To mark Club informed: with a long anticipated letter, the Federal Ministry of Finance made more requirements to the voluntary work allowance. Munich/Planegg, Germany, October 16, 2009, with a long-awaited letter the Federal Ministry of Finance (BMF) has announced further requirements to the non-profit legal conclusions application of voluntary work exemption no. 26a ITA according to 3. For non-profit organizations the scope that is substantiated again: when volunteer Board members receive lump-sum allowances or attendance fees, the club or association statutes must not later than be December 31, 2010 through the General Assembly adapted or changed. Up to the date on 31 December 2010 to keep up this charitable status regulations, clubs must act quickly. Action is required even if the Board receives a low flat-rate allowance or this package because of the tax exemption rules applicable since 2007 in the amount of 500 euro per year to support of volunteering has been already disbursed.
The existing conception of financial management caused considerable disquiet in Club practice. This meant that when payment of flat-rate attendance fees regardless of the tax consequences for the recipient in volunteering the applicable statutes due to the deviation from the principle of the purely voluntary activity independently corresponds to public utility regulatory after the tax code (AO). With regard to the new voluntary work exemption, which applies since the Club year in 2007, the BMF published three more details in the letter dated November 25, 2008, 9.3.2009 and 22.4.2009. Consequently, the new voluntary work allowance is nationally coordinated specifications of the tax administration. The current letter of October 14, 2009, which is intended for publication in the journal of the federal tax is now following five key messages: the deadline for a necessary amendment to the Constitution at nonprofit organizations and bodies will be extended again. Until at the latest an amendment to the Constitution is December 31, 2010 now granting of flat-rate allowances to voluntarily engaged Board members to carry out.