Nietwinstgerichte

Nietwinstgerichte is a Dutch term used to describe organizations or initiatives whose primary objective is to achieve social, cultural, educational, or charitable goals rather than to generate profit for owners or shareholders. In practice, such entities may earn income, but profits are not distributed to private individuals; any surplus is reinvested in the organization's mission.

In the Netherlands, the most common legal forms for nietwinstgerichte organizations are stichtingen (foundations) and verenigingen (associations). Both forms are structured to prevent distribution of profits to founders or members. They are typically funded through donations, subsidies, grants, member contributions, and revenue from activities aligned with their remit. If they conduct commercial activities, the proceeds must support the mission and are subject to specific regulatory rules.

A key feature is accountability and transparency. Nietwinstgerichte organizations often publish annual accounts and reports for supporters, clients, and supervisory authorities. Many seek or hold a status such as ANBI (Algemeen Nut Beogende Instelling) to obtain tax advantages and to enable donors to deduct gifts; eligibility requires adherence to public-benefit criteria.

The term is used across sectors, including health, education, culture, social care, and environmental protection. It contrasts with profit-driven enterprises where profits are distributed to owners or shareholders. Nietwinstgerichte organizations operate under civil-law regimes designed to safeguard public interest, public trust, and the proper use of raised or granted funds.