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Annual accounts for a charity (Dutch): RJ 650 or RJk C2

A charity does not prepare a profit and loss account but a statement of income and expenditure, and usually does not follow the rules for a BV. Which rules do apply depends on the income.

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The short answer

For the reporting of a fundraising foundation, RJk C2 and RJ 650 are the relevant guidelines. RJk C2 uses the threshold of less than € 1.000.000 total income on a consolidated basis in two consecutive years; that threshold applies from reporting year 2025. Title 9 and filing with the KVK apply only to an enterprise from € 7,5 million turnover. ANBIs (public benefit organisations) publish within six months.

Updated 30 October 2026

Key facts

RJ guideline	RJk C2 below € 1.000.000 total income in two consecutive years, otherwise RJ 650; no statutory obligation
Statutory minimum	Balance sheet and statement of income and expenditure within six months (art. 2:10(2) DCC)
ANBI	Publication within six months; standard form above € 50.000 income

Which rules apply: four layers

The annual reporting of fundraising organisations is not regulated by law as such; for foundations there is only the brief requirement of art. 2:10 DCC (RJ 650, paragraph 102). In addition, the RJ guidelines, the ANBI rules and sometimes Title 9 play a role.

Law or guideline	For whom	What you prepare and where it goes
art. 2:10(2) DCC	Every foundation	Balance sheet and statement of income and expenditure within six months after the financial year; no filing with the KVK
RJk C2 or RJ 650 (guideline)	Fundraising organisations	Annual accounts with the layout of income and expenditure from the guideline
ANBI rules	Every foundation with ANBI status	Financial accountability on its own or a joint website
Title 9 of Book 2 DCC	Foundation with an enterprise that achieves at least € 7,5 million net turnover for two financial years in a row (art. 2:360(3) DCC)	Annual accounts under Title 9 and filing with the KVK

A fundraising organisation is a private non-profit organisation that raises income from public generosity (RJk C2, paragraph 101). Title 9 applies to it only via art. 2:360(3) DCC, and even then not if it prepares and publishes equivalent accountability under another law.

RJk C2 or RJ 650: the € 1.000.000 threshold

The threshold is separate from the size classes for a BV. An organisation is small if its total income on a consolidated basis is less than € 1.000.000 in two consecutive years. The amount comes from the Erkenningsregeling Goede Doelen (recognition scheme for charities); a medium-sized class does not exist.

Reporting years starting on or after 1 January 2025: the € 1.000.000 threshold applies.
Reporting years starting in 2024: you may already apply the new threshold, including to the comparative figures.
Reporting years starting before 1 January 2024: the old threshold of € 500.000.

The RJ published the amendment on 11 March 2025 as a draft (RJ Publication 2025-1) and adopted it unchanged on 23 April 2025.

Balance sheet and statement of income and expenditure

The statement of income and expenditure shows where the money came from and what it was spent on. The standard form of the Dutch Tax Administration (Belastingdienst) for fundraising institutions splits expenditure into spent on the objective, fundraising costs and costs of management and administration. Equity consists of reserves (designated reserves and other reserves, often called continuity reserve) and funds (RJk C2.304-C2.306).

You recognise a gift or other income in the year in which the entitlement to it arose, receipt is probable and the amount can be measured reliably (RJk C1.211). You recognise a bequest as soon as you can reliably estimate the amount per estate or, as a fixed choice, on receipt of the deed of distribution or the account and accountability; advances count on receipt, and the chosen approach is stated in the notes (RJk C1.209 and C1.312a). Subsidy income follows the period in which the spending takes place (RJ Publication 2024-19). If the donor has designated a purpose and the amount has not yet been spent on 31 December, you add it to a restricted fund through the appropriation of result . Only a designation that the board itself gives to its own funds leads to a designated reserve (RJk C1.212, C2.305 and C2.306).

ANBI publication and CBF Recognition

If the foundation has ANBI status, it publishes a financial accountability on the internet within six months after the financial year: balance sheet, statement of income and expenditure and notes. A fundraising ANBI with more than € 50.000 total income in the financial year must use the standard form of the Belastingdienst for this. This obligation is separate from the publication obligation at the KVK. See the guide annual accounts of a foundation and ANBI.

The CBF Recognition is voluntary. The CBF classifies recognised charities into categories according to the sum of income in annual accounts under RJ 650 or RJk C2.

Worked example: an earmarked gift

A fictitious reading-promotion foundation had € 640.000 income in 2024 and € 720.000 in 2025: RJk C2 applies for 2025. In 2025 € 80.000 came in for a school library; of that, € 50.000 was spent on 31 December.

Income 2025: € 80.000, because the entitlement to the gift arose in 2025.
Spent on the objective: € 50.000.
Appropriation of result: € 30.000 to the school library restricted fund, not to freely available equity.

As an ANBI the foundation puts the standard form on its website before 1 July 2026. It files nothing with the KVK.

Three misunderstandings among charities

Confusing the € 1.000.000 threshold with the size classes for a BV.
Showing earmarked gifts as freely available equity.
Assuming every foundation must file with the KVK.

What Jaarrekening.io does and does not do for a charity

Jaarrekening.io follows the ordinary Title 9 route. For a foundation that is only intended if it falls under art. 2:360(3) DCC ; you confirm that when creating the entity. An accountability under RJ 650 or RJk C2, with a statement of income and expenditure and restricted funds, is not produced by the software; you can however enter the bookkeeping of such a foundation in it.

Sources

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Does a charity have to file its annual accounts with the KVK?

Usually not. Filing is mandatory only for a foundation with an enterprise that achieves at least € 7,5 million net turnover for two financial years in a row (art. 2:360(3) DCC).

From which year does the € 1.000.000 threshold apply for RJk C2?

For reporting years starting on or after 1 January 2025. For a reporting year starting in 2024, application is already permitted.

How do I determine whether income stays below € 1.000.000?

You look at total income on a consolidated basis in the reporting year and the year before. For the 2025 annual accounts, 2024 and 2025 count. The CBF classification may deviate from this, because it starts from the most recently published annual accounts.

Is an audit by an accountant mandatory for a charity?

The law requires it only if the foundation falls under Title 9 and is medium-sized or large. In addition, the articles of association, a grant provider or the CBF Recognition may ask for an accountant's report.

Preparing annual accounts for a foundation and ANBI →Does a foundation have a publication obligation? →Annual accounts of a foundation →Annual accounts software for foundations and associations →Annual accounts healthcare organisation →Term: appropriation of result →

Preparing Dutch annual accounts?

Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.

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