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Beitragsbild: Non-Profit-Organisation (NPO)

Non-Profit-Organisation (NPO)

The term non-profit organization (NPO, i.e. a non-profit organization) has become the internationally common term for all tax-privileged, in the broader sense non-for-profit legal forms, regardless of the legal classification in the respective countries. The term non-governmental organization (NGO, in Germany also abbreviated to NRO) plays a major role in the international arena, but not so much in Germany.

The law of non-profit organizations includes the following areas:

  • associations – the registered association (e.V.) and the unregistered association (neV)
  • Foreign relations – foreign associations (§ 23 BGB) and “doing good” abroad
  • development aid
  • umbrella organizations at national, European and international level
  • political parties – political associations
  • professional associations (§ 5 para. 1 no. 5 Corporation Tax Act – AO)
  • Corporations under public law KdöR (K.d.ö.R.)
  • religious societies, religious communities, spiritual cooperatives and churches
  • Associations – non-profit as well as
  • business/science associations
  • Schools in private sponsorship
  • Citizens’ initiatives, self-help groups
  • Special interest association or departmental association (e.g. sports club and sports association)
  • Old legal association (existed already before 01.01.1900)
  • Sponsoring association, sponsoring foundation (fundraising sponsoring body § 58 No. 1 AO)
  • Foundation law – legally capable foundations and fiduciary foundations, ecclesiastical and family foundations
  • gGmbH – law of non-profit limited liability companies
  • the gUG (entrepreneurial company with limited liability)
  • registered cooperative (eG)
  • brit. limited – in each case also in association with other entities
  • international NPO/NGOs – worldwide organizations operating in Germany, among other countries, and vice versa
  • Tax concession (non-profit status)
  • Special-purpose operation and
  • economic business operation (WGb)
  • Abroad – what needs to be considered when German organizations are active abroad?

A few lawyers and law firms only treat these areas as the main focus of their work. We deal intensively with this extremely interesting field of law. We provide comprehensive advice, starting with the choice of the right legal form. We support you in questions concerning non-profit status on a national as well as on an international level. We are also happy to be your competent contact for questions regarding the conversion and termination of an NPO.

In particular, we support you

  • in choosing the right legal form for you and its optimal design
  • in the drafting of the articles of association and the interaction of the executive bodies
  • with the foundation and registration or the approval procedure
  • in the contact and, if necessary, the dispute with the responsible authorities (tax office, register of associations or commercial register, foundation supervisory authority, auditing association)
  • in necessary court proceedings for the assertion of justified claims
  • in the case of changes, reorganizations, conversions in growth phases
  • in specific questions of interpretation
  • in the planning and execution of the general meeting
  • in disputes within the corporation or with third parties
  • exclusion proceedings
  • prohibition proceedings
  • when the association is to be put on hold
  • in the liquidation through targeted termination, but also
  • in insolvency proceedings in cooperation with an insolvency administrator, tax advisor or auditor.

The other areas of law covered by our law firm FZF Rechtsanwälte are also deliberately selected so that most of the legal questions of our clients from the NPO/NGO sector can be answered “from a single source”. We support you for example

– in labor law,

– with questions concerning residence permits and the employment of foreign staff,

– with corporate law structuring

– with questions of contract law and

– advise you on alternative dispute resolution options (mediations, arbitration).

In areas of law that we do not handle ourselves, we successfully cooperate with attorneys from other law firms. This concerns especially the following areas:

– Tenancy and lease relations, real estate law,

– trademarks and business signs; copyright, industrial property rights,

– inheritance law and

– data protection law. We also work together with the relevant experts on issues relating to business consulting and public relations/fundraising (e.g. for EU funds).