Non-profit organisations, NGOs, charitable organisations and associations are an integral part of our society. They make an essential contribution to the environment and our social fabric - whether in the realm of nature conservation, sports, culture, family and elder assistance or charity services. With the state withdrawing support from many social areas, the importance of charitable organisations is only growing.
Non-profit organisations often turn to commercial activities to finance their operations. Customer service, cost efficiency and competition all place new demands on an organisation's understanding of its mission. Then there are legal hurdles and specific questions relating to everything from the initial founding and financing through to the execution of individual projects.
How must the organisation's articles of association be designed to comply with the legal or tax provisions for private foundations or charitable institutions? How can an appropriate use of funds be ensured? What are the important points to note for restructuring processes and cooperation agreements? Answers to these questions must meet the legal and tax requirements for charitable organisations and yet still allow for dynamic development. Talk to us: we have decades of experience in this field and can offer practical solutions and advice.
- Audits and reviews of accounts for associations, NPOs and decentralised juridical entities such as chambers, universities, funds and foundations
- Management and compliance audits
- Fraud audits
- Special audits of fund raising and charitable organisations ("Spendegütesiegel")
- EU audits (subsidy audits)
- Audits of fund usage based on requirements for charitable organisations
- Expert opinions on specific issues related to the requirements for charitable organisations
- Tax-optimisation of restructuring processes, spin-offs and cooperation agreements
- Effective legal representation in dealings with tax authorities
- Advice on impending threats to charitable tax-exempt status
- Design of articles of association and consultation with regulatory authorities
- Evaluating and implementing internal control systems
- Implementing and improving risk management systems
- Monitoring of effectiveness of risk management (risk controlling)