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Hörmann

Die Förderung gemeinnütziger Organisationen durch Unternehmen und ihre steuerliche Bewertung

Spende und Sponsoring
Nomos,  2018, 316 Pages

ISBN 978-3-8487-2472-7


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The work is part of the series Schriftenreihe zum Vereins- und Stiftungsrecht (Volume 3)
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englischThe funding of non-profit organisations by companies through donations and sponsorship is steadily gaining in importance for the Third Sector. At the same time funding non-profit organisations represents a unique method of approaching customers outside of ordinary advertising. Despite the importance of funding non-profit organisations through donations and sponsorship, the tax law does not succeed in determining the different funding models in a legally safe and consistent manner for both sides – the companies advertising and the non-profit organisations funded. In particular, the creativity driven by marketing aspects in the development of funding activities for the benefit of non-profit organisations is very difficult to classify in tax law. Identify possible implementations and the limits and risks of a structuring from an income tax and a value added tax (VAT) perspective.

»ein aktueller, fundierter und praxisrelevanter Überblick zu den Abgrenzungsproblemen im Sponsoring gemeinnütziger Einrichtungen.«
Stiftung & Sponsoring 2/2019, 43