Charity: embedding social impact in family and structure

For many families, entrepreneurship does not stop at business success. The desire to give something back to society often grows along with the business and is increasingly becoming a structural part of family policy. Where social involvement was initially informal or personal, there is now a need for a sustainable, goal-oriented structure. Not only to increase impact, but also to distribute and transfer ownership and responsibility within the family.

Non-profit: from vision to anchoring

Setting up your own foundation, fund, or charity starts with the question: what do we want to contribute as a family, and how long do we want to continue doing so?

That vision deserves a legal and fiscal basis that supports continuity. A carefully designed structure provides scope for future generations, prevents the fragmentation of assets, and makes it possible to operate effectively, transparently, and purposefully.

The choices involved are rarely standard:

• Will the donation be made through an existing organization or a new foundation?
• How does the foundation relate to the family business or family fund?
• And how will governance be organized: with or without family involvement?

ANBI status: social goals with tax benefits

For families who want to structure their charitable giving in a systematic way, ANBI status (Algemeen Nut Beogende Instelling, or Public Benefit Organization) is a logical option. This status offers exemption from gift and inheritance tax and, under certain conditions, tax deductions for donations.

The foundation must:

• serve the public interest
• have an up-to-date policy plan
• comply with publication requirements, and
• deal transparently with remuneration and asset formation

The tax frameworks are feasible, but require careful planning. HVK Stevens guides you in structurally embedding social ambitions, with an eye for balance between impact and tax certainty. This prevents social ambitions from getting bogged down in complexity or risks. Good preparation makes all the difference.

Family, governance, and succession in the context of charity

Setting up a charity and being intensively involved in a charitable cause not only affects the outside world, but also the family itself. The involvement of multiple generations creates connections, but also raises questions about control, responsibility, and succession.
Who will sit on the board? How will interests and values be aligned? And what if the next generation has different priorities? A clear governance structure and well-thought-out embedding ensure peace of mind, continuity, and agility.

Philanthropy with a solid foundation

A well-structured foundation or ANBI helps to embed philanthropy in the family, with an eye for impact, supervision, and transferability. Planning to structure your social involvement? Our multidisciplinary teams provide support with a clear and well-thought-out approach.