Tax news for clubs: Support for volunteers in NRW
Tax news for clubs: Support for volunteers in NRW
The updated brochure "Clubs & Taxes" is now available online and offers comprehensive information to support volunteers in their club work. Dr. Marcus Optendrenk, Minister of the Finances of North Rhine-Westphalia, emphasizes the important role of volunteers for society. The brochure deals with central tax issues that are relevant both when starting the new company as well as during the ongoing operation and in the dissolution of clubs. The focus is on the topics of non -profit, grant confirmations and corporate tax. In addition, information on the establishment and resolution was newly taken up. This gives those responsible for the association a valuable tool in order to better understand and implement legal requirements. This information is provided to clarify the most common challenges and questions that can occur in the course of a club activity.
In addition, last year a central contact person for volunteers was introduced to the tax offices who offer additional support. The central telephone number 0211/16551655 is available to all club managers. The contact person helps with the processing of formalities, but is not responsible for individual tax consultations. The brochure can be downloaded from the website, where frequent questions are also answered, in particular on www.finanzamt.nrw.de .
Tax advantages and regulations
From 2025, associations can continue to look forward to proven tax benefits and regulations on non -profit wirelessness. The allowances for the trainer and volunteers remain unchanged: 3,000 euros annually for trainers and 840 euros for volunteers. In addition, the sales limit for tax -free association activities remains 45,000 euros. These regulations apply to both corporation and trade tax; The sales tax also remains unchanged.
The tax office not only examines the statutes of the association, but also the actual management when recognizing the non -profit welfare. Violations of the statutory requirements can lead to the discretion. There is an expansion in the non-profit catalog, which includes new funding priority: the support of discriminated people, the promotion of climate protection, local beautification projects as well as free radio initiatives and the maintenance of cemeteries and memorials.
collaborations and donations
It is important that cooperations with other non -profit associations no longer automatically lead to the establishment of a GbR. Percentage companies, such as institutions for the care of refugees or for care for mental illnesses, remain clearly defined. In addition, the relief for donations and medium -wing gifts between non -profit associations remain without the need for a limitation for the amount of the middle forwarding. The protection of legitimate expectations according to § 58a AO also remains, although the proof of the recipient's charitable status is still necessary. The border amount for a simplified donation is 300 euros.Overall, the new brochure offers a valuable basis. She familiarizes the association's managers with the current tax framework and makes it easier to work in volunteering.
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