Interest groups - Mazars - Netherlands

Knowing what is going on within the sector

The Netherlands is truly a country of associations. The right of association is a fundamental right. The Dutch have gratefully exercised this right, as nearly half are members of two or more organisations.

There is an association for just about every purpose, hobby, disease and interest. Sports, culture, community work, care and advocacy operate by means of associations. Trade unions, broadcasting organisations and political parties are associations. In turn, many of these associations are also affiliated with a sector association or an umbrella organisation. Together, this constitutes a network in which a significant portion of the social and political interaction in the Netherlands takes place.

Significant trends within interest groups

Major social developments also influence interest groups.

• Individualisation – freedom of choice
  There is a demonstrable movement towards a more individual demand-driven model. Members are transforming more and more into consumers who want to ‘shop around’ at their own discretion within their organisation’s growing and often diverse range of product and services.
  
• Informalisation – “community light”
  It is becoming less common to be a member of an organisation or to subscribe to something. Vouchers, donations, signatures, discount cards and the like are a more desired and – especially – freer means of showing involvement, providing support or establishing ties. The willingness to make an effort for an organisation has given way to the demand for the organisation to make an effort on behalf of personal interest.
  
• Computerisation – virtual communities
  The availability of information is increasing, due primarily to modern technology. Evidence of this is the enormous interest which young people, in particular, have in social networks such as Hyves, Twitter, YouTube, Flickr and LinkedIn. Provided that they are well deployed, social networks are a great opportunity for interest groups to not only communicate their message to members and the public, but also to collect input from their supporters.
  
• Globalisation – new forms, new themes
  Due in part to modern technology, national borders are being transcended. This has led to new forms and new themes.
  
• Intensification – busy/fun/exciting
  Nowadays, the added value of interest groups is perceived differently. Members are focused on quick and tangible results and are only willing to pay for such results.

In our opinion, these are interesting developments. We accordingly believe that the distinctive role of promoting interests is becoming more and more important. For a professional interest group to have effective leadership, it needs flexibility so that it can continue responding to new developments. In this way, the organisation knows what it is capable of and in which areas it requires quick and decisive support. The slogan “Go further with Mazars!” applies in this respect. When it pertains to business, people, finance and governance, we can think with and work with your organisation so that it will flourish even more.

Pooling top-quality knowledge

Since interest groups differ from other organisations in a number of ways, specialist knowledge of the sector is essential for providing optimal service to clients within the sector. Mazars has pooled the technical and commercial knowledge of the various disciplines (by employing accountants, tax advisers and legal experts) in the Interest Groups sector.

These professionals have broad experience in the sector and are constantly updating their knowledge relating to it. They also possess a healthy portion of enthusiasm for their work and their sector. Requested or unrequested, we inform and advise our clients regarding current developments in the sector. Our working method is inventive and pragmatic, and we employ a “no nonsense” approach. In doing so, we do not hide behind the rules but rather offer clear standpoints and solutions based on thorough knowledge and respect for the rules. As such, we attach a great importance to ingenuity.

The expertise of the multidisciplinary sector

...covers such areas as:

• Governance and internal control procedures / risk management. Good governance, risk management and transparency are important points of departure for interest groups. Mazars has experience with several Codes of Governance and has the expertise to advise you on administrative organisation as well as internal control procedures and risk management.
  
• Auditing and reporting. Mazars has broad experience with respect to auditing interest groups. Naturally, we possess a thorough knowledge of, for example, the reporting directive RJ 640 (i.e. “Not-for-profit organisations”), which is used by many professional interest groups in the Netherlands, and in a wide range of subsidy schemes. We can advise and support you with respect to the current complex requirements in the area of reporting.
  
• Privacy legislation. Whether via an Intranet or a website, interest groups usually process sensitive personal data (e.g. member administration) and are therefore required to comply with the Personal Data Protection Act (Wbp). Mazars has a specialised consulting department for conducting a privacy audit.
  
• Corporate income tax. When are activities performed subject to corporate income tax? This question is playing a more and more frequent role in an interest group’s growing and often diverse range of products and services. Mazars can provide the appropriate solution.
  
• Other tax laws. Mazars can assist you in optimising the fiscal position of your organisation. VAT : whether or not the services are subject to VAT, VAT aspects with respect to sponsorship, subsidies and contributions. Wage tax and social benefits : volunteer reimbursements.
  
• IT. In almost all cases, the various processes within an interest group rely on IT. Mazars Management Consultants can assist you with general as well as specific IT issues, such as CRM systems, knowledge transfer based on authorised access via ‘portals’ (SharePoint), etc.