Non-profit organization (nicht-gewinnorientierte Organisation)

There are three primary types of nongovernmental, non-profit organizations in Germany:  

• Associations (Verein);
• Foundations (Stiftung);
• Limited liability companies (Gesellschaft mit beschränkter Haftung).

German non-profit organizations are only tax privileged, if they exclusively and directly pursue

• ecclesiastical purposes (kirchlichen Zwecke),
• public-benefit purposes (gemeinnützige Zwecke) or
• a benevolant purposes (mildtätige Zwecke).