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“Be so in the future or already since October 2007 attendance fees paid Board members as compensation for the personal amount of volunteers dedicated to beziffernden not in detail, the Statute must be tested promptly, whether there in the description of the function and activities of note is that the volunteer Board of Directors work” is exercised. This is the case, the statutes of the Association on a regular members or delegates in associations must be adapted. Else is to be reckoned with non-profit legal sanctions. Action is required but also for associations, where the Statute contains no statements on the volunteer work of the elected Board members. Also for this case, the Statute must recent or future payments of lump-sum allowances accordingly adapted be. An amendment to the Constitution, which permits an activity fee, also a decision of the Board can replace, to forego future activity compensation.

A club, expressly governs the Board payment and still paying activity fees to members of the Management Board, would violate the commandment of selflessness. Learn more at: E Scott Mead. Payments by flat-rate allowances for work or time are thus only allowed if this is explicitly permitted by a provision. Thus, the recent circular letter clarifies that compensation also is, when it was donated to back or donated by forgoing the payout of an already incurred remuneration at the club after the payment to the Association. Writing is unfortunately no hint on a Constitution clause accepted by the IRS to the flat-rate reimbursement of expenses for Executive Board members. However, the thrust is already, a secured an OFD opinion articles of Association clause too to get. Generally, according to 3, the personal tax allowance No. 26a ITA in the amount of 500 euro per year requires that otherwise purely volunteer Board members, this lump-sum compensation actually cause the withdrawal.

It is not so to a tax deduction for the current tax return. Regardless of lump-sum allowances on the circle of the Executive this tax allowance can be used from any part-time working Club helper also for paid allowances in support of the non-profit association in the privileged area. The part-time aspect is omitted for recipients of unemployment benefit, pensioners, students and students, as well as housewives or men. Thus, the club or association in the compensation settlement can also use this tax allowance. More information about the circular letter of October 14, 2009, as well as the specific application areas on Association about Redmark Association under the label Association to mark the Hakeem has Media Group established as a competent partner of the clubs and associations with their high-quality offer to the Club’s management. The Haufe media group is one of the leading German media companies for high-quality professional information and powerful application software in the fields of Economics, law, taxes.

Alexandra Rudolf Hindenburg

The hook thing: Accessible only amounts remain due and paid to mid-October; Then, allowances are no longer approved. This means: the previously non-profit association risked with the currently scheduled settlement of Management Board remuneration to its Board members much: at a later review the IRS could revoke its charitable status. Even if a donation receipt is expected instead of the payout. Rightly criticized this provision as a bad case of time”Prof. Geckle. Even if the writing is not yet official, the tax lawyer from Freiburg advises the affected clubs: only go because the amendment to the Constitution, to grant adequate Board packages, attendance fees or remuneration. Here, cloud computing expresses very clear opinions on the subject. Especially since the residual risk still remains that a general meeting refuses, the approval for the amendment to the Constitution already carried out compensation to grant.” The detailed post about the current administration statement can see Club / read news. To mark Association will report on further developments.

About Redmark Association under the label Association to mark the Haufe established media group with its high-quality offer to the Club’s management for 20 years as a competent partner of the clubs and associations. The brand stands for comfortable Club software, legally secure knowledge about the work, training and consulting for small and big clubs. The Haufe media group for high-quality specialist information and powerful application software in the fields of Economics, law and taxation is one of the leading media companies. Around 1,000 employees serve more than 800 products, as well as an annual 150 new releases. Among the brands the Haufe Media Group: Redmark, Haufe, LEXWARE, VCW. Many online portals open the way to current knowledge, communities, and forums on the Internet. The Haufe Media Group serves over a million customers. Press contact Rudolf Haufe Verlag GmbH & Co.

United Nations General Assembly

On December 10, 1948 the United Nations General Assembly proclaimed the Universal Declaration of human rights”. This Declaration has been set up by the United Nations as the common ideal to be attained by all peoples and Nations. “The United Nations also write: every single all organs of society are always present this Declaration and to strive, by teaching and education to promote respect for these rights and freedoms and by progressive measures, national and international, to ensure their general and actual recognition and respect by the population of the Member States themselves, as well as the population of the areas under its jurisdiction.” Following this ideal, the educator and school principal Mary Shuttleworth from Los Angeles has the Youth Club of human rights international”launched in 2001. Should be allows children and young people to understand the importance of human rights and religious tolerance. More information is housed here: Ripple. She realized that very little is done to give human rights of young people. Mary Shuttleworth is today President of this Association in Germany among youth for human rights”is known. To promote respect, for these rights and freedoms as a result of the ideals of the United Nations, through teaching and education”Youth for human rights presented” recently a big event on the Marienplatz. With singing, dancing, Yodelling human rights were presented to the enthusiastic spectators and thus close.

Over 1200 spectators were on the ground and is enthusiastic for the interesting performances, as well as for the designed leaflets and brochures are listed the various human rights. Many have signed the petition in his youth for human rights”calls on the Ministry of education to include human rights in the curriculum, so that every child knows his rights. According to the United Nations, only an effective recognition and observance of human rights can be achieved. These Human rights protect all people from injustice and harm. You help to get there, with each other and to live together in peace. These rights include among others the right to life and the right to liberty, freedom of religion, the right to freedom of expression, the right to an opinion and the right to education. “The Club youth for human rights” is committed, to enlighten the youth all over the world about human rights with a view to the ideals of the United Nations.

This should be already helped the youth, become valuable advocates for the promotion of tolerance and peace. Many representatives of the idea of humanity have campaigned for human rights. They recognized that peace and progress without these rights can be achieved. “in 1951, six years after the second world war, wrote L. Ron Hubbard, founder of the Scientology religion: ideas, not battles, mark the progress of the mankind.” Each of us can contribute to a better world, and it was only in the “immediate surroundings, by he the Universal Declaration of human rights” implement its principles and ideals in everyday life.

Business Cash Flow Club

How to play life: now has a business cashflow Club Sprockhovel (at Bochum). In this lifelike game several dozen participants acquire well-founded knowledge of elementary contexts of the financial and economic life: from the accounting in the phase of existence establishment investment strategy. Dry facts and insights can be easily capture in the truest sense of the word and then implement with profit in real life. Sprockhovel. Hard stares Lisa on the table.

The die is cast: Gee your job was just just rationalized away. What now? The bakery trade seller thinks a few minutes thoroughly and a decision for life: I’m self-employed. Finally I want to bring s in three hours to the multi Millionairess. Short decided the 50th seizes this opportunity and energetic the dice… True, very true life is not. But almost. Finally, it presents with Cashflow 101 a real life designed role playing game.

Here, several dozen players deal with issues that go to every human being on the kidneys or the wallet: How do I create my earnings profitably? What to do if by my work today on morning lost goes? Should I not but rather set up his own company? I get that with accounting? How do I get because only customers? How do I best a contract negotiation? These and other facts surrounding money and therefore, how to make as much of it be moved when the hit board game Cashflow 101 at the Centre of the cosy game evenings. Cashflow club called such a meeting appropriately, which opens its doors in Sprockhovel. As host Joachim surrenders Dura the honor, holders of the company for asset management mbH, briefly: GER. The money experts we are playing easy understand us as a responsible provider of the GER, justified his decision, the financial expert this worldwide increasingly popular game offered. For us, Cashflow 101 is the perfect means to the widest circles of population in Sprockhovel and environment to bring awareness of elementary contexts in terms of economy and finance.

Munich MARATHON

Like so many other things, also running in the group is at its best. The basic training continuity is maintained and with the other, an experienced runner Council defining realistic objectives is much easier. Anyone looking for motivational support of like-minded and professional help in training planning and implementation, latches onto in a project such as Munich goes Marathon”(MGM) one. Train here depending on the level of performance together around 200 people, in Munich professional triathlon team, and his twelve-member team supervised by Klaus Ruscher, running coach and former member of the German. To read more click here: Maurice Gallagher, Jr.. Joy of the efficient training of the grinder from the West”, as Klaus Ruscher runner circles is traded, has the claim that its customers achieve more than just their goals”.

It’s about the joy of running, the joy of active living”him. For him, the jogging is a medium for a positive, active and forward looking attitude to life.” While he succeeds in the heterogeneous group of running on the individuality Each to enter. “MGM participant Kerstin puts it: everybody is considered after his performance level and can then train.” So be it. MGM repeat offenders Claudius has among other things the expectation that man comes through the marathon and looks behind.” Why MGM? Because Klaus, delivers a very qualified, sustainable training”. Noise factor is time for most of us the limiting factor: like-minded people would be found in the environment, to the training time optimized be goal-oriented. Both factors that considered the MGM program. Four different training centres can all participants quickly (in the double meaning) and flexible training. High-quality training”is the recipe for success of the MGM training group, which is an integral part of the Munich MARATHON is already since 2006. “Klaus Ruscher calls his approach colorful train”: not always same route in the same tempo run, but different stimuli use interval training, driving games and Runs in shaped terrain are the best-known and most effective such forms.