“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. 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.