Since 2008 the Dutch Tax Administration can designate an institution to be a "Public Benefit Organisation" (Dutch: ''Algemeen Nut Beogende Instelling'', ANBI). At least 90% of the efforts of an ANBI has to be focused on the general good. And since 2012 the 'culturele ANBI' can profit (until at least 2018) from even more Dutch tax advantages.

Conditions

The ANBI does not have to be a Dutch

legal personality Legal capacity is a quality denoting either the legal aptitude of a person to have rights and liabilities (in this sense also called transaction capacity), or altogether the personhood itself in regard to an entity other than a natural person ( ...

. But often the ANBI is a Dutch foundation ('

stichting A ''stichting'' () is a Dutch legal entity with limited liability, but no members or share capital, that exists for a specific purpose. This form of entity makes it possible to separate functions of ownership and control. Its use has been pioneered ...

'), though not every foundation qualifies. It can also be a Dutch ''vereniging'' (

voluntary association A voluntary group or union (also sometimes called a voluntary organization, common-interest association, association, or society) is a group of individuals who enter into an agreement, usually as volunteering, volunteers, to form a body (or organ ...

). It cannot be an organisation that is for the benefit of its members or shareholders only: a sport club, association of personnel, or a commercial institution. The ANBI does not have to have registered offices in the

Netherlands ) , anthem = ( en, "William of Nassau") , image_map = , map_caption = , subdivision_type = Sovereign state , subdivision_name = Kingdom of the Netherlands , established_title = Before independence , established_date = Spanish Netherl ...

nor in the EU. The most important conditions are: *The ANBI can not be a company with capital divided into shares, a cooperative, a mutual insurance society or another body that may issue participation certificates. *At least 90% of the ANBIs efforts must be focused on the general good. The ANBI and the persons directly involved in the ANBI must comply with the integrity requirements. *An ANBI director or person determining the policy may not treat the ANBI's assets as personal assets. The assets must be segregated. *An ANBI may not retain more assets than reasonably required for the institutions work. For this reason the ANBI's assets must remain limited. *The ANBI directors’ remuneration must be restricted to an expense allowance or a minimum attendance fee. *An ANBI must possess an up-to-date policy plan. *The ANBI's costs must be in reasonable proportion to its expenditure. *The ANBI funds remaining after dissolution must be allocated to a general good objective identical to the ANBI's objective. *An ANBI is governed by specific administrative obligation. More conditions apply to ANBIs as of January 1, 2014. The Dutch Tax Administration can revoke an ANBI designation anytime. Special regulations apply in that case. The database of registered ANBIs is online and searchable. Institutions without an office inside the Netherlands can start the application for designation as ANBI or Culturele ANBI by submitting a written request for an application form (in Dutch) to the Belastingdienst/Oost-Brabant in

Eindhoven Eindhoven () is a city and municipality in the Netherlands, located in the southern province of North Brabant of which it is its largest. With a population of 238,326 on 1 January 2022,'s-Hertogenbosch s-Hertogenbosch (), colloquially known as Den Bosch (), is a city and municipality in the Netherlands with a population of 157,486. It is the capital of the province of North Brabant and its fourth largest by population. The city is south of th ...

). Institutions that have an office inside the Netherlands can download an application form.Belastingdienst.nl
Dutch Government website: How do you apply for designation as a PBO

Advantages

If in a calendar year the sum of someone's gifts to ANBIs exceeds 1% of the Dutch threshold income, the excess, with a maximum of 10% of that income, is deductible income. Also the ANBI itself is exempted from

inheritance tax An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an es ...

and

gift tax In economics, a gift tax is the tax on money or property that one living person or corporate entity gives to another. A gift tax is a type of transfer tax that is imposed when someone gives something of value to someone else. The transfer must ...

inheritance Inheritance is the practice of receiving private property, Title (property), titles, debts, entitlements, Privilege (law), privileges, rights, and Law of obligations, obligations upon the death of an individual. The rules of inheritance differ ...

s and

gift A gift or a present is an item given to someone without the expectation of payment or anything in return. An item is not a gift if that item is already owned by the one to whom it is given. Although gift-giving might involve an expectation ...

s it receives, except on those made under a condition such that it is not for public benefit.

Examples

ANBI examples: *

Stichting Max Havelaar Fairtrade Nederland formerly known as Max HavelaaStichtingis the Dutch member of Fairtrade International, which unites 23 Fairtrade certification producer and labelling initiatives across Europe, Asia, Latin America, North America, Africa, Austra ...

Wiardi Beckman Stichting The Wiardi Beckman Stichting (The Wiardi Beckman Foundation) is a Dutch think tank linked to the left-of-centre Labour Party (PvdA).http://www.wbs.nl/over-de-wbs Information Wiardi Beckman Stichting The foundation is named after Herman Bernard ...

'Culturele ANBI' examples: * Stichting Museumjaarkaart - purpose: promote visiting Dutch museums * VandenEnde Foundation - purpose: promote culture Non-Dutch ANBI examples: *

International Federation of Red Cross and Red Crescent Societies The International Federation of Red Cross and Red Crescent Societies (IFRC) is a worldwide humanitarian aid organization that reaches 160 million people each year through its 192-member National Societies. It acts before, during and after disas ...

in Geneva Non-Dutch 'culturele ANBI' examples: *

Museum of Modern Art The Museum of Modern Art (MoMA) is an art museum located in Midtown Manhattan, New York City, on 53rd Street between Fifth and Sixth Avenues. It plays a major role in developing and collecting modern art, and is often identified as one of ...

in New York Revoked designation example: *

Stichting INGKA Foundation The Stichting INGKA Foundation is a Dutch foundation founded in 1982 by Ingvar Kamprad, a Swedish billionaire and founder of IKEA, and his corporate attorney Linnea Walsh. INGKA is one of the largest charitable foundations in the world and used t ...

Non-ANBI examples: *

Stichting Pensioenfonds Zorg en Welzijn Stichting Pensioenfonds Zorg en Welzijn (known as PFZW, formerly PGGM, translation: "Pension Fund for Care and Well-Being") is the second largest pension fund in the Netherlands. As of 31 December 2014, PFZW had total assets under management of ...

- pension fund for the

healthcare Health care or healthcare is the improvement of health via the prevention, diagnosis, treatment, amelioration or cure of disease, illness, injury, and other physical and mental impairments in people. Health care is delivered by health profe ...

and

social work Social work is an academic discipline and practice-based profession concerned with meeting the basic needs of individuals, families, groups, communities, and society as a whole to enhance their individual and collective well-being. Social work ...

sectors *

Nederlandse Omroep Stichting The Nederlandse Omroep Stichting (; NOS ; English: Dutch Broadcasting Foundation) is one of the broadcasting organisations making up the Netherlands Public Broadcasting system. It has a special statutory obligation to make news and sports program ...

- purpose: make news and sports programmes for the three Dutch public television channels and the Dutch public radio services

External links

Belastingdienst.nl
Dutch Government website: The registered ANBI's (with searchfunction)
Belastingdienst.nl
Dutch Government website: Public Benefit Organisation, {{in lang, en. Taxation in the Netherlands Charities based in the Netherlands *

Conditions

Advantages

Examples

See also

External links