Die Gemeinnützigkeit der Vereine im Steuerrecht (German Edition)

The association's independence shall not be affected by this. The Wikimedia Foundation serves as the umbrella association for all national Wikimedia chapters, coordinates the activities according to the association's purpose at the international level, and manages the name Wikimedia as well as the names of the various international Wikimedia projects.

AO in its valid edition. The association acts selflessly and does not pursue goals primarily serving its own economic interest. Its members, in their capacity as members, must not receive any financial benefits from the association's funds. Members must not receive any part of the association's assets upon the end of their membership or upon the association's desolution.

No person may benefit from expenditures used for purposes other than intended by the association or from unreasonable compensation. Any individual or legal entity that may not want to actively participate but wants to promote and support the aims and purpose of the association may become a sustaining member. A resolution by the General Assembly is required for honorary membership.

They are furthermore entitled to file motions with the Executive Board and the General Assembly. They are also obliged to report changes to their postal address, email, or bank account immediately. Members shall be liable for all damages following from non-compliance with these obligations and shall indemnify the association from any liability. Contrary to the prior sentence, the General Assembly may decide upon allowing for duly compensating members for their work in accordance with the volunteer allowance prescribed by German law.

The Executive Board decides on membership applications, unless the Supervisory Board objects to the application. The Executive Board is not required to provide reasons for a rejection. Rejected applicants may appeal to the General Assembly to render a final decision on the application.

The member's expulsion is decided by the Supervisory Board with a two-third majority vote. The member shall be given the opportunity to respond to the charges within a period of two weeks. Expelled members may request the opportunity to appeal their expulsion at the next General Assembly directly following the expulsion.

The decision by the General Assembly upon such an appeal is final. No reimbursement for fees, donations, or other supporting activities shall be made. The association's claim to delinquent fees of active members shall not be affected by this. The second notice must be made in writing.

After a declatory period of three months, membership terminates automatically. The period starts at the time the second notice is sent. The level of annual membership fees, admission fees, and other contributions are determined by the corresponding fee policy, as enacted by the General Assembly. The General Assembly shall decide upon fundamental questions and matters of the association. In particular it shall have the following responsibilities:.

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The invitation shall be sent out in writing or by email at least six weeks prior and shall include the agenda and all present motions. Objections against the agenda and candidate nominations as well as motions by members shall be submitted to the Executive Board at least four weeks prior to the assembly's date.

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Documents for remote voting shall be sent to voting members at least two weeks prior to the voting deadline. Specifics are regulated by the election policy. The resolution has to include a time period for conducting the remote voting process. Otherwise, the second and third sentences of paragraph 3 apply.

Gemeinnützigkeit im Steuerrecht : Carina Leichinger :

If such applies to more than six candidates, only those six candidates with the highest number of votes shall be considered elected. In case of a draw, the election shall be decided by a draw. The minutes shall be made available to all members immediately after signing. If there is an equal number of votes for and against a motion, the motion fails.

Members of the Supervisory Board are required to be active members of the association. The term of the outgoing Supervisory Board ends on the day the new Supervisory Board has been elected. The business of the Supervisory Board will be continued by the outgoing Supervisory Board until it has been passed on to the new Supervisory Board, which shall be completed within four weeks after the election of the new Supervisory Board. In case of an equal number of votes, the election shall be decided by a draw.

If a Board Member leaves office prior to the end of the term, a successor shall be elected by the next General Assembly. If the total number of members of the Supervisory Board becomes less than five, a General Assembly shall be called for an election. The Executive Board shall inform the members about such changes no later than the next General Assembly. Liability of the Supervisory Board is limited to intent and gross negligence. The suspension is decided upon by the Supervisory Board with a two-third majority.

Before the motion, the Board Member has the right to make a statement regarding the accusations. For the period of suspension, the rights and duties of the suspended Board Member are put on hold. The suspension can only be extended until the next General Assembly. Unless the term of the suspended Board Member ends according to the Charter, the association's members decide upon the dismissal from the Supervisory Board. The Supervisory Board has quorum if at least half of its members participate in the vote.

A motion is considered adopted if there have been more votes submitted for it than against it. Abstentions and invalid votes are considered not submitted. Resolutions passed through online voting are only allowed if the identity of the participant can be guaranteed by appropriate authentication methods e. Provision of an agenda may be omitted. Invitations must be extended by the President.

He may name a representative if needed. If at least two members of the Supervisory Board so request, motions submitted for a phone conference must be passed as resolutions during a session or through online voting. In these cases, the motion may not be decided upon during a phone conference. Resolutions of the Supervisory Board are documented in the meeting minutes. There's a problem loading this menu right now.

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