Apply for nonprofit status with the IRS
Recognition of an association or organization as a nonprofit under the German Tax Code, which entails tax exemptions and the right to issue donation receipts.
How to proceed
- 1
Adapt the bylaws to the model bylaws
Appendix 1 to Section 60 of the German Fiscal Code (AO) sets forth the minimum formal requirements.
- 2
Application to the appropriate tax office
Submission of the articles of association for review of compliance with statutory requirements.
- 3
Received a notice of exemption
Authorized to issue donation receipts.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 2 months
Official: max. approx. 3 months
Online application
In person or by post
Common mistakes
- • The purposes of the bylaws are formulated too vaguely
- • Use of funds not exclusively and directly for charitable purposes
Common reasons for rejection
- • The bylaws do not comply with the model bylaws of the Tax Code
- • Actual management practices differ from the articles of incorporation
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Associations, foundations, and other organizations with non-profit, charitable, or religious purposes.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 2 months
Success rate
approx. 75.0 % (estimate)
Most common mistakes
- •The purposes of the bylaws are formulated too vaguely
- •Use of funds not exclusively and directly for charitable purposes
Common reasons for rejection
- •The bylaws do not comply with the model bylaws of the Tax Code
- •Actual management practices differ from the articles of incorporation
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.