30 June 2015 is also a deadline for ANBIs (Public Benefit Bodies). And that is for the publication of (financial) data relating to the financial year ending 31 December 2014. For ANBIs with a financial year that is not equal to the calendar year, a different deadline applies (6 months after the end of the financial year).
Publication of the information should be via the internet. In the ANBI register each ANBI is listed at which internet address the information can be found.
What information should be published in each case?
- The name and RSIN of the ANBI.
- The contact details under which the ANBI can be reached (mail, phone, e-mail).
- The objective.
- A concise policy plan.
- Board composition.
- Remuneration policy.
- A concise report on activities carried out.
- A financial statement.
Failure to disclose the above details, or to disclose them in a timely manner, may result in the tax authorities withdrawing ANBI status. The consequence of losing ANBI status is that the tax benefits associated with it are no longer enjoyed. This concerns the exemptions in inheritance and gift tax, as well as the deduction of donations in income and corporation tax by (legal) persons who make donations to the ANBI. In addition, the loss of ANBI status as such may pose problems in fundraising.