ANBI status

Bright Future Uganda is an ANBI, which is a non-profit tax designation in the Netherlands issued by The Netherlands Tax Office (Belastingdienst) in accordance with the general Dutch tax laws (Uitvoeringsregeling Algemene Wet Rijksbelastingen 1994). Bright Future Uganda was registered on 6 January 2014 in the Netherlands as “Stichting Divine Mercy Baby’s Home”, the name has since been changed to “Stichting Bright Future Babies’ Home”. By this name it is currently known in the Dutch ANBI register.

Our ANBI number is 853588806. You can read our publication data for 2016 anbi-bfth-2017-docx (Dutch only).

ANBI stands for Algemeen Nut Beogende Instelling. This designation is issued to organisations, which meet the required criteria and the Tax Office keeps an online searchable database of this information. Donors may deduct the value of their one time or periodic gift to an ANBI from their income tax.

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.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

Advantage: If, in a calendar year, the sum of someone’s gifts to one or more ANBI’s exceeds 1% of the Dutch threshold income, the excess, with a maximum of 10% of that income, is deductible income. Also the ANBI itself is exempted from inheritance tax and gift tax on inheritances and gifts it receives, except on those made under a condition such that it is not for public benefit.