The globalization-critical network Attac in its existing structure is not non-profit. The Bundesfinanzhof ruled that Attac attempts to influence with his campaigns of political opinion.
the Association of The anti-globalisation Attac must expect, according to a ruling of the bundesfinanzhof (BFH) with the final withdrawal of the charitable status. After years of litigation, the highest German financial court comes to the conclusion that, although the applicable national education summary education work as a non-profit, but not the use for General political demands to the policy and conducted campaigns.
The highest German financial court looks at the proportion of the education work in Attac.
agreement
The fifth Senate refers the decision to the tax code, a non-profit in a total of 25 non-profit areas of activity. These include Sport, the environment, the welfare and the education of the people don’t count, but not the daily politics – parties in the tax law, a non-profit.
The people’s education, the court must independently, and in “spiritual openness” to be operated. This is not the case of Attac. The support of the Association have to enforce very concrete solution proposals for certain General policy issues, such as the austerity package of the Federal government, the fight against tax evasion, or the unconditional basic income.
The BFH stated expressly that it was a matter of the political content of Attac, but the question of principle, whether the “General political activity” could be of benefit to the public consistent. Like BFH-President Rudolf Mellinghoff and his colleagues explained, does not mean the judgment that non-profit organisations such as environmental groups – are not allowed to be politically active. In the foreground is not that of political campaigns, must be of charitable purpose.
donations are not tax-deductible
The tax office had withdrawn in 2014, Attac-Association for the years 2010 to 2012, to the dispute, the non-profit status. The IRS reasoned that with the General political activity that does not qualify as a non-profit. Since then, the Association does not issue donation receipts and more. Donations can not be deducted from the tax. The Organisation had protested in the years after the financial crisis, among other things, against the monetary policy of the European Central Bank and a financial transaction tax demanded.
In the first instance, prior to the Hessian tax court in 2016, Attac had to get right. This decision took the court in the Revision and the procedure of the tax court referred it back. This must verify the charitable status of Attac, for formal reasons again.
reference: V R 60/17
