Associations that pay remuneration to honorary functionaries and especially board members have an acute problem: if the articles of association of a non-profit association do not expressly allow the board to receive remuneration for their activities - even in the amount of the honorary allowance of only EUR 500 per year - all payments made after October 14, 2009 are detrimental to the non-profit status of the association (risk of non-profit status being revoked).



The legal basis for this is a letter from the Federal Minister of Finance (BMF) dated October 14, 2009, as pointed out by the "VereinsBrief" published in Würzburg.



There is therefore an urgent need for action in many non-profit associations. In particular, it is necessary to take a look at the current articles of association:

- If the articles of association contain a corresponding authorization, payments are unproblematic.

- If the articles of association do not contain permission, the association must immediately stop all payments to board members and amend the articles of association without delay.



Important: An exception applies if the management board is reimbursed for expenses actually incurred. This reimbursement of expenses is also possible without a basis in the articles of association. This is because the board of directors has a legal right to this.



Free service: To enable associations to familiarize themselves with the new requirements and adapt their articles of association, the "VereinsBrief" offers decision-makers in associations a special service - free access to the live recording of an online seminar on the topic of "Remuneration in associations" from 17.11.2009. Please activate the following link: http://vogel-it-medien.emea.acrobat.com/p62346683/



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