Charitable organisations

Charitable organisations make an important contribution to society. The areas of attention are numerous: from general health and well-being, culture, refugees and development cooperation, education and science, to people on low incomes, the environment, animals and nature. These organisations want to continue to help society, but sector changes and ever-changing regulations pose challenges. Our specialists will be happy to advise you on making the best possible use of the opportunities for you and your organisation to maintain the contribution to society.

Your challenges

With our sector-specific knowledge and rich experience, we can support you and your organisation in your challenges, such as:

Your tax liability: Sales tax, profit tax and wage tax that may or may not apply, as well as the exemptions that apply to your charitable organisation under certain conditions.
Your PBO status: Getting an PBO (public benefit organisation status) and the specific obligations and challenges of maintaining that ANBI status. With our PBO quick scan, you will quickly find out whether your institution still meets the conditions.
The Dutch Guideline for Annual Reporting 650: This guideline prescribes how fundraising organisations should render account to their stakeholders. Our specialists can help with the application of the amended recognition regulation and with setting up and performing a risk analysis in order to achieve a well-founded continuity reserve.
Volunteers: Various legislation and regulations apply to working with volunteers. For instance, are you aware of the conditions of the volunteer scheme in wage tax? We are happy to inform you of the rules applicable to your situation.

Our approach

Our multi-disciplinary team of sector specialists helps non-profit organisations maintain their tax-exempt status, as well as provides a range of audit, tax, and advisory services to secure operational continuity and develop a sustainable business model. You have a single point of contact who manages a team of experienced professionals who understand your specific needs.

Our services

Audit and accounting
PBO desk
Tax planning and compliance
Business operations

Risk and internal control
IT audit and advisory
HR consultancy

PBO Desk

Mazars PBO Desk: tailor-made advice for public benefit organisations (PBOs). Organisations with PBO status have to contend with a critical public. They have to live up to expectations and be accountable for their activities and performance. Do you want to retain your PBO status, but are you unsure what factors to consider? Mazars understands the challenges you face and can help!

Belastingplicht voor not for profit organisaties

De publieke sector is in beweging. De maatschappij heeft steeds hogere verwachtingen van de activiteiten van not for profit organisaties, en subsidies en giften zijn niet langer vanzelfsprekend. Veel organisaties zoeken naar nieuwe verdienmodellen. En winstoogmerk of niet, de mate waarin uw organisatie een onderneming drijft (en extra inkomsten genereert) is medebepalend voor de mate waarin u...

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The effectiveness of donation campaigns

25 June 2020 – The society is changing rapidly and charity organisations have to move along to remain future-proof. The activities of charity organisations are under pressure and they have to deal with declining revenues. That’s why it is essential to look critically to the effectiveness of your donation campagins and the wishes and needs of your (potential) contributors. How can you spend your...

Ron Horsmans Partner

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Dion Plouvier Director

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UBO register for foundations and associations

28 April 2022 – The deadline for registering in the UBO register has passed. Organisations which are not registered with their UBOs (Ultimate Beneficial Owners or beneficial owners) risk a fine and refusal of service by companies subject to the Wwft, such as banks. As of this moment, the Chamber of Commerce has a backlog of UBOs in processing the registration of UBOs. . Those who have already registered have nothing to worry about.

Updated decision subjective exemption

7 April 2022 - In a decision dated March 10, 2022, the State Secretary of Finance aligned several policy positions with a recent Supreme Court ruling. The positions relate, among other things, to how the subjective exemption for foundations and associations should be applied in the corporate income tax. These changes may affect the corporate income tax liability of foundations and associations.

Alcoholic intermission drinks

July 7, 2021 - On June 17, 2021, the Zeeland-West Brabant District Court ruled that the operator of a theater owes 21% VAT on the portion of the admission price for a performance that relates to alcoholic beverages consumed by the visitor during the interval. The operator of the theater must therefore keep track of how many alcoholic break drinks he provides during a performance.

The risks of data breaches at institutions

June 3, 2021 - The headlines don't lie. On a frequent basis, new reports about data breaches and hacks at educational institutions appear in the media. These range from universi-ties in large cities to elementary school in sparsely populated towns. Data leaks occur in primary, secondary and higher education. The way in which a leak occurs varies from situation to situation. In this article we discuss the causes of data leaks and how the risks and impact of data leaks can be reduced.

VAT tax on commissioners and supervisors clarified

August 18, 2021 - The State Secretary of Finance recently published a decree clarifying the VAT position of members of a supervisory board (rvc) and board of supervisors (rvt). As a result of this decree, many supervisory directors and supervisors are no longer regarded as entrepreneurs for VAT purposes. What are the consequences for them and for the supervised institution?

Teaching-taking exams online: a (DPIA) necessary?

20 May 2021 - In this article, we advise on conducting a Data Protection Impact Assessment (DPIA), which is required in certain cases from the Personal Data Authority (AP).