Algemeen Nut Beogende Instelling, ANBI

ANBI-logo1

ANBI: Stichting Grieks Orthodoxe – Parochie Agios Nikolaos

Fiscaal nummer: 850540598

Post Adres:

Westzeedijk 333, 3015AA, Rotterdam

Doelstelling

In de parochie verzamelen zich Orthodoxe Christenen in gebed en in de Heilige Mysteriën, om gezamenlijk een christelijk leven op te bouwen

Beleidsplan

Het werk: Het werk van onze parochie bestaat vooral uit het organiseren van Kerkdiensten voor Orthodoxe gelovigen uit alle landen. De Heilige Liturgie wordt elke zondag gehouden. Daarnaast worden ook de grote feesten van het Kerkelijk jaar gecelebreerd (Kerst, Pasen en Pinksteren). Individuele gelovigen worden terzijde gestaan door woorden en Sacramenten, zoals Biecht, Ziekencommunie, Ziekenzalving, Huwelijk, Doop & Begrafenis.

Geldwerving: De belangrijkste inkomstenbronnen zijn: vrijwillige maandelijkse bijdrage van de parochianen, giften, de collecte, en de verkoop van kaarsen en prosforen (dit zijn offerbroodjes). Incidenteel wordt geld geworven voor een projecten in het buitenland die al dan niet met ander kerkgenootschap worden gedaan.

Beheer van het vermogen:  De jaarlijkse inkosten worden hoofdzakelijk besteed aan de onkostenvergoeding van de Parochiepriester,  reiskosten van de geestelijkheid, het onderhoud aan het gebouw (gas, electra, verzekeringen, reparaties) en de benodigdheden voor de Heilige Diensten (gewaden, wierook, kaarsen, e.d.). Het overgebleven geld gaat naar een spaarrekening, en is bedoeld voor onvoorziene uitgaven.

Besteding van het vermogen: De spaarrekening wordt gebruikt om onvoorziene hoge uitgaven te kunnen doen, zoals bijvoorbeeld een nieuwe verwarmingsketel.

Bestuurssamenstelling

Priester Ioannis Psomas (voorzitter)
dhr Aristeidis Tsifnas: Penningmeester
dhr Lazaros Mavridis: Secretaris

Financiën 

General Information

Since 2008 the Dutch Tax Administration can designate an institution to be an “Public Benefit Organisation” (Dutch: Algemeen Nut Beogende Instelling, ANBI). At least 90% of the efforts of an ANBI has to be focused on the general good. And since 2012 the ‘culturele ANBI’ can profit (until at least 2018) from even more Dutch tax advantages.

General Conditions

The ANBI does not have to be a Dutch legal personality. But often the ANBI is a Dutch ‘stichting’ (foundation), though not every foundation qualifies. It can also be a Dutch vereniging (voluntary association). It cannot be an organisation that is for the benefit of its members or shareholders only: a sport club, association of personnel, or a commercial institution. The ANBI does not have to have registered offices in the Netherlands nor in the EU.

The most important conditions are:

  • The ANBI can not be a company with capital divided into shares, a cooperative, a mutual insurance society or another body that may issue participation certificates.
  • At least 90% of the ANBIs efforts must be focused on the general good. The ANBI and the persons directly involved in the ANBI must comply with the integrity requirements.
  • An ANBI director or person determining the policy may not treat the ANBI’s assets as personal assets. The assets must be segregated.
  • An ANBI may not retain more assets than reasonably required for the institutions work. For this reason the ANBI’s assets must remain limited.
  • The ANBI directors’ remuneration must be restricted to an expense allowance or a minimum attendance fee.
  • An ANBI must possess an up-to-date policy plan.
  • The ANBI’s costs must be in reasonable proportion to its expenditure.
  • The ANBI funds remaining after dissolution must be allocated to a general good objective identical to the ANBI’s objective.
  • An ANBI is governed by specific administrative obligation.

More conditions apply to ANBIs as of January 1, 2014. The Dutch Tax Administration can revoke an ANBI designation anytime. Special regulations apply in that case. The database of registered ANBIs is online and searchable.

Institutions without an office inside the Netherlands can start the application for designation as ANBI or Culturele ANBI by submitting a written request for an application form (in Dutch) to the Belastingdienst/Oost-Brabant in Eindhoven (formerly in ‘s-Hertogenbosch).

Institutions that have an office inside the Netherlands can download an application form.

Our Parish

Currently our parish is a “stichting”.

A Stichting is a legal person created through a legal act. This act is usually either a notarised deed (or a will) that contains the articles of the foundation which must include the first appointed board. No government authority is involved in the creation or authorization of a foundation. It acquires full legal capacity through its sole creation. A foundation has no members and its purpose must be stated in its articles, using capital dedicated to such goal. The foundations are defined in the Dutch Civil Code (Burgerlijk Wetboek), Boek 2 Art 285-304. It is not necessary in the Netherlands that a foundation serves a purpose of general interest, but its official goal cannot include making payments to anybody, except for charitable causes. A foundation is governed and represented by a board that is responsible for the foundation’s administration. The board does not have a requirement for specific number of members.

Art. 2:289 of the Civil Code establishes that all foundations must be registered in the Register of Commerce or “Kamer van Koophandel”. Commercial activities are allowed if they are within the purpose of the foundation and are taxed. Board members can be held liable for the foundation, civilly as well as criminally.

The Dutch Tax Service can declare an institution to be an “institution for general benefit” (algemeen nut beogende instelling, ANBI), with tax benefits. Often, but not necessarily, this is a foundation. Conversely, not every foundation qualifies.

Articles

  1. STATUTEN STICHTING GRIEKS ORTHODOXE PAROCHIE AGIOS
  2. NIKOLAOSΚΑΤΑΣΤΑΤΙΚΟ ΕΛΛΗΝΙΚΟ – ΙΔΡΥΜΑ ΕΛΛΗΝΟ-ΟΡΘΟΔΟΞΟΥ ΕΝΟΡΙΑΣ ΑΓΙΟΣ ΝΙΚΟΛΑΟΣ

Information about ANBI 2015

Chamber of Commerce