Algemeen nut beogende instelling
Since 2008 the Dutch Tax Administration can designate an institution to be a "Public Benefit Organisation" (Dutch: Algemeen Nut Beogende Instelling, ANBI). At least 90% of the efforts of an ANBI has to be focused on the general good. And since 2012 the 'culturele ANBI' can profit (until at least 2018) from even more Dutch tax advantages. Conditions. The ANBI does not have to be a Dutch legal personality. But often the ANBI is a Dutch foundation ('stichting'), though not every foundation qualifies. It can also be a Dutch "vereniging" (voluntary association). It cannot be  an organisation that is for the benefit of its members or shareholders only: a sport club, association of personnel, or a commercial institution. The ANBI does not have to have registered offices in the Netherlands nor in the EU. The most important conditions are: More conditions apply to ANBIs as of January 1, 2014. The Dutch Tax Administration can revoke an ANBI designation anytime. Special regulations apply in that case. The database of registered ANBIs is online and searchable. Institutions without an office inside the Netherlands can start the application for designation as ANBI or Culturele ANBI by submitting a  written request for an application form (in Dutch) to the Belastingdienst/Oost-Brabant in Eindhoven (formerly in 's-Hertogenbosch). Institutions that have an office inside the Netherlands can download an application form. Advantages. If in a calendar year the sum of someone's gifts to ANBIs exceeds 1% of the Dutch threshold income, the excess, with a maximum of 10% of that income, is deductible income. Also the ANBI itself 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 public benefit. Examples . ANBI examples: 'Culturele ANBI' examples: Non-Dutch ANBI examples: Non-Dutch 'culturele ANBI' examples: Revoked designation example: Non-ANBI examples: