New risk for the public interest? Munich/Planegg, 04th 12th 2009 actually should announce the launch of the voluntary work allowance a pulse, to support the commitment to clubs. But the current letter of the Ministry of finance from October 14, 2009 creates even more confusion. Its contents actually consistently enforced, threatens the loss of public interest clubs or associations, which currently currently want to settle the compensation for their Board members, under certain circumstances. The renowned Club expert Prof. Gerhard Geckle refers in a current commentary on Association. In principle, you may pay their part-time, volunteer activities also on board members. So, it regulates 3 No.
26a EStG. Pay up to 500 euro per year a club can each active Board as appropriate compensation\”for paid expenses for meetings etc., the compensation is then tax and social insurance-free. However: The remuneration must be in principle from result of the Statute, otherwise the Club violates the law of charitable status. So far, so clear. However, how it looks in real life Club? One may imagine following situation: In the Sports Club is a Board meeting, where also the flat-rate allowances for the year to end; be billed for each active Board around 300 euros. It has handled already last year this firm confidence on the new package of volunteering.
Already, the General Assembly has taken a decision of principle to only a provision of the Statute with the deletion of the principle of volunteering, it does not exist yet. This should be rescheduled mid 2010 about the rotating upcoming General Assembly then still. The circular letter of October 14, 2009 the fourth in a row on the subject means first all-clear for all those clubs, the statutes still not the new legislation have adapted: the period is extended until 31.12.2010. In addition, the management statement contains a welcome Equity rule: After you also Board remuneration without amendment to the Constitution, which so far has been paid out, be tolerated.
