Gemeinnützigkeit im Steuerrecht

What requirements must the statutes of a non-profit association meet? Is an activity to be classified as a purpose-driven operation or as a commercial business? To what extent can a tax-neutral reserve be established? What should be considered when issuing donation receipts? These and other questions regarding the tax treatment of non-profit entities are reliably answered in the current edition of this volume. In addition to a comprehensive and systematic presentation of the general provisions of the Tax Code, the volume includes numerous explanations of the benefits for associations, foundations, and other non-profit entities concerning various types of taxes, as well as the tax treatment of donations. The recent reform of foundation civil law and the latest changes to non-profit law have already been taken into account. The commentary is convincing due to its practical relevance, and numerous examples and summaries facilitate understanding. A comprehensive appendix with relevant legal texts, sample statutes, chart of accounts, and forms completes the volume. This book is thus recommended for all non-profit entities, their boards or representatives, and tax advisors dealing with this subject matter.