ANBIstatus

ANBI status, short for Algemeen Nut Beogende Instelling, is a designation granted by the Dutch Tax and Customs Administration (Belastingdienst) to Dutch not-for-profit organizations whose activities serve the general public. The status is intended to encourage philanthropy by making donations more favorable for donors and by providing certain tax advantages to the organizations themselves.

To qualify, an organization must be established in the Netherlands as a non-profit and pursue a public-benefit objective such as charitable, religious, cultural, scientific, or societal goals. It must not distribute profits to private individuals and must meet governance and transparency requirements. Typically, the organization must have a board with clear responsibilities, provide information about its governance and finances, and publish annual accounts, a policy plan, and other designated data. The Belastingdienst reviews applications and, if compliant, grants ANBI status and assigns an RSIN (Rechtspersonen en Samenwerkingsverbanden Informatie Nummer). The designation is publicly listed and can be withdrawn if the organization no longer meets the criteria.

Benefits and obligations: For donors, gifts to an ANBI are tax-deductible under the applicable tax rules. For the organization, ANBI status can bring certain tax advantages and make fundraising more straightforward. ANBIs are required to maintain transparency by keeping information up to date and by reporting changes in governance, finances, or status. Non-compliance can lead to loss of ANBI status.

See also: Belastingdienst, RSIN, public-benefit organizations.