Source: https://intl.betternow.org/charity-recognition-policy
Timestamp: 2019-02-21 14:52:39
Document Index: 532575072

Matched Legal Cases: ['§8', '§8', '§4', '§4', '§6', '§51', '§54']

BetterNow wants to provide assurance to donors and fundraisers that the listed charities on the BetterNow site are genuine charities. For this purpose we have chosen to set specific criteria for determining which organizations we contract with and allow to conduct fundraising activities on BetterNow.
These criteria vary according to origin of the charity, and follow various local legislations. The Charity Recognition Policy is therefore divided into a section for each country. Do you represent a charity from a country not listed on this list, contact us at org-support@betternow.org and we will inform you of the criteria for your country and let you know when BetterNow is available for your country.
BetterNow does not accept purely political organizations, such as political groups or likewise.
BetterNow will maintain the right to reject any organizations on other grounds than not fulfilling the below criteria. The below should be seen as the minimum requirements.
In Denmark an organization must have a valid fundraising permit issued by the board of fundraising (Indsamlingsnævnet) and need to be approved as a charity in accordance with the Danish tax law (Ligningsloven) §8A.
We can still work with you in the case you are not approved in accordance with the Danish Tax law §8A but still have a fundraising permit.
But we do have some additional requirements. You will need to supply us with some additional documentation in order for us to approve you.
These are A)Your last yearly financial report, which has to have been audited by an approved financial auditor and B) Your latest updated version of your articles of associations. It will be a requirement that your mission statement is charitable and to the benefit of a larger undefined group of people.
In Sweden the requirement is that the organization is registered as a non-profit organization (Ideell Förening) meaning that its purpose and activities are nonprofit and should not aim at promote its member's economic interests.
The organization must furthermore be registered with Svensk Insamlingskontroll, and have a so-called 90-konti, which means they are approved and monitored by the Swedish Fundraising Control.
We can still work with you in the case you don't have a 90-konti.
In Austria we have one single criteria, namely that the organization is approved in accordance with the Austrian Income Tax Law §4a (EStG §4a). This includes both the organizations mentioned directly in the legislation and the organizations listed on the Austrian Finance Ministry’s website.
In order to meet our criteria the organization shall be duly registered at the Spanish National Register. Also, the organization shall have a tax identification number CIF from “El Codigo de Identificacion Fiscal”. The CIF is usually a number preceded by a letter G (for foundations and associations). Mustbe approved by the “Registro de Fundaciones” conforming law 50/2002.
It will be stated on the organization profile, if the organization is deemed of public utility, and that the donor therefore are eligible for a tax deduction.
In Norway, the criteria’s for a charitable organization is that it must be registered with the voluntary registry in "Brønnøysund" Register, or be covered by the gift deduction scheme. This means that it must be approved according to the Tax §6-50, in the Norwegian legislation. To be approved and qualified for the tax credit, the organization will be limited to charitable, religious and other purposes of public interest. BetterNow reserves the rights to make the final decision of whether organizations are approved or not.
In Finland you have to have a money collection permit issued by the National Finnish Board / Finnish Gambling Administration. This is in accordance with the Money Collection Act (Rahankeräyslaki (255/2006) and Valtioneuvoston asetus rahankeräyksistä 503/2006) Which entered into force in September 2006. If you consider partnering up with BetterNow and don't have permit, be aware that it will take up to two months receive one. Questions concerning this is directed to the Finnish Gambling Administration.
We accept all the Italian charities that are either registered as a Non-Governmental Organization (ONG) at the Ministry of Foreign Affairs, as a Social Development Association (APS) at the Ministry of Labour and Social policies, or as a Non-Profit Organization (ONLUS). If you are an ONLUS, you need to prove you registration to the regional registers of the Inland Revenue by sending us a copy of your certificate, or if your are an ONLUS by right, like for instance a voluntary association, we need to verify your registration to the regional registry of the voluntary sector.
In Germany we require the organization to be approved under §51-§54 of the german tax law (AO, Abgabenordnung). This means that any charity needs to provide BetterNow with a copy of their tax exemption notification to BetterNow before they will be approved and able to start fundraising on BetterNow.
In Belgium we require that the charity is approved or under approval under article 120 of the Belgian income tax law. These charities qualify for tax deductions on donations. We accept both museum, universities, the few organizations that are directly mentioned in the article and all those that has to apply for the approval. The list of Belgian article 120 approved charities can be found here
In Ireland we require that the charity is approved under section 848A of the Taxes Consolidation Act of 1997. These charities qualify for tax deductions on donations. A list of the charities we accept can be found on the Irish revenue service homepage
Andorran charities will b placed on our Spanish website. For a charity to be approved, it has to be duly registered in the Register of Associations of the Principality of Andorra, according to the Reglament of the Register of Associations approved by Decree of 1 August 2001.
All Swiss charities who qualify and have been approved for tax exemption may fundraise on BetterNow. The requirements for this are stated in Article 56 (g) of the Federal Income Tax Act (FITA) 8 for the federal corporate tax and in Article 23 (1) (f) of the Federal Tax Harmonization Act (FTHA) 9 for the cantonal and communal corporate income and capital taxes.
Any charity that is registered with one of the charity commissions in either Scotland, Northern Ireland or England and Wales are eligible for registration on the BetterNow platform. We only require documentation on the ownership of the bank account of the charity.