For weeks, people all over Germany have been taking to the streets against right-wing extremism and in favour of democracy. Many non-profit organisations would like to take part. But there is uncertainty: Are non-profit organisations allowed to call for demonstrations, take part or even help organise them? And where are the limits of what is permitted?
Occasional involvement is permitted
If an association only occasionally calls for, participates in or supports a demonstration, this is not a legal problem. The Federal Ministry of Finance clarified this at the beginning of 2022 in the so-called Application Decree to the Fiscal Code. It states that it is okay for a tax-privileged organisation to take a stand on current political issues in exceptional cases - for example by calling against racism. The organisation's funds may also be used for this.
It is important that such campaigns do not become the rule. However, it remains unclear when exactly the criterion of "isolated" is exceeded. If the organisation reacts to a specific cause - such as a racist incident - this is a strong sign that the action is permitted.
When the commitment becomes permanent: Check the purpose of the articles of association
If demonstrations and political statements are a regular part of the association's work, it is advisable to amend the articles of association . This is because only activities that serve a legally recognised charitable purpose may be charitable. Democracy and human rights work is currently not explicitly mentioned in the law. The purpose of "promoting democratic government" is also interpreted narrowly in practice. Many organisations help themselves with other purposes such as "international understanding" or "tolerance in all areas of culture".
Attention: Political activities must not predominate
According to the application decree, non-profit organisations may use political means - such as statements, demands or demonstrations. However, these must "recede into the background" compared to other work. What exactly constitutes political means is not clearly defined. Organisations that permanently focus on political influence risk losing their non-profit status. This is why many organisations are calling for a reform of non-profit law.
No party support - but a clear stance allowed
Non-profit organisations may not support any political party - either directly or indirectly. However, they may express political demands and assess whether parties support or reject them. Criticism of parties is also permitted - as long as it arises from the charitable purpose of the organisation. Anyone who campaigns for human rights or against anti-Semitism, for example, may also take a public stance on this. There is no general requirement for civil society organisations to remain neutral.
What clubs can do
If in doubt, associations should speak to the responsible tax office . Document in advance exactly why and how you want to make a statement. The legal situation is complex, but it can be organised. The important thing is that campaigning for democracy, human rights and the rule of law is legitimate - and may also be publicly visible. Non-profit organisations should confidently represent their work.
