You have joined the board of a foundation or an association. Then you don't immediately think about taxes. Surely the treasurer pays attention to that? Of course, but the entire board is responsible for the ins and outs of the entire association. Everyone has to ensure that the association neatly fulfils all its obligations.
Much more fun is to look at the opportunities the tax rules offer the foundation or association. You will find the basis for this in our note Taxation of Foundation and Association. In this comprehensive note, we describe the tax doctrines relevant to foundation and association. If this memorandum does not help you, please feel free to contact one of our advisers. We would be happy to discuss with you how to optimise the financial and fiscal position of “your” foundation or association within the applicable laws and regulations.