Legal forms of philanthropic organizations included in the law: Association, Cooperative, Foundation, Limited Liability Company, Dependent Foundation
Main social issues addressed by these organizations: Arts and Culture, Basic Needs, Early Childhood Education through High School, Health and Medical Research, Higher Education
Average time established by law to register a philanthropic organization: 31-60 days
Average cost for registering a philanthropic organization: USD 3,000
Government levels primarily regulating the incorporation of philanthropic organizations: Central/Federal Government, State Government
The civil code and tax code regulate the basic norms on the federal level (types of legal forms, basic requirements for their establishment, and tax treatment, among others). Within this framework, implementation norms on the civil level are regulated by state (Länder) legislation. Tax jurisdiction is exclusively federal.