Keyword index Associations & NGOs
A
- activity serving the non-profit purpose (Zweckbetrieb)
Taxes in the association: thresholds, commercial activity, tax return - advice
Advice and contact points - allocation to spheres
Taxes in the association: thresholds, commercial activity, tax return - amendment of articles
Articles of association: mandatory content and tax requirements - ANBest-P
Grants and funding - Anlage Gem
Non-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid) - articles of association
Articles of association: mandatory content and tax requirements - asset lock
Articles of association: mandatory content and tax requirements · Transparency register, bookkeeping, accounting, dissolution - association
Overview: association and NGO law - association law
Overview: association and NGO law - association liability insurance
Board, liability and insurance - association purpose
Articles of association: mandatory content and tax requirements - Attac ruling
Political activity and non-profit status
B
- BDSG
Data protection in the association - beneficial owner
Transparency register, bookkeeping, accounting, dissolution - BFH V R 60/17
Political activity and non-profit status - board
Board, liability and insurance - board election
General meeting and resolutions - board remuneration
Volunteer and trainer's allowances 2026 - bookkeeping
Transparency register, bookkeeping, accounting, dissolution
C
- campaign
Political activity and non-profit status - cash-basis accounting
Transparency register, bookkeeping, accounting, dissolution - commercial activity
Taxes in the association: thresholds, commercial activity, tax return - contact points
Advice and contact points - convening a meeting
General meeting and resolutions - corporation tax
Taxes in the association: thresholds, commercial activity, tax return
D
- D&O
Board, liability and insurance - data protection
Data protection in the association - data protection officer
Data protection in the association - dissolution
Transparency register, bookkeeping, accounting, dissolution - donation
Donations and donation receipts (Zuwendungsbestätigung) - donation receipt
Donations and donation receipts (Zuwendungsbestätigung) - DSEE
Advice and contact points
E
F
- false self-employment
Employees, mini-jobs and freelancers in the association - foundation
Overview: association and NGO law - foundation register
Transparency register, bookkeeping, accounting, dissolution - founding an association
Founding an association and registration in the register of associations - founding meeting
Founding an association and registration in the register of associations - freelancer
Employees, mini-jobs and freelancers in the association - Freistellungsbescheid
Non-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid)
G
- GDPR
Data protection in the association - general meeting
General meeting and resolutions - gGmbH
Overview: association and NGO law - grants
Grants and funding
I
- issuer liability
Donations and donation receipts (Zuwendungsbestätigung)
L
- liability
Board, liability and insurance
M
- member data
Data protection in the association - mini-job
Employees, mini-jobs and freelancers in the association - minimum number of members
Founding an association and registration in the register of associations - minimum wage
Employees, mini-jobs and freelancers in the association - model articles
Articles of association: mandatory content and tax requirements
N
P
- political activity
Political activity and non-profit status - political education
Political activity and non-profit status - procurement law
Grants and funding - project funding
Grants and funding - promoting democracy
Political activity and non-profit status - prompt use of funds
Non-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid) - proof of use of funds
Grants and funding
R
- register of associations
Founding an association and registration in the register of associations - register of processing activities
Data protection in the association - registration
Founding an association and registration in the register of associations - registration court
Advice and contact points - repayment
Grants and funding - resolution
General meeting and resolutions
S
- selflessness
Non-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid) - small business
Taxes in the association: thresholds, commercial activity, tax return - small donation
Donations and donation receipts (Zuwendungsbestätigung) - status determination
Employees, mini-jobs and freelancers in the association - Steueränderungsgesetz 2025
Overview: association and NGO law
T
- tax adviser
Advice and contact points - tax office
Non-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid) · Advice and contact points - tax-free
Volunteer and trainer's allowances 2026 - text form
General meeting and resolutions - threshold
Taxes in the association: thresholds, commercial activity, tax return - trainer
Employees, mini-jobs and freelancers in the association - trainer's allowance
Volunteer and trainer's allowances 2026 - transparency register
Transparency register, bookkeeping, accounting, dissolution
V
- VAT
Taxes in the association: thresholds, commercial activity, tax return - virtual meeting
General meeting and resolutions - volunteer accident insurance
Board, liability and insurance - volunteer allowance
Volunteer and trainer's allowances 2026
Z
- Zuwendungsbescheid
Grants and funding - Zuwendungsbestätigung
Donations and donation receipts (Zuwendungsbestätigung)
§
- § 10b EStG
Donations and donation receipts (Zuwendungsbestätigung) - § 3 Nr. 26 EStG
Volunteer and trainer's allowances 2026 - § 3 Nr. 26a EStG
Volunteer and trainer's allowances 2026 - § 31a BGB
Board, liability and insurance - § 31b BGB
Board, liability and insurance - § 32 BGB
General meeting and resolutions - § 52 AO
Political activity and non-profit status - § 55 AO
Non-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid) - § 58 BGB
Articles of association: mandatory content and tax requirements - § 60 AO
Articles of association: mandatory content and tax requirements