A Public Benefit Organisation (PBO) is a foreign ANBI, which means in Dutch: Algemeen nut beogende instelling (ANBI). An organisation can only be an ANBI if it’s organisation’s efforts are almost entirely committed to the public benefit. Associations (such as sports clubs, staff associations, singing groups, theatre societies or recreational organisations) are usually not ANBIs. However, sometimes these organisations can be qualified as Social Interest Organisations (in Dutch: Sociaal Belang Behartigende Instellingen - SBBI). To be qualified as an ANBI, you must meet all conditions.