What is a Public Benefit Organisation?
A Public Benefit Organisation (PBO) is a foreign ANBI, which means in Dutch: Algemeen nut beogende instelling (ANBI). An organisation can only be an ANBI if it’s organisation’s efforts are almost entirely committed to the public benefit. Associations (such as sports clubs, staff associations, singing groups, theatre societies or recreational organisations) are usually not ANBIs. However, sometimes these organisations can be qualified as Social Interest Organisations (in Dutch: Sociaal Belang Behartigende Instellingen - SBBI).
To be qualified as an ANBI, you must meet all conditions.
How do you apply for designation as an ANBI?
A registrated office of an ANBI can only be located in a Member State of the European Union, Aruba, Curaçao, Sint Maarten, Bonaire, St. Eustatius and Saba (the BES Islands) or another designated country. If you want your organisation or organisations to be named as an ANBI, you will need to submit an application to the Tax Administration in the Netherlands.