The 13 statutory algemeen-nut categories
The exhaustive list of categories an ANBI must fall under, fixed in Article 5b AWR.
The list
| # | Dutch (statutory wording) | English gloss |
|---|---|---|
| a | welzijn | welfare |
| b | cultuur | culture |
| c | onderwijs, wetenschap en onderzoek | education, science and research |
| d | bescherming van natuur en milieu, incl. bevordering van duurzaamheid | nature / environmental protection, incl. promoting sustainability |
| e | gezondheidszorg | healthcare |
| f | jeugd- en ouderenzorg | youth and elderly care |
| g | ontwikkelingssamenwerking | development cooperation |
| h | dierenwelzijn | animal welfare |
| i | religie, levensbeschouwing en spiritualiteit | religion, philosophy of life and spirituality |
| j | de bevordering van de democratische rechtsorde | promotion of the democratic rule of law |
| k | volkshuisvesting | social housing |
| l | een combinatie van de bovengenoemde doelen | a combination of the above aims |
| m | het financieel of op andere wijze ondersteunen van een ANBI | financially or otherwise supporting an ANBI (steunstichting) |
Nuances worth keeping
- The list is limitatief (exhaustive). If an institution’s activities cannot be placed under one of these categories, there is no algemeen nut — which is why Step 1 of the stappenplan is the real gate.
- Why some sources say “12”. Letters l and m aren’t standalone domains — l is a combination of the others, m is supporting another ANBI. A few summaries collapse them. The statute itself runs a–m = 13.
- Volkshuisvesting (k) has an extra condition. An institution providing social housing under onderdeel k can only be designated an ANBI if it is admitted by royal decree under Article 19 of the Woningwet.
Source
The authoritative text lives on the official government legislation portal, wetten.overheid.nl, under Algemene wet inzake rijksbelastingen, artikel 5b. Mirrors like Maxius, EY TaxLaw, and Via Juridica reproduce the same statutory text if you want a quick cross-check.