Browsing by Author "Then, Volker"

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    The 2022 Global Philanthropy Environment Index Germany
    (IU Lilly Family School of Philanthropy, 2022-03-30) Then, Volker
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    Country Report 2018: Germany
    (2018) Then, Volker
    The fundamental freedoms of expression, association, and assembly are fully granted in the Constitution. Most forms of POs require legal personality, although the association and the dependent foundation (type of trust) do not. The founders are free to choose their form. If POs apply for charitable status, purposes/goals that benefit the members/founders are not permitted; therefore, cooperatives, associations, foundations can only enjoy the tax privileges of charitable status (Gemeinnützigkeit) if they pursue public benefit purposes specified by the tax code.
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    The 2025 Global Philanthropy Environment Index Germany
    (Indiana University Lilly Family School of Philanthropy, 2025) Boenigk, Silke; Then, Volker