ANBI

ANBI stands for Algemeen Nut Beogende Instelling. An ANBI contributes to the general benefit in one way or another. It can be a charity, a church or organization with a certain philosophy of life. It can also be a cultural or a scientific institution.

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Registration

The Tax Authorities impose conditions on an organization that wants to be an ANBI. An organization that meets this requirement will receive ANBI status. This is attractive for donors because donations to an ANBI can provide tax benefits. This applies to both individual donations via the gift deduction and periodic donations. An ANBI itself does not pay inheritance or gift tax.

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An ANBI must focus 90 percent of its efforts on the public interest. It must not be intended to make profit and must meet integrity requirements. The management or board may not decide on the assets as if they were private assets. An ANBI may also not have too much capital. There are strict rules for expense reimbursements. And a policy plan is mandatory. Costs and expenditure must be reasonably balanced.
we As of January 1, 2014, ANBIs must comply with more rules than has previously been the case. They must publish a number of fixed details via an internet site.

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Cultural ANBI
Since 2012, an organization can call itself a cultural ANBI. Anyone who gives to cultural ANBIs can receive additional tax benefits through the gift deduction and through periodic donations.