Which reporting rules apply to your nonprofit, when you need an accountant, and what goes in the annual accounts and board report.
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Annual financial reporting for Dutch nonprofits
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- Annual accounts and accountants: when required?This page isn't final yet: We're still double checking the relationship between the legal requirements on this page + described on Annual reporting for Dutch nonprofits: which reporting regime appl…
- Annual reporting for Dutch nonprofits: which reporting regime applies?Dutch fundraising nonprofits report under one of two regimes: the full standard (RJ 650) or a simplified chapter for small organizations (RJk C2). Which one applies depends on the size of your income…
- Reporting under the full RJ 650: annual accounts and board report for large fundraising organizationsA fundraising organization with total income of €1,000,000 or more reports under RJ 650, the full Dutch standard for fundraising organizations. The standard prescribes fixed models for the balance sh…
- Reporting under the simplified regime (RJk C2): annual accounts and board report for small fundraising organizationsA fundraising organization with total income below €1,000,000 reports under chapter C2 of the guidelines for small legal entities: the same logic as the full RJ 650, with fewer prescribed categories…