Exceptions

In a number of cases you won’t be required to publish information about your ANBI on the internet. Read below to see if these exceptions apply to you.

Do not publish the names of directors of churches

If your ANBI is a church you won’t need to publish the names of the directors on the internet.

Do not publish the balance sheet of equity funds or churches

In the following cases you do not need to publish your ANBI’s balance sheet:

  • Your ANBI is an equity fund.
    This means your ANBI does not actively canvass for funds or assets. In addition your ANBI spends the capital sum or the earnings from the capital sum almost entirely on the object.
  • Your ANBI is a church.
    This applies equally to an independent part of the church.

Equity funds and churches must publish the following information:

  • a statement of assets and liabilities with an additional explanation
  • a financial overview of actual spending by financial section or theme
  • an overview of intended spending with an additional explanation

Do not publish the director’s name if you have an exemption

You will not be required to publish the director’s name if the Tax and Customs Administration Authority has granted your ANBI an exemption.

Apply to us for an exemption if publishing the names of the directors would affect the safety of them or their families.

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