It cannot be an organisation that is for the benefit of its members or shareholders only: a sport club, association of personnel, or a commercial institution.
The Dutch Tax Administration can revoke an ANBI designation anytime.
Institutions without an office inside the Netherlands can start the application for designation as ANBI or Culturele ANBI by submitting a written request for an application form (in Dutch) to the Belastingdienst/Oost-Brabant in Eindhoven (formerly in 's-Hertogenbosch).
Institutions that have an office inside the Netherlands can download an application form.
Also the ANBI itself is exempted from inheritance tax and gift tax on inheritances and gifts it receives, except on those made under a condition such that it is not for public benefit.