Non-profit Organisations

In Germany we have more than 600,000 associations, most of which are non-profit, and about 23,000 foundations, which together manage more than 68 billion euros. Approximately 10,000 non-profit limited liability companies operate in a wide variety of sectors. In these non-profit organisations about 2.3 million employees are mandatorily insured by the German statuory pension scheme and about 1.4 million people work full-time in social welfare institutions and services. About 25,000 non-profit organizations have income of more than 1 million euros per year. For these organizations, government subsidies, public service fees and social insurances are the most important sources of income. These are remarkable figures showing the economic and social dimension of the non-profit sector in Germany.

Challenging Environment

In addition to the laws and regulations that apply to all organizations, non-profit organizations are confronted with a variety of additional challenges: they are not only subject to special civil law requirements but also to stricter duties to provide documented evidence as well as to comply with complex accounting regulations and audit obligations.

Experienced consultants

RSM offers non-profit organizations the expertise and professional knowledge they need to meet these challenges. The basis of this work is to gain an understanding of your duties and work. In addition, we are familiar with your regulatory environment and the relevant national legal requirements.

Our services

  • Preparing and auditing financial statements
  • Preparing tax returns including a cash allocation calculation
  • Documenting evidence of use as required by EU directives
  • Drafting statutes and guiding the complex approval process for non-profit status
  • Designing cooperations, spin-offs from institutions, restructurings
  • Consulting on fee negotiations, profitability calculations
  • Representing your company before the tax authorities and the courts



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Rainer Bongarth

Partner - Krefeld


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