Non-profit status

For over 40 years, BPG's highly qualified auditors, tax advisors and tax specialists have been providing individual and tailor-made solutions to non-profit organizations as well as companies from all sectors of the German economy, public sector institutions, municipal companies and wealthy private individuals.

A large number of full-time and honorary board members rely on our expertise.
Our clients include nationally active institutions and organizations, umbrella organizations, associations, foundations, scientific institutes and charitable organizations.

A characteristic feature of charitable organizations is the exemption from or reduction of the tax burden. The state also promotes the deductibility of donations to such organizations for the benefit of the donor.

These organizations must always focus their actions on maintaining their charitable status. This requires constant attention in view of the special regulations to be observed, especially for non-profit organizations.

Our team has many years of experience in auditing and advising non-profit organizations. In addition to audits of annual financial statements, we also carry out audits in accordance with Section 53 HGrG and advise non-profit organizations on tax and business management issues.

• Timely use of funds (use of funds statement)
• Creation of tax-permissible reserves
• Differentiation between special-purpose operations and taxable business operations
• Value added tax: tax liability, tax rate, input tax deduction
• Articles of association: compliance with tax regulations (§ 60 ff. AO)
• Liability of board members
• Donation law
• Accounting obligations (BGB, HGB, EStG, PBV, articles of association)
• Tax compliance management system (Tax CMS)

The support of a competent consultant is essential, particularly in view of the increasing scrutiny of non-profit organizations by the tax authorities with regard to compliance with the requirements of the articles of association and the timely use of funds.

In addition, the increasing pressure on costs and revenues also requires non-profit organizations to optimize their processes. We are happy to support you in this, regardless of whether you are active in the charitable, church, scientific or cultural sector.