Section 6 of 10
Besteding & uitkeren
How money actually reaches the doel — the test the Belastingdienst assesses by looking at spending.
Right now
Describe how funds reach the doel, and justify any reserves under the bestedingscriterium.
The 90% test is assessed by looking at bestedingen, not activity counts. This is where qualification is shown.
What this step also covers
The last mandatory section — and the one where the algemeen-nut character is actually proven. The 90% test is not about how many activities you list; it’s about whether your spending reflects them.
What to land:
- The bestedingscriterium (anti-oppot). Hold no more vermogen than reasonably needed. State this as a principle: “Middelen worden zonder onnodige vertraging besteed aan de doelstelling.”
- Continuïteitsreserve, if any. Per the 3 July 2025 beleidsbesluit, this can be up to 1.5× the average cost level of the past three years. State your intended ceiling and the rationale.
- Bestemmingsreserves (project reserves), if any. Allowed for concrete, planned work executed within a reasonable term (usually two years). Each one must be clearly described and financially substantiated in the beleidsplan — vague “future plans” don’t qualify.
- Distribution mechanics. How the doelgroep is reached — direct services, grants to third parties, partnerships. If you uitkeren to other ANBIs, name the policy.
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