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Allotment garden organization; application for non-profit status

  • Brief description

    An allotment garden organization can be recognized as a non-profit organization upon application.
  • Description

    An allotment garden is a garden that serves the user, i.e. allotment gardener, for non-commercial horticultural use, in particular for the production of horticultural products for personal use, and for recreation and is located in a complex in which several individual gardens with communal facilities, for example paths, play areas and clubhouses, are grouped together.

    An allotment garden organization is the union of allotment gardeners in an association or a union of allotment garden associations in a federation (federation of associations).

    An allotment garden organization can be recognized as a non-profit organization upon application by the competent authority.

    Recognition as a non-profit organization is a prerequisite for the application of certain legal provisions that are more favourable to the allotment gardener with regard to the lease.

    Competent authority: If the seat of the allotment garden organization is located in an independent city, then the locally competent government; otherwise the locally competent district office. The locally competent authority is the government or the district office in whose district the allotment garden organization has its seat.

  • Prerequisites

    An allotment garden organization can be recognized as a non-profit organization upon application if

    • it is entered in the register of associations,
    • it submits to regular audits of the management and
    • the Articles of Association,
      • that the organization exclusively or predominantly aims at promoting the allotment garden movement according to the principle of selflessness as well as the professional support of its members,
      • according to which principles new allotment gardens to be leased are allocated,
      • that the income generated is used for allotment garden purposes and
      • that in the event of the dissolution of the organization, its assets will be used for charitable purposes within the meaning of the allotment garden law with the consent of the competent authority.
  • Required documents

    Articles of association of the association

    In case of amendment: with minutes of the general meeting

    Cash report of the association

    Extract from the register of associations

    Activity report of the association
  • Costs

    Fees and expenses in accordance with the Bavarian Costs Act
  • Legal basis

  • Legal remedy

    Administrative court action
  • Notes

    Allotment garden non-profit status is not identical to non-profit status for tax purposes.

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