ANBI: public benefit organization

Commercial and business activities

In practice, there is often debate about the extent to which an ANBI may carry out activities for payment. Such activities are often referred to as (semi-)commercial or business activities. The Tax Authorities took a very strict position on this: the inspector believed that institutions charging standard rates for non-fundraising activities had to relinquish their ANBI status. This position hindered many ANBIs in their work. We have successfully challenged this, and the Supreme Court has now confirmed that the Tax Authorities' position is incorrect.[read our article here]. Of course, carrying out commercial and business activities still always requires a tax check: do these activities not jeopardize the ANBI status or lead to any taxation?

Legal services

HVK Stevens Legal offers your ANBI notarial and legal services. Because HVK Stevens Tax Advice and Legal work closely together, advice can be implemented directly. This can include the establishment of a foundation and other legal entities, or amending the articles of association of your ANBI. Active consideration is also given to the design of your legal structure. HVK Stevens Legal can also advise your ANBI on governance, board powers and other legal aspects. We can of course also assist you with other foundations (non-ANBIs).

What it offers you

If your organization is designated as an ANBI, various tax facilities apply. For example, in income tax, a donor can deduct (whether or not periodic) donations to the ANBI. Corporate tax also has a possibility for gift deduction. In addition, ANBIs do not pay gift and inheritance tax: without ANBI status, this tax can amount to up to 40% of the acquisition. Distributions that someone receives 'for the public good' from an ANBI are also exempt from gift tax.

News

Support Foundation of Catholic News Bulletin has regained ANBI status following the successful procedure at the Supreme Court >

Other tax services for ANBIs

ANBIs may also be subject to other taxes. Think of corporate tax, payroll tax and VAT. We are therefore also happy to assist you with:

• optimizing the VAT position of ANBIs and other foundations and associations;
• an analysis of the risks and opportunities in the area of corporate tax (whether or not related to the ANBI facilities);
• the corporate tax return (if applicable);
• the assessment of the tax position of care and education exemptions;
• the guidance in Horizontal Supervision

Why HVK Stevens

HVK Stevens has extensive experience with these topics and focuses on the following services:

• the ANBI application and advice on the benefits of ANBI status;
• advice on the do's and don'ts of ANBIs;
• an assessment of your institution's policy plan;
• pre-consultation on ANBI status with the Tax Authorities;
• procedures regarding ANBI decisions;
• the structuring of commercial activities at ANBIs;
• fundraising from individuals and sponsorship;
• the qualification of SBBI (social interest advocacy institution) and support foundation SBBI;
• the ANBI scan: does your institution meet the requirements?

How HVK Stevens can help you

ANBIs come in all shapes and sizes. We are happy to provide you with tailored advice. We can also perform an ANBI scan on your institution to assess whether your institution meets the ANBI requirements. This is important, especially now that the ANBI status of a number of specific institutions operating in the religious, cultural and welfare sectors is being revoked – in many cases unjustly. ANBIs that carry out activities for payment are also often under fire. The Tax Authorities also monitor ANBIs more frequently than before.