ANBI stands for ‘Algemeen Nut Beogende Instelling’. An ANBI contributes in some way to the public good. It can be a goal, a church or an organization with a certain philosophy. It can also be a cultural or a scientific institution.
The tax office has requirements for an organization that wants to be an ANBI. An organization that meets the requirements gets the ANBI status. That is attractive to donors because gifts to an ANBI gives a tax advantage. This counts for individual donations through donation deductions as through periodic donations. An ANBI themselves pay no inheritance or gift tax.
90 percent of the ANBI commitment has to focus on the public interest. They should not aim to make a profit and must meet requirements of integrity.