Difference between revisions of "Statutes"
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| − | The change of statutes can only be achieved on the [[General Assembly]] by the majority vote necessary. Please therefore have a look on the statutes. | + | ''The change of statutes'' can only be achieved on the [[General Assembly]] by the majority vote necessary. Please therefore have a look on the statutes. |
== '''History of the statutes''' == | == '''History of the statutes''' == | ||
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Since 2015 verbuendungshaus fforst e. V. (e.V. = German: eingetragener Verein, English: registered association) has lost its non-profit status (German: Gemeinnützigkeit) due to a control from the finance authorities (German: Finanzamt) which happened all over Germany in 2017 at this period to check on the legitimation of the non-profit status. Still though many non-profit associations exist in Germany - which should not be allowed to - as the country courts in some parts of the country did not decide to request these associations to change their general corporate form. | Since 2015 verbuendungshaus fforst e. V. (e.V. = German: eingetragener Verein, English: registered association) has lost its non-profit status (German: Gemeinnützigkeit) due to a control from the finance authorities (German: Finanzamt) which happened all over Germany in 2017 at this period to check on the legitimation of the non-profit status. Still though many non-profit associations exist in Germany - which should not be allowed to - as the country courts in some parts of the country did not decide to request these associations to change their general corporate form. | ||
| − | Since 2006 our house project did not fulfil the requirements in front of the law, but as they were not uncovered, we could keep | + | Since 2006 our house project did not fulfil the requirements in front of the law, but as they were not uncovered, we could keep the non-profit status. The finance authorities always check the books of the associations in a three-year period. In 2017 they requested us to change the statutes which meant that these changes would also be legally effective for the two years before – 2015 and 2016. |
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| − | To get the non-profit status two main criteria need to be fulfilled. The full membership must have no restrictions to enter the association. The main turnover needs to be generated in either the idealistic area or the purpose enterprise. | + | ''To get the non-profit status'' two main criteria need to be fulfilled. The full membership must have no restrictions to enter the association. The main turnover needs to be generated in either the idealistic area or the purpose enterprise. |
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| − | The full membership in fforst is restricted as access is only given to people who rent a room of a shared apartment. | + | ''The full membership'' in fforst is restricted as access is only given to people who rent a room of a shared apartment. |
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| − | The idealistic area contains all income from membership fees, admission fees, donations and grants from associations. These revenues are in general tax-free. The outgoings in this field are the expenses for membership administration, jubilees, honours and association fees. | + | ''The idealistic area'' contains all income from membership fees, admission fees, donations and grants from associations. These revenues are in general tax-free. The outgoings in this field are the expenses for membership administration, jubilees, honours and association fees. |
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| − | The purpose enterprise is the part of the association's activities that generates income and is an obligatory part of the non-profit statutory activities. A purpose enterprise may not make commercial enterprises a direct competition and does not make up a clear predominance in the activities or incomes of the non-profit association in the long term. | + | ''The purpose enterprise'' is the part of the association's activities that generates income and is an obligatory part of the non-profit statutory activities. A purpose enterprise may not make commercial enterprises a direct competition and does not make up a clear predominance in the activities or incomes of the non-profit association in the long term. |
Latest revision as of 16:23, 24 November 2019
The statutes (German: Satzung) are the binding rules by the law towards every member within the organisation. Since you became a full member of fforst by signing the rental contract you should get yourself informed about these rules. If you want to get to know them, please ask one of The Board members to hand you out the transcript in either German or English. Please return it afterwards as we just have four copies overall.
Change of Statutes
The change of statutes can only be achieved on the General Assembly by the majority vote necessary. Please therefore have a look on the statutes.
History of the statutes
Since 2015 verbuendungshaus fforst e. V. (e.V. = German: eingetragener Verein, English: registered association) has lost its non-profit status (German: Gemeinnützigkeit) due to a control from the finance authorities (German: Finanzamt) which happened all over Germany in 2017 at this period to check on the legitimation of the non-profit status. Still though many non-profit associations exist in Germany - which should not be allowed to - as the country courts in some parts of the country did not decide to request these associations to change their general corporate form.
Since 2006 our house project did not fulfil the requirements in front of the law, but as they were not uncovered, we could keep the non-profit status. The finance authorities always check the books of the associations in a three-year period. In 2017 they requested us to change the statutes which meant that these changes would also be legally effective for the two years before – 2015 and 2016.
Non-profit Status (Gemeinnützigkeitsstatus)
To get the non-profit status two main criteria need to be fulfilled. The full membership must have no restrictions to enter the association. The main turnover needs to be generated in either the idealistic area or the purpose enterprise.
The Full Membership
The full membership in fforst is restricted as access is only given to people who rent a room of a shared apartment.
The Idealistic Area
The idealistic area contains all income from membership fees, admission fees, donations and grants from associations. These revenues are in general tax-free. The outgoings in this field are the expenses for membership administration, jubilees, honours and association fees.
The Purpose Enterprise
The purpose enterprise is the part of the association's activities that generates income and is an obligatory part of the non-profit statutory activities. A purpose enterprise may not make commercial enterprises a direct competition and does not make up a clear predominance in the activities or incomes of the non-profit association in the long term.
