Step 3 of 6
Draft beleidsplan + statuten
Write the policy plan, multi-year budget, and statuten with the four ANBI-critical clauses.
Right now
Draft statuten with all four ANBI-critical clauses, and write the beleidsplan in parallel.
90% algemeen-nut objective, geen winstoogmerk, beschikkingsmacht restriction, and an ontbindingsclausule sending the batig saldo to a similar ANBI.
What this step also covers
This step produces two artifacts that the Belastingdienst reads as one package: the beleidsplan (the working document) and the statuten (the legal instrument the notaris will execute). Write them in parallel, not in sequence — they have to reconcile.
The beleidsplan is broken into ten sections below. Sections 3–6 are the mandatory core (werkzaamheden, fondsenwerving, vermogensbeheer, besteding); the rest is preparation, recommended additions, and adoption. The plan is vormvrij beyond the mandatory core, so the structure here is a scaffold — feel free to merge sections in your final document.
Founding new: the statuten go straight into the oprichtingsakte at Step 4. Treat the draft as near-final before you book the notaris.
Amending existing: the four ANBI clauses likely need to be inserted into your current statuten. Have the notaris diff the existing tekst against the ANBI checklist; what looks like a minor wording tweak (e.g. ontbindingsclausule) can be the gating change.
Start here · Section 0 of 10
Gather inputs
Lay your statuten draft, category choice, board composition, and rough budget on one desk.
The beleidsplan has to stay consistent with the statuten — write them in tandem, not in sequence.
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- Section 1 Frame the document
Write the header — name, period, date, statutory doelstelling, and category.
- Section 2 Mission & relevance
Write a short section linking the doel to a concrete maatschappelijk probleem.
- Section 3 Werkzaamheden Mandatory
Name the actual activities — programmes, outputs, audiences — for the coming year and beyond.
- Section 4 Fondsenwerving Mandatory
Describe each income source, with realistic order-of-magnitude target volumes.
- Section 5 Vermogensbeheer Mandatory
State where the vermogen is held, who has signing authority, and any investment policy.
- Section 6 Besteding & uitkeren Mandatory
Describe how funds reach the doel, and justify any reserves under the bestedingscriterium.
- Section 7 Begroting
Add a meerjarenbegroting — inkomsten, bestedingen, and vermogen, ideally three years.
- Section 8 Beloningsbeleid
State that beleidsbepalers receive no remuneration beyond onkostenvergoeding (and non-excessive vacatiegeld if applicable).
- Section 9 Adopt, publish, keep actueel
Have the bestuur formally vaststellen the plan, publish it, and set an annual review.