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5.1 - Nonprofit organizations in Germany

from 5 - Germanic countries

Published online by Cambridge University Press:  05 August 2011

By
Thomas von Hippel
Edited by
Klaus J. Hopt  and
Thomas Von Hippel
Klaus J. Hopt
Affiliation:
Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
Thomas Von Hippel
Affiliation:
Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
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Summary

Introduction

The term “nonprofit organizations”

In Germany the term “nonprofit organizations” is not legally defined, but it is often used in various fields of science (e.g. sociology, economics, political science, and sometimes also law). Although the definitions differ in detail, there is one common finding: nonprofit organizations are subject to a non-distribution constraint, which means that such an organization is barred from distributing its net earnings, if any, to individuals who exercise control over it, such as members, officers, directors or trustees.

Empirical information

At the moment there are around 600,000 associations and 15,000 foundations in Germany. The number of unincorporated associations and foundations without legal personality is unknown. The same is true for the number of tax-exempt organizations and charitable limited liability companies.

Institutional law

In Germany there are two basic forms of legal persons for nonprofit organizations: associations (Vereine) and foundations (Stiftungen). Both legal forms are regulated in the German Civil Code (§§ 21 et seq. for associations and §§ 80 et seq. for foundations). As regards foundations, there are additional laws in the sixteen German provinces (Länder) that mainly include provisions for state supervision.

The basic difference between an association and a foundation is that while an association must have members, a foundation must not have members. This is the distinction between these two legal forms (cf. the traditional separation under Roman law between universitas personae and universitas bonorum).

Type
Chapter
Information
Comparative Corporate Governance of Non-Profit Organizations , pp. 197 - 227
Publisher: Cambridge University Press
Print publication year: 2010

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References

Andrick, Bernd and Suerbaum, Joachim, Stiftung und Aufsicht (Munich, 2001).Google Scholar
Hippel, Thomas, Grundprobleme von Nonprofit Organisationen (Tübingen, 2007).Google Scholar
Hopt, Klaus J., Hippel, Thomas and Walz, W. Rainer, Nonprofit-Organisationen in Recht, Wirtschaft und Gesellschaft (Tübingen, 2005).Google Scholar
Hüttemann, Rainer, Gemeinnützigkeitsrecht und Spendenrecht (Köln, 2008).Google Scholar
Jakob, Dominique, Schutz der Stiftung (Tübingen, 2006).Google Scholar
Koos, Stefan, Fiduziarische Person und Widmung (Munich, 2004).Google Scholar
Münchener Kommentar zum BGB, vol. 1 (5th edn., Munich, 2006) (Commentator: Dieter Reuter).
Reichert, Bernhard, Handbuch des Vereins- und Verbandsrechts (9th edn., Neuwied, 2003).Google Scholar
Richter, Andreas, Rechtsfähige Stiftung und Charitable Corporation (Berlin, 2001).Google Scholar
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Schmidt, Karsten, Verbandszweck und Rechtsfähigkeit im Vereinsrecht (Heidelberg, 1984).Google Scholar
Schwintek, Sebastian, Vorstandskontrolle in rechtsfähigen Stiftungen bürgerlichen Rechts (Baden-Baden, 2001).Google Scholar
Segna, Ulrich, Vorstandskontrolle in Grovereinen (Berlin, 2002).Google Scholar
Seifart, Werner and Campenhausen, Axel Freiherr (eds.), Handbuch des Stiftungs-rechts, 2nd vol., (Munich, 1999).
Staudingers Kommentar zum Bürgerlichen Gesetzbuch: mit Einführungsgesetz und Nebengesetzen, vol. 1 (13th edn., Berlin, 1995) (Commentators: Peter Weick (associations) and Peter Rawert (foundations)).
Schöpflin, , Der Nichtrechtsfähige Verein (2003), p. 34
Koos, , Fiduziarische Person und Widmung (2004)
Hüttemann, , Gemeinnützigkeits- und Spendenrecht (2008)
Hüttemann, , “Der Grundsatz der Vermögenserhaltung im Stiftungsrecht” Festgabe für W. Flume (1998), pp. 59
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Rawert, , Die Genehmigungsfähigkeit der unternehmensverbundenen Stiftung (1990), pp. 80
Reuter, , “Die wirtschaftliche Betätigung von Nonprofit-Organisationen”, in Hopt, von Hippel and Walz (eds.), Nonprofit-Organisationen in Recht, Wirtschaft und Gesellschaft (2005), pp. 307
Reuter, , “Neue Impulse für das gemeinwohlorientierte Stiftungswesen”, Non Profit Law Yearbook (2001), pp. 27, 52
Schwintek, , Vorstandskontrolle in rechtsfähigen Stiftungen bürgerlichen Rechts (2001), p. 66
Schauhoff, , Handbuch der Gemeinnützigkeit (2001)

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  • Nonprofit organizations in Germany
  • Edited by Klaus J. Hopt, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany, Thomas Von Hippel, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
  • Book: Comparative Corporate Governance of Non-Profit Organizations
  • Online publication: 05 August 2011
  • Chapter DOI: https://doi.org/10.1017/CBO9780511712128.009
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  • Nonprofit organizations in Germany
  • Edited by Klaus J. Hopt, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany, Thomas Von Hippel, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
  • Book: Comparative Corporate Governance of Non-Profit Organizations
  • Online publication: 05 August 2011
  • Chapter DOI: https://doi.org/10.1017/CBO9780511712128.009
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • Nonprofit organizations in Germany
  • Edited by Klaus J. Hopt, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany, Thomas Von Hippel, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
  • Book: Comparative Corporate Governance of Non-Profit Organizations
  • Online publication: 05 August 2011
  • Chapter DOI: https://doi.org/10.1017/CBO9780511712128.009
Available formats
×