englischThe author sheds light on the topic of the distribution of assets after liquidation of non-profit organisations, which has so far received little attention in the literature. In this work, she examines a variety of questions relating to civil and non-profit law. Amongst others, she discusses [...]
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englischThe foundation upon death allows the founder to create a piece of eternity in one last act, without having to make any sacrifices during his lifetime. This enticing prospect is clouded by a multitude of doubtful questions which, in the absence of satisfactory clarification in case law and [...]
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englischThe legal practice of associations is characterized by non-profit law, as most recently expressed by the so-called “Kita-Decisions” of the Federal Court of Justice on the delimitation of association classes. In light of the growing awareness of the influence of non-profit law on the [...]
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Die Gemeinnützigkeit ist in erster Linie normativ im Steuerrecht verankert. Darüber hinaus hat das Gemeinnützigkeitsrecht aufgrund der mannigfaltigen Bezüge zu anderen Rechtsgebieten auch eine rechtsgebietsübergreifende Bedeutung: So gewährt der Gemeinnützigkeitsstatus einer Organisation dieser eine [...]
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englischUnder German law, the purpose of a charity can only be modified under certain conditions. In the United States, the conditions to modify the purpose of a charity are defined in the so-called Cy-près doctrine. The Cy-près doctrine has been adopted from England and allows a modification of a [...]
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