Algemeen nut beogende instelling

Algemeen nut beogende instelling

The Dutch Tax Administration can declare an institution to be an "institution for general benefit" ("algemeen nut beogende instelling", ANBI). Often this is a foundation, though not every foundation qualifies. It can also be a voluntary association ("vereniging"), but not e.g. a sport club, or association of personnel. Also it cannot be a commercial institution.

If in a calendar year the sum of someone's gifts to ANBIs exceeds 1% of the threshold income, the excess, with a maximum of 10% of that income, is deductible income. Also an ANBI is exempted from inheritance tax and gift tax on inheritances and gifts it receives, except on those made under a condition such that it is not for general benefit.

Examples of ANBI foundations:
*Stichting INGKA Foundation - purpose: promote and support innovation in the field of architectural and interior design
*Stichting Museumjaarkaart - purpose: promote visiting Dutch museums
*Stichting Max Havelaar
*Wiardi Beckman Stichting
*VandenEnde Foundation

Examples of non-ANBI foundations:
*Stichting Pensioenfonds ABP - pension fund for the government and educational sectors
*Stichting Pensioenfonds Zorg en Welzijn - pension fund for the healthcare and social work sectors
*Nederlandse Omroep Stichting - purpose: make news and sports programmes for the three Dutch public television channels and the Dutch public radio services

ee also

*Charitable organization

External links

* [http://zoekdienst.belastingdienst.nl/Zoekdienst/anbi-nl/ Find ANBIs]


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