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Netherlands: Foundations and associations to publish donations, financial data

Netherlands: Foundations, associations donations

Draft legislation proposes transparency for cash flows into civil society organizations by requiring the publication of information about donors of gifts of €15,000 or more per year, and requiring foundations to disclose certain financial information.


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The goal is to increase the transparency of cash flows to civil society organizations and to stop the misuse of these organizations for financial and economic purposes. The proposals would potentially affect many foundations (stichtingen) and associations (verenigingen) including public benefit organizations (Algemeen Nut Beogende Instellingen), sports clubs, churches and possibly also trust office foundations (stichtingen administratiekantoren).

The bill would affect directors of foundations and associations.


Read a January 2019 report prepared by the KPMG member firm in the Netherlands

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