Aktuelle Rechtsfragen der Grenzen steuerlicher Gemeinnützigkeit

Following a general commentary on the legal basis, the authors analyse the current law with regard to a selection of topical questions concerning tax-related non-profit law. In particular, the authors address the questions of whether the promotion of animal rights is considered a non-profit aim, of whether the recognition of an organisation as non-profit meets requirements in accordance with the law and the extent to which the conduct of a third party can be attributed to the organisation, and of whether the recognition of an organisation as non-profit necessitates a democratic internal structure and general accessibility. In light of these questions, recommendations are made for future reforms to tax-related non-profit law.