Non-profit Institutions

Non-profit institutions above all appear in form of non-profit associations, non-profit LLCs and trusts. In general, non-profit organisations are exempt from corporate and trade income tax.

For non-profit institutions working profitably, the exemption from tax liability is limited. There is a distinction between

• the tax-free ideational section
• the tax-free asset management
• the tax-advantaged economic purpose operations
• the economic business operations liable to tax

Our classes of business:

The Tax Consultancy Association shp scheffner & hoffmann in Heidelberg consults associations, non-profit LLCs and trusts from the following sectors:

• geriatric care
• children’s funds
• charity organizations
• foundations
• municipal sector