Tax relief for non-profit sports clubs and other non-profit organizations (G-SIG: 10002406)

Summary

Tax relief for non-profit sports clubs from January 1986: increase in the "instructor flat rate" (Section 3 No. 26 EStG) from 2,400 to 3,600 DM per year; Elimination of the surplus limit for “tax-free special-purpose businesses” (Section 68 No. 7 AO) - previously 12,000 DM; Increase in the exemption amount for smaller corporations (§ 24 KStG) from 5,000 to 7,500 DM and the maximum income limit from 10,000 to 25,000 DM and increase in the exemption limit for smaller ones Corporations (Section 11 Paragraph 5 GewStG) from 5,000 to 7,500 DM; tax separation of non-profit amateur sports clubs from profit-making clubs; Tax-free donations of sporting goods to non-profit sports clubs; Granting of donation certification powers to non-profit sports clubs

Machine translation from German. The official text remains authoritative.

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Documents

2 official files

• 10/6298

  Drucksache · DE · 4 November 1986

  ViewDownloadOpen at official source

• 10/3094

  Drucksache · DE · 27 March 1985

  ViewDownloadOpen at official source

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