ANBI publication obligation
You must publish this information online to maintain your ANBI status
If your organization has an ANBI status, this provides a number of interesting tax benefits. Just obtaining an ANBI registration is not enough to keep these benefits. To do so, you must comply with a publication obligation. At least once a year, you must put up-to-date information about the charity online on a (common) website. Do you want to know what you are obliged to publish? We have listed this information below:
Large or small ANBI?
The size of your organization determines the obligations you have. Larger ANBIs have to share more online than small ANBIs. In order to know what to publish, you first need to know which category you fall into.
Large ANBIs are either:
Fundraising ANBIs whose total income in the relevant financial year exceeds € 50,000.
Non-fundraising ANBIs whose total expenses in the relevant financial year exceed € 100,000.
Alternatively: If you, as a fundraising ANBI, have raised less than € 50,000 in assets, or if you as a non-fundraising ANBI incurred less expenses than € 100,000 in the past financial year, then you fall into the category of small ANBI.
Publishing obligations for small ANBIs
The following information must be placed online by small ANBIs:
- The name of the institution
- The RSIN (Legal Entities and Partnerships Information Number) or the tax number
- Contact Details
- The objective of the ANBI
- The main points of the policy plan
- The names and positions of the directors (such as chairman, treasurer and secretary)
- The remuneration policy for directors/policymakers, staff and management (e.g. by referring to the collective labour agreement)
- An up-to-date report of the activities carried out
- A financial statement (annually, no later than 6 months after the last financial year)
As a small ANBI, you can choose to use the standard publication form, for large ANBIs (see below). All you have to do is republish the completed form online every year. However, this form asks for more information than you are required to make public.
Publishing requirements for large ANBIs
Is your organization a large ANBI? Then you are obliged to publish a completed standard form online every year. In addition to general information about the organization, the goals and activities, it asks you to fill in a balance sheet and overview of income and expenses. Different requirements are set for different organizations. Therefore, make sure you fill in the form that is applicable to the type of organization to which your ANBI belongs.
- ANBI in general
- Fundraising institutions
- Church organization
- Educational institutions
- Endowment funds
- Housing
- Healthcare institutions
You can download the form (in English) that best suits your organization on this webpage of the tax administration.
Exceptions to the ANBI publication obligation
If your ANBI is a church organization, you are exempt from the obligation to publish the names of the directors and you do not have to post the annual balance sheet online. Equity funds are also not required to publish their balance sheets.
Finally, there is an exception if the publication of directors' names could endanger their own safety or that of their family. If this is the case, you can get an exemption from the obligation from the Tax and Customs Administration.
Want to know more?
On this page of the Tax and Customs Administration you can read more about (the publication obligation for) ANBIs. Check out our articles if you want to find more information about ANBI status, the foreign ANBI, legislation regarding sound policy for foundations and associations (WBTR) and help for Dutch and foreign organizations with the application for an ANBI status. Feel free to contact us if you have any questions or need support.