Dutch requirements for Public Benefit Organisations

  1. The majority of the funds raised must go to support the aims of the organisation
    • The Dutch ANBI regulations state this should be 90% of funds raised.
  2. Non-profit
    • No profits can be made from activities of the organization except where commercial activities raise money in support of the purpose of the organization e.g. profit could be made from the sale of goods in gift shop where these profits are used to further the aims of the organisation
  3. Integrity
    • The organisation, its board members and its representatives must not have links with criminal activities or violence.
  4. Separation of assets
    • Board members must not act as if the assets of the organization belong to them. Dispersion of funds must be determined by majority decision of the board/financial committee and not by a single individual
  5. Limitation of assets
    • The organization should not have more assets in its accounts than is reasonable (i.e. not store up excess cash for investment purposes).
  6. Non-paid board members
    • Board members are unpaid and may only receive reimbursement of their costs
  7. Plan
    • The organization should have a current one year (or preferably longer) plan of their activities that demonstrates how they plan to achieve their goals. This should include:
      1. A description of the work to be undertaken
      2. An outline of fund-raising plans
      3. A discussion of how resources are to be managed
      4. Document how its resources are to be used
  8. Maintain a reasonable balance between costs and spending
  9. Dissolution of the organization
    • Any assets remaining after the organization is dissolved must be transferred to a similar organization
  10. Adhere to good administrative book-keeping procedures
    • Provide an outline of costs, reimbursement to board members etc
  11. Publish complete documentation
    • Name and address of organization, where it is registered, its purpose, outline of its goals and planned actions, names of board members and their roles in the board, reimbursement of board members, report of completed actions and financial reports