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Germany · Motion · Antrag

08/2668

Tax treatment of non-profit sports clubs (G-SIG: 00002074)

openGermany· German Bundestag· DE

Introduced

15 March 1979

Last action

Status

Abgeschlossen - Ergebnis siehe Vorgangsablauf

Sponsors

Subjects

Discovery layer

Source updated

26 July 2022

Summary

Introduction of a tax allowance of 3,600 DM per year for reimbursement of expenses for volunteer trainers, exemption of non-profit sports clubs from corporation and trade tax, preservation of the non-profit status of the club by reimbursing training costs of up to 20,000 DM for another non-profit association, recognition of the non-profit status of chess and model flying sports, granting of donation certification authority up to 600 DM per donor annually to non-profit sports clubs

Machine translation from German. The official text remains authoritative.

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Documents

2 official files

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Sources

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