ANBI's: new policy decision and cabinet response to evaluation of ANBI regulations

New policy decision

On July 3, a new ANBI decision was published (see Decision of June 26, 2025, No. 2025-13842, Stcrt. 2025, 20215). Some key points from the decision are:

• Public benefit requirement: An ANBI is an organization that exclusively or almost exclusively aims to serve the public benefit. The activities must primarily and directly aim to serve the public interest. Additionally, at least 90% of the organization's expenditures must be for the public benefit. Under certain conditions, a crowdfunding organization can be classified as an ANBI. However, a conduit organization will not meet the requirements.
• Categories of public benefit: The defined categories of public benefit have not changed. Regarding the category of 'welfare,' it has been clarified that this includes activities aimed at specific vulnerable groups, such as preventing social isolation.
• ANBI designation: To use various tax facilities, an organization must be designated as an ANBI by decree. Under certain conditions, the inspector may grant retroactive effect to the start date, for example, if an organization is newly established or receives a legacy or donation and does not yet have ANBI status.
• Spending criterion (anti-hoarding requirement): An ANBI may hold reserves, but not more than reasonably necessary for continuity. Specifically mentioned reserves include (1) the continuity reserve for the work organization, which may cover fixed costs for personnel, housing, office, and administration. A continuity reserve of one and a half times the average cost level of the organization's work over the past three years is generally acceptable as a buffer. Also mentioned is (2) the reserve for planned activities, which must be detailed in the policy plan, including a timeline.
• Capital maintenance: Capital obtained under the condition of maintenance is addressed in the decision. It discusses the concept of yield, the spending of realized and unrealized yield, and old capital (from before January 1, 2008).
• Types of activities: An ANBI can have three types of activities: (I) public benefit activities, (II) commercial activities, and (III) investment activities. An ANBI may engage in commercial activities if the income benefits the public good. However, no profit may be made from the entirety of the public benefit activities. The decision explains how this should be assessed.

Cabinet response to evaluation of ANBI regulations

In the letter of July 1, 2025, the State Secretary acknowledges that the initiatives of organizations aiming to serve the public or social interest are crucial for our society. To prevent misuse of facilities while not reducing the existing space for 'real' ANBIs, efforts are being made to improve enforcement by the Tax Authorities. In the coming years, the information provision of the Tax Authorities will be improved. The following measures have been announced for the short term:

• In April, a bill was submitted to establish the legal basis for the ANBI portal as of January 1, 2026.
• Supervision of ANBIs by the Tax Authorities will be strengthened and improved by expanding the ANBI team.
• ANBI constructions with NSW estates will be examined more thoroughly.
• In the short term, discussions will be initiated with the philanthropy sector to determine if and how a minimum number of board members for ANBIs can be required.
• Together with the philanthropy sector, it will be investigated how former ANBIs must comply with information obligations to prevent misuse or improper use.

Finally, the State Secretary confirms that he aims to send a letter to the House of Representatives in the fall of 2025 regarding the corporate tax position for foundations. We will closely monitor this. If you have any questions in the meantime, please do not hesitate to contact Marieke van Kooten and Netty van Kreveld.