[{"_1":2,"_1906":-5,"_1907":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_75":76,"_164":165,"_173":174},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_46":47,"_62":63,"_64":-7,"_33":34,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74},"id","edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_2","docId","edd31af1-f4a8-4d22-afcd-45cf5e6ceffe","title","Artikel 60, KB/WIB 92","articleNumber","60","slug","artikel-60","scope","1993-01-01","contents","Art. 60 is opgeheven vanaf 01.01.1993 (art. 4 en 17, KB 22.10.1993 - B.S. 29.10.1993; Numac: 1993003711)\n\n(...)","htmlContents","

Art. 60 is opgeheven vanaf 01.01.1993 (art. 4 en 17, KB 22.10.1993 - B.S. 29.10.1993; Numac: 1993003711)

(...)

","keywords",[25,26,27,28,29],"inkomstenbelasting","personenbelasting","maatstaf van heffing","aftrekbare besteding","gift","references",[32],{"_7":10,"_11":12,"_15":16,"_33":34},"collection",{"_35":36,"_37":38,"_15":43},"code","KB/WIB92","name",{"_39":40,"_41":42},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_41":44,"_39":45},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[48,49],{"_7":10,"_11":12,"_15":16,"_33":34},{"_7":50,"_11":51,"_15":52,"_33":53},"50a8bdf0-7679-4e1f-8a52-67e22c732ad3","Parlementaire vraag nr. 5-873 van de heer Bert Anciaux van 27.01.2011","parlementaire-vraag-nr-5-873-van-de-heer-bert-anciaux-van-27-01-2011",{"_35":54,"_37":55,"_15":57,"_60":61},"PARL",{"_39":56,"_41":56},"Parlementaire vragen",{"_41":58,"_39":59},"parlementaire-vragen","pv","shouldPaginate",true,"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/edd31af1-f4a8-4d22-afcd-45cf5e6ceffe","version",2,"versionCount",10,"rank",94,"allVersions",[77,88,97,106,115,124,133,142,151,155],{"_7":78,"_9":10,"_11":12,"_13":14,"_15":16,"_17":79,"_19":80,"_21":81,"_23":82,"_83":84,"_85":86,"_33":34,"_65":66,"_67":68,"_69":72,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_10","","Afdeling XXII en art. 60 worden opgeheven vanaf aanslagjaar 2013 (art. 2 en 6, KB 04.08.2014 - B.S. 18.08.2014; Numac: 2014003329 - err. 04.09.2014)\n\n(...)","

Afdeling XXII en art. 60 worden opgeheven vanaf aanslagjaar 2013 (art. 2 en 6, KB 04.08.2014 - B.S. 18.08.2014; Numac: 2014003329 - err. 04.09.2014)

(...)

",[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":89,"_9":10,"_11":12,"_13":14,"_15":16,"_17":90,"_19":91,"_21":92,"_23":93,"_83":94,"_85":95,"_33":34,"_65":66,"_67":68,"_69":96,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_9","2014-01-01","Art. 60 is van toepassing op de aanvragen tot erkenning die worden ingediend vanaf 01.01.2014 (art. 2 en 3, KB 26.12.2013 - B.S. 31.12.2013; Numac: 2013003446; ingetrokken door art. 1, KB 04.08.2014 - B.S. 18.08.2014; Numac: 2014003329)\n\nIngeval een instelling als bedoeld in artikel 57, § 1, één van de voor haar erkenning gestelde voorwaarden niet nakomt, kan haar erkenning ambtshalve worden ingetrokken of geweigerd:\n\na) bij gezamenlijke beslissing van de Minister van Financiën en van elk van de bevoegde organen van de Staat of van de Gemeenschappen voor de in artikel 57, § 1, 1° tot 4°, bedoelde instellingen;\n\nb) door de Minister van Financiën, voor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen;\n\nc) bij beslissing van de Minister van Financiën, voor de in artikel 57, § 1, 6°, bedoelde instellingen;\n\nd) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister tot wiens bevoegdheid het Leefmilieu behoort voor de in artikel 57, § 1, 7°, bedoelde instellingen;\n\ne) bij gezamenlijke beslissing van de Minister van Financiën en de Minister van Buitenlandse Zaken voor de in artikel 57, § 1, 8°, bedoelde instellingen;\n\nf) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister bevoegd voor Duurzame Ontwikkeling voor de in artikel 57, § 1, 10°, bedoelde instellingen.\n\nVoor de in artikel 57, § 1, 1° tot 4°, 6°, 7°, 8° en 10°, bedoelde instellingen treedt de intrekking van de erkenning in werking vanaf 1 januari volgend op de datum van de betekening van de beslissing.\n\nVoor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen heeft het besluit waarbij de erkenning wordt ingetrokken uitwerking met ingang van 1 januari volgend op de bekendmaking ervan in het Belgisch Staatsblad.","

Art. 60 is van toepassing op de aanvragen tot erkenning die worden ingediend vanaf 01.01.2014 (art. 2 en 3, KB 26.12.2013 - B.S. 31.12.2013; Numac: 2013003446; ingetrokken door art. 1, KB 04.08.2014 - B.S. 18.08.2014; Numac: 2014003329)

Ingeval een instelling als bedoeld in artikel 57, § 1, één van de voor haar erkenning gestelde voorwaarden niet nakomt, kan haar erkenning ambtshalve worden ingetrokken of geweigerd:

a) bij gezamenlijke beslissing van de Minister van Financiën en van elk van de bevoegde organen van de Staat of van de Gemeenschappen voor de in artikel 57, § 1, 1° tot 4°, bedoelde instellingen;

b) door de Minister van Financiën, voor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen;

c) bij beslissing van de Minister van Financiën, voor de in artikel 57, § 1, 6°, bedoelde instellingen;

d) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister tot wiens bevoegdheid het Leefmilieu behoort voor de in artikel 57, § 1, 7°, bedoelde instellingen;

e) bij gezamenlijke beslissing van de Minister van Financiën en de Minister van Buitenlandse Zaken voor de in artikel 57, § 1, 8°, bedoelde instellingen;

f) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister bevoegd voor Duurzame Ontwikkeling voor de in artikel 57, § 1, 10°, bedoelde instellingen.

Voor de in artikel 57, § 1, 1° tot 4°, 6°, 7°, 8° en 10°, bedoelde instellingen treedt de intrekking van de erkenning in werking vanaf 1 januari volgend op de datum van de betekening van de beslissing.

Voor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen heeft het besluit waarbij de erkenning wordt ingetrokken uitwerking met ingang van 1 januari volgend op de bekendmaking ervan in het Belgisch Staatsblad.

",[25,26,27,28,29],[],[],9,{"_7":98,"_9":10,"_11":12,"_13":14,"_15":16,"_17":99,"_19":100,"_21":101,"_23":102,"_83":103,"_85":104,"_33":34,"_65":66,"_67":68,"_69":105,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_8","2011-01-01","Art. 60 is van toepassing vanaf 01.01.2011 (art. 6 en 10, KB 21.02.2011 - B.S. 25.02.2011; Numac: 2011003063 - err. 03.03.2011)\n\nIngeval een instelling als bedoeld in artikel 57, § 1, één van de voor haar erkenning gestelde voorwaarden niet nakomt, kan haar erkenning ambtshalve worden ingetrokken of geweigerd:\n\na) bij gezamenlijke beslissing van de Minister van Financiën en van elk van de bevoegde organen van de Staat of van de Gemeenschappen voor de in artikel 57, § 1, 1° tot 4°, bedoelde instellingen;\n\nb) door de Koning op voorstel van de Minister van Financiën, voor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen;\n\nc) bij beslissing van de Minister van Financiën, voor de in artikel 57, § 1, 6°, bedoelde instellingen;\n\nd) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister tot wiens bevoegdheid het Leefmilieu behoort voor de in artikel 57, § 1, 7°, bedoelde instellingen;\n\ne) bij gezamenlijke beslissing van de Minister van Financiën en de Minister van Buitenlandse Zaken voor de in artikel 57, § 1, 8°, bedoelde instellingen;\n\nf) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister bevoegd voor Duurzame Ontwikkeling voor de in artikel 57, § 1, 10°, bedoelde instellingen.\n\nVoor de in artikel 57, § 1, 1° tot 4°, 6°, 7°, 8° en 10°, bedoelde instellingen treedt de intrekking van de erkenning in werking vanaf 1 januari volgend op de datum van de betekening van de beslissing.\n\nVoor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen heeft het besluit waarbij de erkenning wordt ingetrokken uitwerking met ingang van 1 januari volgend op de bekendmaking ervan in het Belgisch Staatsblad.","

Art. 60 is van toepassing vanaf 01.01.2011 (art. 6 en 10, KB 21.02.2011 - B.S. 25.02.2011; Numac: 2011003063 - err. 03.03.2011)

Ingeval een instelling als bedoeld in artikel 57, § 1, één van de voor haar erkenning gestelde voorwaarden niet nakomt, kan haar erkenning ambtshalve worden ingetrokken of geweigerd:

a) bij gezamenlijke beslissing van de Minister van Financiën en van elk van de bevoegde organen van de Staat of van de Gemeenschappen voor de in artikel 57, § 1, 1° tot 4°, bedoelde instellingen;

b) door de Koning op voorstel van de Minister van Financiën, voor de in artikel 57, § 1, 5° en 9°, bedoelde instellingen;

c) bij beslissing van de Minister van Financiën, voor de in artikel 57, § 1, 6°, bedoelde instellingen;

d) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister tot wiens bevoegdheid het Leefmilieu behoort voor de in artikel 57, § 1, 7°, bedoelde instellingen;

e) bij gezamenlijke beslissing van de Minister van Financiën en de Minister van Buitenlandse Zaken voor de in artikel 57, § 1, 8°, bedoelde instellingen;

f) bij gezamenlijke beslissing van de Minister van Financiën en van de Minister bevoegd voor Duurzame Ontwikkeling voor de in artikel 57, § 1, 10°, bedoelde instellingen.

",[25,26,27,28,29],[],[],8,{"_7":107,"_9":10,"_11":12,"_13":14,"_15":16,"_17":108,"_19":109,"_21":110,"_23":111,"_83":112,"_85":113,"_33":34,"_65":66,"_67":68,"_69":114,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_7","2005-01-01","Art. 60 is van toepassing vanaf 01.01.2005 (art. 2 en 4, KB 12.07.2005 - B.S. 29.07.2005; Numac: 2005003605)\n\nDe Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b, 59bis, § 4, 2°, b, 59ter, § 4, 2°, b, 59quater, § 4, 2°, b, 59quinquies, § 4, 3°, b, en 59sexies, § 4, 2°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.\n\nDe vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.","

Art. 60 is van toepassing vanaf 01.01.2005 (art. 2 en 4, KB 12.07.2005 - B.S. 29.07.2005; Numac: 2005003605)

De Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b, 59bis, § 4, 2°, b, 59ter, § 4, 2°, b, 59quater, § 4, 2°, b, 59quinquies, § 4, 3°, b, en 59sexies, § 4, 2°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.

De vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.

",[25,26,27,28,29],[],[],7,{"_7":116,"_9":10,"_11":12,"_13":14,"_15":16,"_17":117,"_19":118,"_21":119,"_23":120,"_83":121,"_85":122,"_33":34,"_65":66,"_67":68,"_69":123,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_6","2001-03-24","Art. 60 is van toepassing vanaf 24.03.2001 (art. 4, KB 04.03.2001 - B.S. 14.03.2001; Numac: 2001003126)\n\nDe Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b, 59bis, § 4, 2°, b, 59ter, § 4, 2°, b, 59quater, § 4, 2°, b, en 59quinquies, § 4, 3°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.\n\nDe vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.","

Art. 60 is van toepassing vanaf 24.03.2001 (art. 4, KB 04.03.2001 - B.S. 14.03.2001; Numac: 2001003126)

De Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b, 59bis, § 4, 2°, b, 59ter, § 4, 2°, b, 59quater, § 4, 2°, b, en 59quinquies, § 4, 3°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.

De vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.

",[25,26,27,28,29],[],[],6,{"_7":125,"_9":10,"_11":12,"_13":14,"_15":16,"_17":126,"_19":127,"_21":128,"_23":129,"_83":130,"_85":131,"_33":34,"_65":66,"_67":68,"_69":132,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_5","1996-06-14","Art. 60 is van toepassing op de vanaf 14.06.1996 gedane giften (art. 2 en 6, KB 29.10.1998 - B.S. 17.11.1998; Numac: 1998003559)\n\nDe Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b, 59bis, § 4, 2°, b en 59ter, § 4, 2°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.\n\nDe vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.","

Art. 60 is van toepassing op de vanaf 14.06.1996 gedane giften (art. 2 en 6, KB 29.10.1998 - B.S. 17.11.1998; Numac: 1998003559)

De Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b, 59bis, § 4, 2°, b en 59ter, § 4, 2°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.

De vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.

",[25,26,27,28,29],[],[],5,{"_7":134,"_9":10,"_11":12,"_13":14,"_15":16,"_17":135,"_19":136,"_21":137,"_23":138,"_83":139,"_85":140,"_33":34,"_65":66,"_67":68,"_69":141,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_4","1995-04-10","Art. 60 is van toepassing op de vanaf 10.04.1995 gedane giften (art. 2 en 4, KB 09.01.1996 - B.S. 06.02.1996; Numac: 1996003050)\n\nDe Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b en 59bis, § 4, 2°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.\n\nDe vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.","

Art. 60 is van toepassing op de vanaf 10.04.1995 gedane giften (art. 2 en 4, KB 09.01.1996 - B.S. 06.02.1996; Numac: 1996003050)

De Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, 59, § 4, 2°, b en 59bis, § 4, 2°, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.

De vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.

",[25,26,27,28,29],[],[],4,{"_7":143,"_9":10,"_11":12,"_13":14,"_15":16,"_17":144,"_19":145,"_21":146,"_23":147,"_83":148,"_85":149,"_33":34,"_65":66,"_67":68,"_69":150,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_3","1994-01-01","Art. 60 is van toepassing vanaf 01.01.1994 (art. 1, KB 20.01.1994 - B.S. 09.02.1994; Numac: 1994003078)\n\nDe Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, en 59, § 4, 2, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.\n\nDe vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.","

Art. 60 is van toepassing vanaf 01.01.1994 (art. 1, KB 20.01.1994 - B.S. 09.02.1994; Numac: 1994003078)

De Minister van Financiën of zijn gedelegeerde kan vergunning verlenen om de in de artikelen 57, §4, 2, b, 58, §4, 2, b, en 59, § 4, 2, b, vermelde afschriften van de uitgereikte ontvangstbewijzen evenals de verzamelstaat of het verzamelattest daarvan te vervangen door een magnetische informatiedrager.

De vergunning vermeldt de na te leven voorwaarden en kan steeds worden ingetrokken.

",[25,26,27,28,29],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":152,"_83":153,"_85":154,"_33":34,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_87":-7},[25,26,27,28,29],[],[],{"_7":156,"_9":10,"_11":12,"_13":14,"_15":16,"_17":157,"_19":158,"_21":159,"_23":160,"_83":161,"_85":162,"_33":34,"_65":66,"_67":68,"_69":163,"_71":72,"_73":74,"_87":-7},"edd31af1-f4a8-4d22-afcd-45cf5e6ceffe_1","AJ 1992","Art. 60 is van toepassing vanaf het aanslagjaar 1992 (art. 47quinquies/1, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)\n\n§ 1. Om te worden erkend voor de toepassing van artikel 104, eerste lid, 3, i, van het Wetboek van de inkomstenbelastingen 1992, moeten de aldaar vermelde verenigingen zonder winstoogmerken die financiële steun verlenen aan een politieke partij een schriftelijke aanvraag indienen in de vorm en binnen de termijnen als hierna bepaald.\n\n§ 2. De aanvragen om erkenning moeten uiterlijk op 31 december van het jaar dat voorafgaat aan de periode waarvoor de erkenning wordt aangevraagd, bij de Minister van Financiën worden ingediend; de termijn mag evenwel niet korter zijn dan 3 maanden vanaf de datum van de oprichting van de aanvragende vereniging.\n\n§ 3. Bij de aanvraag om erkenning moet een afschrift worden gevoegd van de statuten van de vereniging, alsmede een verklaring waarbij de aanvragende vereniging de verbintenis aangaat:\n\na) tot het dekken van kosten van algemeen beheer geen hoger bedrag te zullen besteden dan 20 % van haar bestaansmiddelen van alle aard;\n\nb) aan de schenkers een ontvangstbewijs uit te reiken waarvan het model door de Minister van Financiën of zijn gedelegeerde wordt vastgesteld, en bij de administratie der directe belastingen binnen 2 maanden na het einde van ieder kalenderjaar van de periode waarvoor de erkenning is toegestaan een afschrift van de tijdens dat jaar uitgereikte ontvangstbewijzen en een verzamelstaat of -attest daarvan in te leveren;\n\nc) de ambtenaren van de administratie der directe belastingen toe te staan haar boekhouding te controleren telkens als zij dat nuttig achten.\n\n§ 4. De aanvraag om erkenning moet bovendien worden gestaafd met een voor eensluidend verklaard afschrift van de rekening van de ontvangsten en uitgaven van het laatst afgesloten boekjaar en van de begroting van het lopende boekjaar.\n\n§ 5.De aanvragen om erkenning moeten worden medeondertekend door ten minste 5 parlementsleden die tot de politieke partij behoren waaraan de vereniging financiële steun verleent.\n\n§ 6. Ingeval een vereniging één van de voor haar erkenning gestelde voorwaarden niet nakomt, kan haar erkenning op voorstel van de Minister van Financiën door de Koning worden ingetrokken bij een in Ministerraad overlegd besluit.","

Art. 60 is van toepassing vanaf het aanslagjaar 1992 (art. 47quinquies/1, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

§ 1. Om te worden erkend voor de toepassing van artikel 104, eerste lid, 3, i, van het Wetboek van de inkomstenbelastingen 1992, moeten de aldaar vermelde verenigingen zonder winstoogmerken die financiële steun verlenen aan een politieke partij een schriftelijke aanvraag indienen in de vorm en binnen de termijnen als hierna bepaald.

§ 2. De aanvragen om erkenning moeten uiterlijk op 31 december van het jaar dat voorafgaat aan de periode waarvoor de erkenning wordt aangevraagd, bij de Minister van Financiën worden ingediend; de termijn mag evenwel niet korter zijn dan 3 maanden vanaf de datum van de oprichting van de aanvragende vereniging.

§ 3. Bij de aanvraag om erkenning moet een afschrift worden gevoegd van de statuten van de vereniging, alsmede een verklaring waarbij de aanvragende vereniging de verbintenis aangaat:

a) tot het dekken van kosten van algemeen beheer geen hoger bedrag te zullen besteden dan 20 % van haar bestaansmiddelen van alle aard;

b) aan de schenkers een ontvangstbewijs uit te reiken waarvan het model door de Minister van Financiën of zijn gedelegeerde wordt vastgesteld, en bij de administratie der directe belastingen binnen 2 maanden na het einde van ieder kalenderjaar van de periode waarvoor de erkenning is toegestaan een afschrift van de tijdens dat jaar uitgereikte ontvangstbewijzen en een verzamelstaat of -attest daarvan in te leveren;

c) de ambtenaren van de administratie der directe belastingen toe te staan haar boekhouding te controleren telkens als zij dat nuttig achten.

§ 4. De aanvraag om erkenning moet bovendien worden gestaafd met een voor eensluidend verklaard afschrift van de rekening van de ontvangsten en uitgaven van het laatst afgesloten boekjaar en van de begroting van het lopende boekjaar.

§ 5.De aanvragen om erkenning moeten worden medeondertekend door ten minste 5 parlementsleden die tot de politieke partij behoren waaraan de vereniging financiële steun verleent.

§ 6. Ingeval een vereniging één van de voor haar erkenning gestelde voorwaarden niet nakomt, kan haar erkenning op voorstel van de Minister van Financiën door de Koning worden ingetrokken bij een in Ministerraad overlegd besluit.

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