ANBI

Foundation Maaspoort Venlo is a cultural General Benefiting Institution (cultural ANBI). To be regarded as a cultural ANBI, the institution must be at least 90% active in the cultural field. Donors of cultural ANBIs have an extra tax advantage from 2012, because an extra deduction for gifts applies to them.

what is the tax benefit for donors of a cultural ANBI?

As of 1 January 2012, an additional gift deduction applies to donors of cultural ANBIs. Private individuals can deduct 1,25 times the amount of the donation in their income tax return. Companies subject to corporate tax may deduct 1.5 times the amount of the donation in their corporate tax return Click here for more information.

what conditions must an ANBI fulfil?

• The institution commits itself for at least 90% to the common good. This is the 90% requirement.
• The institution has no profit motive with all its generally useful activities.
• The institution and the people directly involved meet the integrity requirements.
• The directors or policymakers of the institution may not dispose of the assets of the institution as if they were their own assets. There must be separate assets.
• The institution may not hold more assets than are reasonably needed for its work. Therefore, the equity must be limited.
• The remuneration of directors is limited to an expense allowance or minimal attendance fees.
• The institution has an up-to-date policy plan.
• The institution has a reasonable ratio between costs and expenditures.
• Any money remaining after the closure of your institution is spent on an ANBI with a similar aim.
• The organisation meets the administrative requirements.

publication requirement

From 1 January 2014, an ANBI must publish the following information on its website:

• Name: Stichting Maaspoort Venlo
• Known to the public as 'Maaspoort'
• Tax number: 006021670
• Postal address: Oude Markt 30, 5911 HH VENLO
• Visiting address: Oude Markt 30, 5911 HH VENLO
• Objective: the foundation’s objective is:
  • a. organising cultural and other events, conferences and meetings
  • b. the maintenance and operation of the Maaspoort Theatre and Conference Centre in Venlo
• Policy Plan: Vision for the Future: Here, it can be done.
• Composition of the Supervisory Board
• Remuneration policy for the Supervisory Board: The Supervisory Board receives no remuneration for its work.
• Staff Remuneration Policy: The CAO Nederlanse Podia applies.
• Annual Report

View the standard ANBI General publication requirement form here.