Charitable purpose (wohltätiger Zweck)

Under § 52 General Fiscal Code a corporation is deemed to serve charitable purposes  if its activity is dedicated to altruistic support for persons 1) who on account of their physical, mental or emotional state are dependent upon the assistance of others, or 2) whose means are not greater than four times the standard rate of social assistance as defined in section 28 of the Social Code, Book XII; in the case of a single person or single parent, five times the standard rate shall apply instead of four times. 


Glossary

Please select a letter in the character list and then select the desired expression in the left column.