Sources and method – Associations & NGOs

The content is based on statutes (gesetze-im-internet.de), the Bundesgesetzblatt (Federal Law Gazette), case law of the Bundesfinanzhof (Federal Fiscal Court), information from public authorities and the Deutsche Stiftung für Engagement und Ehrenamt (German Foundation for Engagement and Volunteering) and, where primary sources were missing, law firm and specialist websites. Where only secondary sources were available, the text says so.

List of sources

1. Bürgerliches Gesetzbuch (Civil Code) §§ 26, 27, 31a, 31b, 32, 41, 56, 58, 59, 73, 77, gesetze-im-internet.de, retrieved 20 September 2026.
2. Abgabenordnung (Fiscal Code) §§ 52, 55, 60, 60a, 64, 141, gesetze-im-internet.de, retrieved 20 September 2026.
3. Einkommensteuergesetz (Income Tax Act) §§ 3 Nr. 26, 26a, 10b; Einkommensteuer-Durchführungsverordnung § 50; Körperschaftsteuergesetz (Corporation Tax Act) § 24; Umsatzsteuergesetz (VAT Act) § 19, gesetze-im-internet.de, retrieved 20 September 2026.
4. SGB IV § 7a; SGB VII §§ 2, 6; Geldwäschegesetz (Anti-Money Laundering Act) § 20; Bundesdatenschutzgesetz (Federal Data Protection Act) § 38, gesetze-im-internet.de, retrieved 20 September 2026.
5. Bundesgesetzblatt Part I 2025 (Steueränderungsgesetz 2025, promulgated 23 December 2025) and Bundesrat, 19 December 2025, retrieved 20 September 2026.
6. Bundesfinanzhof, judgment of 10 January 2019, V R 60/17, bundesfinanzhof.de, retrieved 20 September 2026.
7. Deutsche Stiftung für Engagement und Ehrenamt, articles on the Steueränderungsgesetz, the transparency register and advice on insurance cover, retrieved 20 September 2026.
8. Minijob-Zentrale, Deutsche Rentenversicherung Baden-Württemberg (mini-job limit 2026), retrieved 20 September 2026.
9. Bundesamt für Justiz (Federal Office of Justice), Stiftungsregister (foundation register); Bundesbeauftragter für den Datenschutz (Federal Commissioner for Data Protection), state authorities; GDPR Art. 30, retrieved 20 September 2026.
10. Law firm websites (Flick Gocke Schaumburg, others) and administrative portals on non-profit status audits, retrieved 20 September 2026.

Uncertain and unchecked points

Now confirmed from primary sources: combining the trainer's allowance (Übungsleiterpauschale) and the volunteer allowance (Ehrenamtspauschale), the limit for activities serving the non-profit purpose under § 67a AO, and the transparency register (§ 20a GwG).

• Frequency of non-profit status audits (in practice every three years): administrative practice, no three-year cycle in the law.
• Grants: ANBest-P only as an example from North Rhine-Westphalia; deadlines and procurement rules are set out in the relevant notice of award.
• Foundation register: the Bundesamt für Justiz gives 2028, law firms 2026; the Bundesamt für Justiz is authoritative.
• Political activity: only the judgment V R 60/17 was checked directly; other proceedings and administrative instructions were not.
• Not covered: register fees, notary costs, trade tax allowance, donations in kind, § 63 AO in detail, data breaches, details on foundations and gGmbHs, state law.

What this platform does – and what it does not

This platform offers general information in plain language with a specialist section and references. It is not legal advice within the meaning of the Rechtsdienstleistungsgesetz (Legal Services Act) and not tax advice. It does not examine individual cases, does not process personal data and gives no guarantee of completeness. For articles of association, non-profit status, liability and taxes, contact a tax adviser, a legal adviser or the competent authorities. As of: September 2026.