Non-profit and donation law

Guidelines for non-profit organizations

This training is held in German.
Non-profit organizations enjoy a variety of tax benefits. However, not only the general tax regulations must be observed, but also the requirements of charity and donation law. In this training , you will learn how to avoid tax "pitfalls" despite these complex regulations so that no objections are raised by the tax authorities. You will also be informed about current administrative pronouncements and decisions of the tax courts.

Contents

Current legal changes (non-profit reform)

  • Information on the reform of non-profit law through the JStG 2024 and the Tax Development Act (SteFeG)

Non-profit statutory purposes

  • Definition, cases of doubt and opening clause.

Requirements for implementation

  • Selflessness, exclusivity, directness (auxiliary person, "holding company" and funding bodies).

Statutory requirements

  • Implementation of the statutory model articles of association in association statutes, foundation constitution and articles of association - exceptions and typical problem areas.

Taxable business operations

  • Practical cases for differentiation from tax-exempt asset management, e.g. in the case of letting, pro rata allocation of overheads in the determination of profits, possibilities for flat-rate profit allocation, risk to non-profit status through losses or the business itself ("risk of imprinting"?) as well as requirements of the e-balance sheet.

Special purpose entities

  • Requirements for the various "catalog special-purpose operations", scope of the special-purpose operation, new declaration and documentation obligations for the "overall charitable sphere".

Pitfalls of sales tax law

  • Requirements for tax exemptions and reduced VAT rate, pro rata input tax deduction from overhead costs, requirements for a consolidated tax group.

Property tax

  • Relevant property tax exemptions for non-profit corporations.
  • Notification obligations in the event of changed circumstances.

Donations, sponsoring and fundraising

  • Differentiation between tax-exempt donations and taxable sponsoring (advertising), e.g. differentiation between "acknowledgement" and "special emphasis", requirements of a donation, sponsoring decrees of the tax authorities, admissibility of small considerations, risk of donation liability, documentation requirements, e.g. for donations in kind, "crowdfunding".

Use of funds and creation of reserves

  • Principle of timely use of funds, permissible scope of administrative costs, use of funds by passing them on (promotion) and endowment, possibilities for building up reserves and assets, proof of use of funds for domestic and foreign activities, requirements for an account of the use of funds.

Problem area: spin-offs, "groups" and cooperations

  • Transfer of assets and services to subsidiaries, admissibility of the use of funds for capitalization, income tax, VAT and non-profit law pitfalls (including risks due to allocations, splitting of operations, lack of immediacy at the holding company).

News from national and European case law

News from the financial administration

Learning environment

In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.

Your benefit

In this training , you will learn from practical case studies,

  • which regulations must be observed in accordance with charity and donation law,
  • what changes are pending as a result of current case law,
  • the tax burden and risks to non-profit status arising from commercial activities,
  • how to distinguish between donations and sponsoring,
  • how to determine the maximum reserve formation and
  • the consequences of the loss of non-profit status.

Methods

Lecture with workshop character, practical case studies.

Recommended for

Employees of non-profit organizations, corporations and institutions who are responsible for compliance with tax requirements - in particular non-profit and donation law.

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Seminar evaluation for "Non-profit and donation law"

4.6 from 5
with 230 ratings
training content:
4.5
Content comprehensibility:
4.6
Practical relevance:
4.3
Trainer expertise:
4.9
Participant orientation:
4.7
Method variety:
4.4
On-site training together
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7487
€ 640,- plus VAT
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German
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33056
€ 640,- plus VAT
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23.06.2025
Live-Online
Booking number: 33056
€ 640,- plus VAT.
€ 761.60 incl. VAT.
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1 day
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Monday, 23.06.2025

09:00 am - 5:00 pm

18.07.2025
Munich
Booking number: 7487
€ 640,- plus VAT.
€ 761.60 incl. VAT.
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Hotel Excelsior by Geisel
Hotel Excelsior by Geisel
Schützenstr. 11, 80335 Munich
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Friday, 18.07.2025

09:00 am - 5:00 pm

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The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
25.09.2025
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Thursday, 25.09.2025

09:00 am - 5:00 pm

03.12.2025
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Wednesday, 03.12.2025

09:00 am - 5:00 pm

06.02.2026
Hamburg
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Arcotel Rubin
Arcotel Rubin
Steindamm 63, 20099 Hamburg
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Train tickets to this event starting at € 51,90.
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Friday, 06.02.2026

09:00 am - 5:00 pm

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The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
19.03.2026
Live-Online
Booking number: 33056
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Thursday, 19.03.2026

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Booking number: 7487
€ 640,- plus VAT.
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Details
1 day
Limited number of participants
Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Booking number: 33056
€ 640,- plus VAT.
€ 761.60 incl. VAT.
Details
1 day
Limited number of participants
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