Ideal club
An ideal association , also known as a non-economic association , is an association under German law that primarily pursues ideal purposes. The ideal club is the typical and common form of a club. An ideal association is not necessarily non-profit , but must not have economic interests, i.e. making profit , as its main purpose.
The Civil Code differentiates in § § 21 ff. BGB between associations without an economic purpose (ideal associations) and associations whose purpose is aimed at commercial business operations ( legally responsible economic associations ).
Idealverein is an association that
- does not primarily promote the economic interests of its members ,
- does not offer any services or goods on the market or at least does not see this as a main purpose
- does not provide its members with unpaid services or does not pay its employees unreasonably high.
To a certain extent, an ideal association can also be economically active in a subordinate function (secondary purpose privilege). The secondary purpose privilege has been established through case law and presupposes that it is a matter of “a subordinate economic activity serving the ideal main purposes of the association”, i.e. that the economic activity is an aid that is subordinate to the non-economic main purposes. Insofar as an ideal association is economically active and thereby generates income for its statutory charitable goals, it acts as a special-purpose company . A business operation that goes beyond a secondary purpose in terms of type and scope can be outsourced to an independent special-purpose operation (e.g. a subsidiary GmbH) to maintain the status of an ideal association.
Ideal associations can exist as legally or non-legally competent associations. Ideal associations receive their legal capacity in Germany through entry in the association register . In Switzerland, obtaining legal capacity does not depend on an entry in an officially kept register.
Differentiation from non-profit status
The non-profit status ( § 52 Tax Code ) is achieved by an ideal association upon application by issuing a certificate of exemption from the responsible tax office, regardless of whether the association is entered in the association register or not. An association is classified as non-profit if the purpose of the association is non-profit, charitable or ecclesiastical. This purpose must be selfless, pursued exclusively and directly, and be laid down in the statutes . The goals actually pursued by the association must correspond to the purpose of the statutes. If a non-profit association pursues economic purposes, its legal capacity can be revoked.
The public benefit is promoted by the state through tax breaks. In this way, the individual sources of income of the association can be wholly or partially exempt from tax. Lump sums for trainers are recognized for tax purposes if they are not for profit.
literature
- Daniel Voigt: Ideal associations and other nonprofit organizations in competition law , Heymann, Cologne, Berlin, Munich 2006, ISBN 3-452-26367-3 . (At the same time: Dissertation at the University of Düsseldorf 2005).
Individual evidence
- ↑ a b The secondary purpose privilege: This is how an association avoids being classified as a business association. February 7, 2011, accessed September 9, 2016 .
- ↑ BGH , September 29, 1982 - I ZR 88/80.
