The financial authority for corporations based in Kempten is responsible for the recognition of non-profit tax purposes. The tax office regularly checks on the statutes and the accounting whether the conditions for the tax credit are met and confirms this with a so-called exemption decision.
Compliance with the statutory requirements pursuant to Sections 51, 59, 60 and 61 AO has been determined separately by the Finanzamt für Körperschaften in Kempten pursuant to § 60a AO. It is confirmed that the grant is only used for non-profit purposes according to the law. Notification of 29.07.2016 according to § 60a AO
For grants of up to € 200, the account statement for the submission to the tax office is sufficient as an acknowledgment of receipt. For grants above 200 €, you will automatically receive a confirmation of the application in February of the following year.