Two Wescot-Williams motions passed, target grassroots development and tax incentive for charitable giving

GREAT BAY--President of Parliament Sarah Wescot-Williams has advanced two consequential proposals aimed at strengthening communities from the ground up while giving greater recognition to the citizens, businesses and organizations that already spend their own time, money and resources supporting schools, sports, youth programs, cultural activities, churches and charitable causes across St. Maarten.

The proposals, presented during the 2026 budget debate, focus on two areas that are closely connected. The first seeks the establishment of a Community Driven District Development Fund through which organized communities could identify and implement small, visible projects in their own neighborhoods. The second calls for a review of the country’s tax laws so that charitable and community giving can be better recognized and encouraged.

Together, the motions reflect a broader approach to development in which communities are not treated only as recipients of government services, but as partners already contributing to the country and deserving of practical mechanisms that allow them to do more.

Under the Community Driven District Development Fund concept, district residents and councils would identify specific, feasible projects for their communities. Examples raised in Parliament included beautification, lighting, clean-up activities, small public amenities, Christmas decorations, parades and other district-specific initiatives.

The concept envisions relatively small projects, including examples in the range of approximately Cg 500 to Cg 5,000, allowing communities to see visible improvements without every initiative having to become a large government project.

Rather than government deciding exclusively what a district needs, communities would be encouraged to organize, establish priorities and submit plans under a structured framework. Wescot-Williams explained that an organization such as the St. Maarten Development Fund, SMDF, or another appropriate public instrument could potentially administer or oversee the process.

The proposed model also allows for contributions from individuals, businesses, community organizations and members of the diaspora, either financially or in kind, toward specific district projects. This would create an avenue through which private and community resources could complement government funding.

Transparency is also built into the concept. The proposal calls for simple public reporting, potentially through an online dashboard or periodic updates, allowing residents to see which projects have been approved, what funding has been allocated and what progress has been made.

Wescot-Williams said the proposal is also intended to strengthen district councils and community organizations as real participants in local development. Instead of communities being consulted only after decisions are made, the structure would allow them to identify needs, develop projects and help guide improvements within their own districts.

Government expressed support for the proposal during the parliamentary debate, while stressing that community organizations should ensure their registrations, articles and Chamber of Commerce requirements are properly maintained so that they can qualify for future support.

Wescot-Williams agreed that structure and accountability are essential. She emphasized that the proposal is not intended to make funds available without conditions. Communities would be expected to organize themselves, develop plans and operate within an agreed framework before accessing support.

Her second motion addresses another reality that is deeply rooted in St. Maarten society: ordinary people and businesses routinely step in to help where needs exist, often using their own money and resources without meaningful recognition from the tax system.

The motion notes that citizens, businesses, schools, sports clubs, churches, cultural groups and other community organizations regularly and voluntarily contribute time, money and resources to education, youth development and community well-being. It specifically references examples of individual teachers soliciting donations of classroom materials from the public to improve the learning environment.

That example goes to the heart of the proposal. Teachers buying or asking for classroom materials, businesses sponsoring youth activities, residents donating to sports clubs, churches assisting families and individuals supporting cultural and community organizations are already helping to carry responsibilities that benefit the wider public.

Wescot-Williams’ motion is essentially asking government to stop treating that giving as invisible.

The motion states that the current Income Tax Ordinance and Profit Tax Ordinance provide only limited recognition for charitable giving, with deductions subject to thresholds and conditions that can exclude many smaller but meaningful contributions made by ordinary citizens and local businesses.

With government already undertaking a broader modernization of the tax system, Wescot-Williams argues that this is an appropriate time to examine whether the country can develop a more modern Community Incentive Framework that encourages philanthropy and civic participation.

Such a framework could recognize documented contributions to approved public-benefit organizations regardless of the size of the contribution, while still ensuring that the system remains manageable for the Tax Administration. The motion also contemplates simplified documentation for smaller donations or an aggregate annual threshold for donors.

The proposal asks government to review existing charitable deduction provisions, examine international best practices and assess the fiscal implications of recognizing qualifying community contributions without the current minimum thresholds.

Government is also asked to consult representatives of the nonprofit sector, educational institutions, the business community and the Tax Administration before developing recommendations.

Potential qualifying organizations identified in the motion include educational institutions and classroom support programs, youth development organizations, sports associations, cultural and heritage groups, environmental and conservation initiatives, health and social care organizations, disaster relief and humanitarian organizations and other registered nonprofits serving the public interest.

The recommendations are intended to form part of the forthcoming tax reform package, with government expected to report back to Parliament within a timeframe aligned with the broader tax reform process.

The significance of the proposal is that it could begin formally recognizing a culture of giving that already exists throughout St. Maarten.

Residents and businesses frequently contribute to schools, sports teams, youth organizations, churches, cultural activities and social causes without expecting anything in return. These contributions may be small individually, but collectively they provide important support to communities and often fill gaps that government funding does not reach.

Creating a system that recognizes those contributions could encourage more people and businesses to participate, strengthen nonprofit organizations and reinforce the idea that supporting the public good is something the country values.

Wescot-Williams’ two motions seek to turn community participation into something more practical and structured. One would give districts a mechanism to organize around projects and improve their own surroundings. The other would give greater recognition to the people and organizations that are already helping to strengthen St. Maarten every day.

The underlying message of both proposals is straightforward: communities that organize, contribute and give back should not be overlooked. They should be supported, encouraged and given a meaningful place in the country’s development.

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