benevolent purposes (mildtätige Zwecke)

Under § 53 General Fiscal Code a legal entity (Körperschaft) is deemed to serve benevolent purposes, if its activity is dedicated to altruistic support for persons

  • who on account of their physical, mental or emotional state are dependent upon the assistance of others, or
  • 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.