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Date: Thu, 09 Jun 2011 11:20:31 +0200
From: Martin Hollmichel <martin.hollmichel@googlemail.com>
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To: general@incubator.apache.org
Subject: Re: OOo Monetary Donations
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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
> f�rderungsw�rdig"), 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 "F�rderung der
Jugend- und Altenhilfe" (sponsorship of youth welfare) )or item 7
"F�rderung der Erziehung, Volks- und Berufsbildung einschlie�lich der
Studentenhilfe" (sponsorship of education) as described in the charter
of FroDev ("Der gemeinn�tzige Verein Freies Office Deutschland e.V. hat
sich zum Ziel gesetzt, �ber den Einsatz von freier Software insbesondere
im Bereich B�rosoftware 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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