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From Martin Hollmichel <martin.hollmic...@googlemail.com>
Subject Re: OOo Monetary Donations
Date Thu, 09 Jun 2011 09:20:31 GMT
Hi,

On 06/09/2011 10:32 AM, Florian Effenberger wrote:
[...]
> Maybe two things to add (and Martin, feel free to correct me):
>
> TeamOOo: donations are not tax-deductible, as not approved as
> not-for-profit, but thus more flexible in handling money spending
> outside of Germany.
>
> FrODeV: donations are tax-deductible, we are approved as
> not-for-profit and as especially meritorius ("besonders
> förderungswürdig"), but thus a bit more limited in spending outside of
> Germany.
Team OOo donation are not tax-deductible, as not want have all spendings
as especially meritorious. Of course Team OOo is a non-profit
organization and more flexible in spendings. My understanding is that
the especially meritorious term also limits spending inside Germany (see
German link)
http://nw.vibss.de/finanzen/steuern/zuwendungsrecht-spenden/besonders-foerderungswuerdig-anerkannte-zwecke/)
I would expect FrODeV can do spending under item 4 "Förderung der
Jugend- und Altenhilfe" (sponsorship of youth welfare) )or item 7
"Förderung der Erziehung, Volks- und Berufsbildung einschließlich der
Studentenhilfe" (sponsorship of education) as described in the charter
of FroDev ("Der gemeinnützige Verein Freies Office Deutschland e.V. hat
sich zum Ziel gesetzt, über den Einsatz von freier Software insbesondere
im Bereich Bürosoftware zu informieren.") to inform about the
deployments of free software wrt Office Productivity.
>
> NB: every association can decide if they want to run for it or not, so
> it is *not* a governmental judgement.
yes, this decision has to be made in the charter and get approved by the
tax office,
>
> Florian
>
Martin


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