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, and the answer determines what your annual accounts and management report must contain. In this page you will find the test that determines your regime and what each regime means in practice.
Are you a fundraising organization?
The standard defines a fundraising organization (fondsenwervende organisatie) as a private organization with a social objective, not aimed at profit, that acquires income from public generosity alongside other sources such as government subsidies, lotteries, or income from delivering products and services. Most Dutch charities funded by donations and grants fit this definition. (RJ 650, definitions)
A nonprofit that does not raise funds from the public falls under the general nonprofit rules (RJ 640, or RJk C1 for small ones) instead; that is outside the scope of this page.
The size test
The regime that applies to your organization is defined by the amount of Total income (baten), consolidated, for two consecutive years:
Below €1,000,000
Small
RJk C2 (simplified)
€1,000,000 or more
Large
RJ 650 (full)
The threshold is €1,000,000 since 1 January 2025 (raised from €500,000, following the new Erkenningsregeling categories; see RJ-Uiting 2025-1 ). Organizations were allowed to apply the higher threshold already for financial year 2024. Because the test uses two consecutive years, a single exceptional year does not immediately change your regime. Note: the printed RJk 2025 bundle still shows €500,000 in C2 §101 with only a footnote about the consultation — that edition closed before RJ-Uiting 2025-1 (11 March 2025) finalized the increase; the €1,000,000 figure is incorporated from the 2026 edition onwards.
What each regime means
Large (RJ 650). Your organization applies RJ 650 together with the general nonprofit chapter RJ 640; where they conflict, RJ 650 prevails. In practice this means prescribed models for the balance sheet, the statement of income and expenses (with budget comparison), and the cost-allocation specification, plus a management report covering ten prescribed topics. A large fundraising organization cannot use the small-entity consolidation exemption.
Small (RJk C2). Your organization applies the simplified chapter C2 of the guidelines for micro and small entities, with lighter presentation and disclosure requirements, and it may use the small-entity consolidation exemption. A small fundraising organization may choose to apply RJ 650 in full, following the rules stated above.
Good to know
- The €1,000,000 boundary comes from the CBF Erkenningsregeling categories, but the timing differs: the Erkenningsregeling classifies you on your last published annual accounts, while the reporting rules look at the current and prior year. In transition years the two can briefly diverge.
- The reporting regime is separate from ANBI status: ANBI brings its own (tax-driven) publication duties regardless of which regime applies.
- Official texts: commissienormstelling.nl and rjnet.nl .