

Used in Atlas views​

These Atlas views (api_v1.* PostgREST endpoints) include this dataset in their input. Click through for the sample query, column list, and lineage.

Joined with​

Datasets that co-occur with this one inside Atlas's dbt models — the datasets you'd typically combine with this one in a real query.

Dimensions​

CodeMeaningValue formatNotes
organisasjonsnummerThe recipient organisation's 9-digit Norwegian organisasjonsnummer9-digit stringConfirmed live 2026-10-04: every one of the six shipped years (2019-2024) carries a real recipient orgnr column, under a different name/position each year (see this source's README for the full per-year map). The three undated years (2016-2018) have no recipient orgnr at all — only a recipient NAME under an umbrella applicant — and are deliberately not ingested; matching by name alone would be unreliable. kommune_nr/region_kind and icnpo_kategori are resolved downstream by joining this column against dim_brreg_enhet, not parsed from this file.
yearThe grant year4-digit integerv1 ships all 6 years with a usable recipient orgnr (2019-2024); not latest-only.
amount_nokThe final awarded/paid amount for this organisation/year, summed across every caseNumeric, Norwegian kronerA small number of organisations received more than one separate case/grant in the same year (confirmed live: 30 in 2022, 30 in 2023, 14 in 2020) — amounts are summed, not kept as separate rows. The real meaning of "final amount" differs by year (requested vs. approved vs. awarded vs. paid) — see amount_label for which of that year's own columns fed this value.
amount_labelWhich of that year's own column headers amount_nok was read fromFree text, verbatim from the source file's header rowKept because the real meaning of "amount" genuinely differs by year — not normalized away.

Sample query​

Ingested, not yet published. Atlas holds this source but no published relation carries it yet, so there is no query to run against the public API. Its rows are in Atlas; the modelling that would expose them has not been done. See meta_sources.served_as — an empty value is exactly this state.

Citation​

Recommended citation
Lotteri- og stiftelsestilsynet. (2024). Momskompensasjon for frivillige organisasjoner — oversikt over tildelinger. Retrieved from https://lottstift.no/nb/om-oss/apne-data/. Available in Atlas at https://atlas.sovereignsky.no/datasets/lottstift-momskompensasjon.
BibTeX
@misc{atlas_lottstift_momskompensasjon,
author = {Lotteri- og stiftelsestilsynet},
title = {Momskompensasjon for frivillige organisasjoner — oversikt over tildelinger},
year = {2024},
url = {https://lottstift.no/nb/om-oss/apne-data/},
note = {Available in Atlas at https://atlas.sovereignsky.no/datasets/lottstift-momskompensasjon}
}
Permalink
https://atlas.sovereignsky.no/datasets/lottstift-momskompensasjon

About this source​

Lotteri- og stiftelsestilsynet (Lottstift) administers the state's annual VAT-compensation scheme for voluntary organisations — reimbursing a share of the VAT a voluntary organisation pays on its own purchases. Atlas ingests, per organisation per year, the final awarded/paid amount for the six years (2019-2024) whose published file carries a usable recipient organisasjonsnummer. Atlas's first Lottstift source. Not the `tilskudd.lottstift.no` search app an earlier investigation pointed at (no public API found there) — the real mechanism is Lottstift's own direct static XLSX downloads at `lottstift.no/nb/om-oss/apne-data/`. Geography and ICNPO category are resolved by joining the recipient's organisasjonsnummer against Atlas's own `dim_brreg_enhet` (already populated via the separate, already-shipped `brreg-frivillige` source), not from this file's own inconsistent per-year text columns.