11.6.2 Rslis and public benefit

Rslis are not by definition for the public benefit. Rslis must also meet the conditions of the anbi regulation to qualify as anbis. In this respect, public benefit is opposed to private benefit. Whether a certain rsli serves a private benefit depends on the facts and circumstances of the case. Public benefit does not mean that the society as a whole has to benefit. The setting of entry conditions does not necessarily lead to the conclusion that a benefiting group is closed and therefore that there is no public benefit. However, if the target group is so limited that it is a closed group, to which accession or replacement is not possible or is only possible through birth or marriage or is limited to one person only, there is not a public benefit, but a private benefit.

It seems that the tax administration and courts are sometimes more likely to assume private benefit regarding lesser-known rslis than regarding traditional rslis. The Human Rights Committee has warned against such tendency to distinguish between traditional and less traditional rslis, especially when it comes to new rslis or rslis representing a religious or philosophical minority.