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Nexia Ebner Stolz

Economic Sectors

Nonprofit Organizations

Nonprofit organizations are an integral part of our social fabric. They help shape our society and make an important contribution toward improving many people’s lives – whether with assistance for families or the elderly or through charities, cultural institutions, or sports associations. As the State increasingly withdraws from many areas of social assistance, nonprofits are steadily gaining in importance. At least nonprofit organizations can get financial assistance from the State – provided they play by the rules.

Nevert­he­less, non­pro­fits have to rely more and more on com­mer­cial acti­vity to finance their social mis­si­ons. A custo­mer ori­en­ta­tion, cost-effec­tive­ness, and com­pe­ti­tion pose new chal­len­ges for their under­stan­ding of them­sel­ves and their orga­niza­tio­nal struc­tu­res, not to men­tion the many legal hurd­les. From foun­ding to finan­cing to car­rying out indi­vi­dual pro­jects, non­pro­fits face many spe­ci­fic issues: How should their char­ters be draf­ted to meet the legal requi­re­ments for foun­da­ti­ons and non­pro­fits? How to ensure that funds are app­lied pro­perly? What about restruc­tu­ring pro­ces­ses and coope­ra­tive agree­ments? The ans­wers must com­ply with the app­lica­ble laws on non­pro­fits and taxa­tion, and keep pace with their dyna­mic evo­lu­tion. We’ve spe­cia­li­zed in deve­lo­ping and imp­le­men­ting practi­cal solu­ti­ons with you.

Our ser­vices at a glance

  • Audits of single-entity and con­so­li­da­ted annual finan­cial sta­te­ments
  • Audits of work­shops for the disa­b­led
  • Audits to the spe­ci­fic requi­re­ments of asso­cia­ti­ons
  • Reviews of pro­per mana­ge­ment under the Bud­get Prin­ci­p­les Act
  • Audits of use of funds in a non­pro­fit con­text
  • Audits of the use of dona­ti­ons and grants recei­ved
  • Ongoing tax returns, inclu­ding cal­cu­la­tion of reser­ves per­mis­si­ble for non­pro­fits, and assi­s­tance with tax audits
  • Docu­men­ta­tion of prompt uti­liza­tion of funds (fund use acco­un­ting)
  • Expert opi­ni­ons on indi­vi­dual ques­ti­ons of non­pro­fit law
  • Tax-opti­mi­zed orga­niza­tion of restruc­tu­ring pro­ces­ses and coope­ra­tive arran­ge­ments
  • Advi­sing on threa­te­ned loss of non­pro­fit sta­tus
  • Draf­ting char­ters and coor­di­na­tion with regu­la­tors
  • Spe­ci­fic con­tracts and ongoing con­sul­ting; expert opi­ni­ons on legal issues
  • Advi­sing on suc­ces­sion using foun­da­tion models, inclu­ding dou­ble foun­da­ti­ons, as well as (non­pro­fit) family foun­da­ti­ons
  • Rep­re­sen­ta­tion in and out of all levels of the tax courts

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