Compliance rules for ANBI

The source for these rules is the website of the Dutch tax services. The Dutch tax services is resonsible for giving organisations the status of ANBI.

Our statutes state our activities which are fully focussed on general interest. You can find the statutes and other documents on our ANBI page.

Integrity

When a person working for Balean and has a public function does not pass the integrity test, then Balean may loose its status as ANBI.

To prevent such a situation, we require every person working in a public-facing function for Balean to provide us with a Certificate of Conduct. One of the directors of Balean will set up a request for such a certificate. The person in question needs to finish the request on their personal behalf. Any costs involved will be reimbursed.

90% rule

An organisation of general interest must spend at least 90% of her expenses on general interest.

In our bookkeeping, we must make clear what cost are for general interest and what are for keeping the organisation running. For this, we need to provide clear overview of the purpose and the cost to fulfil that purpose.

Policy plan

A topical policy plan must be publicly available that at least covers what action the organisation is planning for the coming year towards their purpose.