{"id":1194,"date":"2023-12-21T12:25:07","date_gmt":"2023-12-21T11:25:07","guid":{"rendered":"https:\/\/www.lawpoint.at\/?p=1194"},"modified":"2024-07-12T11:58:19","modified_gmt":"2024-07-12T09:58:19","slug":"vereinsrecht-und-gemeinnuetzigkeitsreformgesetz-2023-worauf-ist-bei-gemeinnuetzigen-vereinen-kuenftig-zu-achten","status":"publish","type":"post","link":"https:\/\/www.lawpoint.at\/en\/vereinsrecht-und-gemeinnuetzigkeitsreformgesetz-2023-worauf-ist-bei-gemeinnuetzigen-vereinen-kuenftig-zu-achten\/","title":{"rendered":"Association law and the Non-profit Reform Act 2023 - what do non-profit associations need to be aware of in future?"},"content":{"rendered":"
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The Non-profit Reform Act 2023.<\/strong><\/p>\n

The Non-profit Reform Act 2023, which is scheduled to come into force on 01.01.2024, is intended to expand the group of associations eligible to deduct donations. In future, tax relief will generally be available to all associations that pursue a charitable purpose.<\/p>\n

The new legislative package includes, in particular, changes to the Income Tax Act, namely a so-called tax-free volunteer allowance for voluntary services that are not due to an employment relationship, a collective agreement or other labor law regulation, as well as a donation benefit. Tax relief can also be found in the Fees Act, the Federal Fiscal Code and the Corporation Tax Act.<\/p>\n

As part of a now simplified procedure, a donation benefit certificate is issued by the responsible tax office if the legal requirements are met. Certain institutions are already beneficiaries under the law.<\/p>\n

Below is a brief overview of the most important requirements and formalities for the granting of preferential treatment for donations:<\/p>\n