Public-benefit purposes (gemeinnützige Zwecke)

Pursuant to § 52 (1) of the German General Fiscal Code (AO) a corporation serves public-benefit purposes if its activity is dedicated to the altruistic advancement of the general public in material, spiritual or moral respects.  The beneficiaries must not be limited to a closed circle of people, such as members of one family or employees of one corporation. Pursuant to § 52 (2) AO, the following shall be recognised as advancement of the general public: The advancement of (1) science and resear; (2) religion; (3) public health and of pulic hygiene; (4) assistance to youth and older persons; (5) arts and culture; (6) of the protection and preservation o  historical monuments; (7) education; (8) environmental protection; (9) public welfare; (10) victims, handicapped and refugees; (11) life saving; (12) fire prevention, occupational health and safety, disaster control and civil defence as well as of accident prevention; (13) international understanding and tolerance; (14) animal protection; (15) development cooperation; (16) consumer protection; (17) rehabilitation of prisoners; (18) equal rights for woman and men; (19) marriage and family; (20) crime prevention; (21) sports; (22) local heritage and traditions; (23) animal husbandry, of plant cultivation, of allotment gardening, of traditional customs including regional carnival, of the welfare of servicemen and reservists, of amateur radio, of aeromodelling and of dog sports;; democratic government in Germany; and (25) civic commitment for public benefit purposes. 


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