Charity (Wohltätigkeitsorganisation)

A German charity is an organisation that pursues a charitable purpose (wohltätiger Zweck). It can be organised as association, foundation or GmbH. Recognition as a tax-privileged organisation requires that it pursues selflessly (selbstlos), exclusively (ausschließlich) and directly (unmittelbar) a charitable purpose (gemeinnütziger Zweck). In addition, a charitable organisation is not allowed to accumulate income (Gebot der zeitnahen Mittelverwendung).

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