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Since 2008 the Dutch Tax Administration can designate an institution to be an "Public Benefit Organisation" (Dutch: ''Algemeen Nut Beogende Instelling'', ANBI). At least 90% of the efforts of an ANBI has to be focused on the general good. And since 2012 the 'culturele ANBI' can profit (until at least 2018) from even more Dutch tax advantages. ==Conditions== The ANBI does not have to be a Dutch legal personality. But often the ANBI is a Dutch 'stichting' (foundation), though not every foundation qualifies. It can also be a Dutch ''vereniging'' (voluntary association). It cannot be an organisation that is for the benefit of its members or shareholders only: a sport club, association of personnel, or a commercial institution. The ANBI does not have to have registered offices in the Netherlands nor in the EU. The most important conditions are: *The ANBI can not be a company with capital divided into shares, a cooperative, a mutual insurance society or another body that may issue participation certificates. *At least 90% of the ANBIs efforts must be focused on the general good. The ANBI and the persons directly involved in the ANBI must comply with the integrity requirements. *An ANBI director or person determining the policy may not treat the ANBI's assets as personal assets. The assets must be segregated. *An ANBI may not retain more assets than reasonably required for the institutions work. For this reason the ANBI's assets must remain limited. *The ANBI directors’ remuneration must be restricted to an expense allowance or a minimum attendance fee. *An ANBI must possess an up-to-date policy plan. *The ANBI's costs must be in reasonable proportion to its expenditure. *The ANBI funds remaining after dissolution must be allocated to a general good objective identical to the ANBI's objective. *An ANBI is governed by specific administrative obligation. More conditions apply to ANBIs as of January 1, 2014. The Dutch Tax Administration can revoke an ANBI designation anytime. Special regulations apply in that case. The database of registered ANBIs is online and searchable. Institutions without an office inside the Netherlands can start the application for designation as ANBI or Culturele ANBI by submitting a written request for an application form (in Dutch) to the Belastingdienst/Oost-Brabant in Eindhoven (formerly in 's-Hertogenbosch). Institutions that have an office inside the Netherlands can download an application form.〔(Belastingdienst.nl ) Dutch Government website: How do you apply for designation as a PBO 〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Algemeen nut beogende instelling」の詳細全文を読む スポンサード リンク
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