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By a donation one understands
Legally it concerns with a donation a mechanism, which is to pursue one of the founder determined purpose with the help of a fortune. This can do it both and own legal person (legally responsible donation of the civil or public right), and in working group of a trustee (not-legally responsible, on trust or fiduziarische donation). In addition donation-similar legal entities can in the legal form of the donation GmbH, to which donation AG or the donation association is established.
In contrast to a body, which is coined/shaped by their mitgliedschaftliche structure, and to an institute, which has users, legally responsible donations are characterized by their fortune and refer if necessary to beneficiary, so mentioned. Note: According to tax law most donations are considered as tax subject and are subject thereby among other things to that body-expensively if them not when non-profit donations are released from it. Donations can be established for each legal purpose, which does not endanger the public interest (strictly to differentiate of the fiscal non-profit character) ("§ 80 exp. 2 BGB).
A legally responsible donation established by the donation business, thus a one-sided declaration of intention of the founder, which can take place "under living persons" or "of death because of" (in a will or a hereditary contract), as well as the national acknowledgment by the donation authority of the country, in which the donation has its seat.
The legally responsible donation of the civil right is regulated in "§"§ the 80 ff.BGB; supplementing legislation is in the donation laws of the individual countries. By the donation business the donation must receive a statute, which must contain the following:
Up to the acknowledgment of the legally responsible donation by the appropriate authority the founder can recall the donation business. If the founder deceases after requesting the acknowledgment, those do not have an inheriting a right of revocation. If the donation is recognized, then the right of revocation of the founder expired. With the acknowledgment the donation has a requirement on transmission of the trust property opposite the founder.
The transmission of the fortune is to be separated from the establishment act on the donation. With the establishment of a legally responsible donation during lifetimes only such rights turn into directly on the donation with the acknowledgment, with which a declaration of intention is sufficient for transmission (for example the assignment of a demand). Other fortune articles are transferred according to the respective regulations, properties for example by conveyance and entry, GmbH portions by notarial transfer. With the establishment of a legally responsible donation of death because of the assets of an estate, which are zugedacht the donation, are transferred according to the regulations of the hereditary right. Hereunder applies after "§ 84 BGB the donation as already before the death of the founder developed and can beerben it therefore.
Minimum capital equipments are not prescribed in the donation laws of the countries. The BGB prescribes only that "the continuing and lasting fulfilment of the donation purpose must appear secured" ("§ 80 exp. 2 BGB). In the administrative practice most donation authorities demand an equipment capital of 25.000 euro, in some Lands of the Federal Republic also more (Hamburg for example 60,000 euro).
A not legally responsible donation, which is called also as on trust, fiduziarische donation or (if administered by a donation as Unterstiftung, is established by a contract between the founder and the trustee (carrier). The founder transfers the trust property to the trustee, who administers it separately from own fortune. The donation purpose and the remaining fundamental definitions are laid down in a statute, the component of the contract with the trustee are. The donation keeps its own committee, which decides frequent on the use of the donation means. Outward acts the trustee for the donation, which has no own juridical personality. The not-legally responsible donation is not expressly in the BGB regulated. To it the general civil law, thus above all the right of the donation (for the transfer of property) and the order (for the trust) applies, with priority however the special agreements in the contract between the founder and the trustee.
To the establishment (technical: Establishment) to a legally responsible donation that states or the founders in a donation business formally the will to establish for the implementation of a certain purpose in the long term a legally responsible donation and these with means, i.e. fortune, for this needed, and appropriate organization, i.e. at least one executive committee equip. The donation develops with the acknowledgment (in former times: Permission) by the donation authority.
The founder and/or the founders specifies in the donation business, a whose substantial component is the donation statute, for which purpose the donation is to be established. After the establishment the donation is independent of their founder and from his influence extracted. The founder can however also in the statute however and rights to share in decision making or a veto against decisions of the donation organs reserve itself. In practice the founder orders itself - which permissible actual besides regularly as a member of a donation organ or even as an however executive committee.
For the donation it is substantial that the founder will remains obligatory on the donation organs on all times and/or up to expiring the donation, in the form, in which he found in the statute expression. That can lead to the fact that the founder is bound to its original definitions in the statute, although he may find in the meantime for example different purposes more appropiate more importantly or another kind of purpose pursuit.
The donation is in the German right the only one Rechtsinstitut to make their will also still centuries obligatory after their dying on following generations with whom a natural person it reach can. The influence possibility the deceased of a person ends normally 30 years after death, because second important Rechtsinstitut, in order to implement the own will beyond death, the continuous execution of a will, is limited after "§ 2210 BGB to 30 years.
An indispensable condition of a donation establishment is the equipment of the donation with trust properties. The fortune must be sufficient after the height, in order to be able to carry out the purpose of the donation durably and lastingly from the yields of the fortune. When non-profit donations the examination follows by the tax office after the establishment, which issues a provisional certificate over the non-profit character, if the requirements of the non-profit character right are fulfilled. In some Lands of the Federal Republic this examination already takes place in the acknowledgment procedure via the Treasury of the country.
Community donations spreading find increasing. These donations are established together not by only one founder, but by several. Their trust property grows particularly by Zustiftungen. Frequently community donations administer also on trust donations for third and collect donations (roof donation model so mentioned).
Community donations can be certain purposes dedicated, for example the German donation monument protection. Others are active for certain cities or regions and promote many different purposes. Such donations are called citizen donations.
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