Since the introduction of the new Companies and Associations Code (CAC) on 1 May 2019, non-profit organisations (NPOs) are allowed to engage in unlimited commercial activities. Previously, this had to remain incidental. However, any profit must be used for the altruistic purpose of the organisation and cannot be distributed to members, directors, or employees.
Events
Every NPO can organise events such as performances or fundraising dinners. These events help raise funds and increase the organisation's visibility and attract new members.
Profit-making activities
An NPO can also engage in unlimited profit-oriented activities, such as the sale of goods or services. This allows the organisation to generate revenue to cover its expenses, either partially or fully. If the organisation engages in profit-making activities, it will be subject to corporate tax rather than personal tax.
Public contracts
A public contract can involve works, services, or supplies that need to be carried out on behalf of the federal state, the federated entities, and all levels of government in Belgium, as well as semi-public institutions. These contracts are awarded following a call for tenders or a public procurement procedure. In Belgium, all public contract announcements can be found on the Public Procurement portal.