11.6.3 Public benefit activities of rslis

Public benefit within the framework of rslis includes the promotion and encouragement of a religious or philosophical belief. There must be a direct link between the promotion of the belief and the chosen activity. The holding of worship services or reflection meetings meets this condition. These services or meetings do not have to be public. This is only a requirement for the application of the exception in the real estate tax. Also, a rsli/anbi does not have to make a plausible case that its activities have a favourable social impact.