Summary
Published in 2018, the study by Stefan Diefenbach-Trommer and his team examines how German charitable-status law was applied at the time. In 2017, enquiries concerning three fictitious associations were sent to 404 tax offices. Almost half responded before further replies were stopped.
The responses assessed comparable aims differently. The study attributes uncertainty for politically engaged organisations to unclear statutory purposes and administrative guidance. The paper discusses reforms to support civil society participation. It documents the 2017 investigation and the debate in 2018; it does not establish the current legal position or the eligibility of any individual association.
Source and original publication
Stefan Diefenbach-Trommer, unter Mitarbeit von Jannika Marré, Jan-Hendrik Klugkist und Melina Schmidt (2018). Engagiert euch – nicht? Wie das Gemeinnützigkeitsrecht politisches Engagement erschwert. BBE-Arbeitspapiere Nr. 5. Allianz „Rechtssicherheit für politische Willensbildung“ e. V.; Bundesnetzwerk Bürgerschaftliches Engagement. ISBN: 978-3-9818732-8-3.
Editorial summary by Lua. The linked original publication is the authoritative source.