Articles Of Association For Nonprofit Organization Template for Germany

Articles Of Association For Nonprofit Organization serve as the constitutional document for charitable organizations in Germany, required for registration as an eingetragener Verein (e.V.). This document is essential when establishing a new nonprofit or updating an existing organization's governance structure. It must comply with the German Civil Code (BGB) §§ 21-79 and the German Fiscal Code (AO) §§ 51-68 for tax-privileged status. The articles define the organization's charitable purposes, membership structure, governing bodies, and decision-making processes, ensuring alignment with both legal requirements and practical operational needs. This document is crucial for registration with the local court (Amtsgericht) and obtaining/maintaining tax-exempt status from the tax authorities (Finanzamt).

1. Name, Registered Office, and Purpose: Legal name of the organization, location of headquarters, and detailed statement of nonprofit purposes aligned with German tax law requirements

2. Nonprofit Status: Declaration of nonprofit status and commitment to exclusively and directly pursuing charitable purposes in accordance with the tax-privileged purposes section of the German Fiscal Code

3. Membership: Categories of membership, requirements for admission, rights and obligations of members

4. Membership Fees: Provisions regarding membership contributions and payment terms

5. Governing Bodies: Structure and composition of the organization's governing bodies (typically Board and General Assembly)

6. General Assembly: Rules regarding the supreme governing body, including meeting procedures, voting rights, and decision-making processes

7. Board of Directors: Composition, election, duties, and powers of the board (Vorstand)

8. Financial Year and Accounting: Definition of financial year and basic accounting requirements

9. Dissolution: Procedures for dissolution and provisions for asset distribution in accordance with nonprofit law

10. Formation and Effective Date: Details about the organization's formation and when the articles take effect