Non-profit status of the allotment garden association
Under Section 2 of the Federal Allotment Gardens Act, an allotment garden organisation is recognised as a non-profit organisation by the competent state authority if it is entered in the register of associations, submits to regular audits of its management, and if its articles of association stipulate that
- the organisation’s sole or principal purpose is to promote allotment gardening and to provide specialist support to its members,
- the revenue generated is allocated to allotment gardening purposes and
- Upon the dissolution of the organisation, its assets shall be used for allotment gardening purposes.
In accordance with Section 1(1)(11) of the General Regulation on the Competences of Municipalities and Districts for the Implementation of Federal Law (AllgZustVO-Kom), this responsibility has been delegated to the districts. Consequently, the Salzlandkreis is responsible for recognising the non-profit status of allotment garden associations within the district’s territory.
What requirements do you need to meet?
- Entry in the Register of Associations
- regular review of the management’s performance
- The Articles of Association are in place and stipulate that
- the organisation’s sole or principal purpose is to promote allotment gardening and to provide specialist support to its members,
- the revenue generated is allocated to allotment gardening purposes and
- Upon the dissolution of the organisation, its assets shall be used for allotment gardening purposes.
Which documents are required?
The following documents must be submitted for the assessment of charitable status:
- Extract from the register of associations
- current articles of association
- Minutes of the Annual General Meetings held over the last three years
- Report on the last three years’ activities
- Cash flow statement for the last three years
- Event schedule for the last three years
- current tax recognition
Form