Finanzamt

Association

Articles of association

  1. Company name, registered office, fiscal year
    1. The Association registered name is: KitaFant Kindern eine Zukunft e.V.
    2. The Association is registered in Frankfurt/Main.
    3. The fiscal year is the calendar year.

    The initial fiscal year is the year of registration of the Association, irrespective the date of registration in the register of associations the fiscal year ends next December 31.

  2. Purpose of Association
    1. The Association’s purpose is exclusively and directly non for profit and charitable according to section “tax-privileged” under General Fiscal Law (revenue code). The purpose of the Association is the promotion of research, arts, and culture.
      The Purpose of the Association is especially realized by:
      1. A group of music educators encouraging children to play a music instrument.
      2. Skilled personnel in the field of diabetes 1
        Medication and psychology – to help children and juveniles to manage the disease in routine life, to strengthen their self assurance, and to develop their personal perspectives.
      3. Bridging between the worlds of the juveniles and adults – the elder meets the younger -generation link.
        To produce theater and music events under the guidance of theater and music professionals. Promotion of juveniles and elder people mutual understanding, acceptance, and respect and the development of joint activities for these groups.
      4. Promotion of talented children and juveniles (e.g. grants and awards)
      5. Optimization of the educational conditions in elementary schools with the project Kitafant – An instrument for every child – e.g. financial support for the purchase of instruments, sheet music, books, financing of construction and refurbishment measures.
        1. Fund raising and other collection of funds for Kitafant – e.g. by membership recruitment, charity events.
        2. To enhance the image of Kitafant and to promote public awareness – e.g. by public concerts, musicals and theater performances, press work and public relations.
      6. The Association does not have to promote all purposes simultaneously and to equal extent. The Executive Board decides on the priority of each purpose.
      7. The Association is neutral with respect to politics and confession.
  3. Not for profit Activity
    1. The purpose of association can be as well realized under § 58 No. 1 AO by fundraising for the realization of the tax-privileged purposes of another tax-privileged body, but with priority for the realization of tax-privileged purposes of Kitafant in Frankfurt am Main.
    2. The Association will pursue as well directly the nonprofit purposes under § 2. For this purpose the Association is eligible to undertake projects and to finance institutions and according corporations. The Association is entitled to employ staff according to § 57 section 1 sentence 2 AO unless personnel are provided by the Association itself.
    3. The Association is eligible to provide its financial funds, i.e. to the amount of 50 percent of other tax-privileged entities or legal bodies under public law for tax privileged purposes (§ 58 No. 2 AO).
    4. The Association acts altruistically and does not pursue in the first line commercial interests of its own.
    5. Funds shall be only used for purposes in accordance with the Articles of Association. As members of the Association, the members do not receive allocations from funds of the Association. Nobody shall be privileged by expenditures if not for the purposes of the Association or privileged by revenues to an inappropriate amount.
  4. Membership
    1. Membership is open to any individual, who is directly or indirectly involved in child educational matters or children educational institutions or engages in the Association’s purposes and thereof becomes useful and supportive to the Association. This includes all professional groups and private individuals like medical doctors, lawyers etc.
    2. Membership is to be applied in written form and subject to the Executive Board’s decision.
    3. Every member commits himself to report to the Executive Board in case of forfeiture of his membership under section 1.
  5. Membership Fees, Allocations
    1. The Association charges membership fees. The membership fee amount is decided by the General Assembly/annual meeting.
    2. Donations to the Association can be made either assigned to a special purpose or free of purpose. Upon resolution of the Board appropriated donations to the Association are used for the purpose according to the purposes under the Articles of Association.
  6. Termination of Membership
    Membership terminates:
    1. upon declaration of termination. Termination is to be submitted in written form to the Executive Board by October 31, year ending;
    2. Deletion of membership. Deletion is subject to a resolution by the Executive Board in case that a member does not or no longer fulfill the requirements of membership pursuant to the Articles of Association - e.g. Delayed payment of membership fees;
    3. By expulsion. The expulsion of a member is subject to a resolution by the Executive Board in case of gross violation of the Association’s stakes by such member or for good reason founded in the member himself;
    4. For a natural person in case of death, for legal bodies in case of forfeiture of legal capacity, resignation, deletion from the members’ list or expulsion. All claims from membership lapse with the termination of membership.
  7. Association Organs
    1. General Assembly
    2. Executive Board
  8. General Assembly
    1. The General Assembly is the supreme body of the Association. The General Assembly convenes once a year. Extraordinary members meeting are convened by the Executive Board if deemed required or if requested by one third of the membership in written form submitted to the Executive Board under indication of purpose and reason.
    2. The members meeting is convened by the Executive Board by a written invitation with an agenda and submitted to the members by email or any other form of telecommunications. The invitation period is two weeks prior to the meeting.
    3. The General meeting is chaired by the President or by the vice president or his deputy in case of prevention by the President.
    4. For the General Assembly each member has one vote.
    5. The General Assembly constitutes quorum in any case, the number of members attending the meeting is irrelevant for quorum.
    6. The General Assembly is especially responsible for:
      1. Receipt of the management reports Discharge of the management Election of the chairman, the vice chairman and the assessors. Resolution on amendments to the Articles of Association and the liquidation of the Association as well all tasks under German law and these Articles of Association.
      2. Any resolution, except for resolutions on amendments on the Association’s purpose, amendments to the Articles of Association or liquidation of the Association are to be decided by a simple majority of the present membership.
      3. The ballots are open unless more than seven attending members apply for a ballot in written form.
      4. Resolutions on amendments to the purpose of the Association and amendments to the Articles of Association require a two-thirds majority of the present members. Each member may cast one vote. Proxy appointments are not permitted. Abstentions are not considered.
      5. Minutes have to be taken for every members' meeting, and require signature by the chairman and one additional member of the Association. Voice recording is not an admissible substitute for the minutes.
  9. The Executive Board
    1. The Executive Board externally represents the Association. The Executive Board manages the Association.
    2. The Executive Board is composed of:
      1. treasurer
      2. secretary
      3. assessors
      4. honorary chairman as advisor
    3. The Executive Board exists of 2 individuals under item 2) in accordance with § 26 German Civil Code.
      The 1. and 2. Deputy chairmen jointly represent the Association.
    4. Executive Board resolutions are adopted by a simple majority.
    5. The Executive Board is elected for tenure of 5 years and thereafter for an undetermined period.
      After a term of five years every members may apply for reelection of the Executive Board at the regular ordinary members’ meeting. The application for reelection is to be submitted to the Executive Board six months prior to the meeting in written form.
  10. Tasks and proceedings of the Executive Board
    1. The Executive Board manages the Association in honorary office and provides administration of the Association assets. The Executive Board manages the resolutions of the General Assembly and presents the annual report for the fiscal year to the General Assembly.
    2. The Executive Board holds a quorum if at least one of its members is present. Resolutions are adopted by a majority of the casted votes. Abstentions are not considered. In case of parity of votes the chairman’s vote decides. The preparation of minutes on the resolutions is mandatory.
    3. The Executive Board decides on the establishment of rules of procedure. The Board has the right to delegate tasks among its members or to establish committees for such tasks.
    4. The members of the Board assume liability only in case of gross negligence and malicious intent.
    5. The Executive Board has the right to appoint at a maximum three male or female managing directors. The managing directors manage the Association in accordance with the stipulations under the management service agreement.
      The managing directors report to the Executive Board and commit themselves to the Board’s instructions. By resolution of the Executive Board the managers may be granted the right of particular representation according to § 30 German Civil Code.
    6. The managing directors attend the Executive Board meeting if they are invited.
  11. Supervisory Council
    The Executive Board has the right to establish a Supervisory Council for support, consultancy of the Board and public relations activities for the implementation of the Association’s goals. The members of the Supervisory Council are appointed for three years. The extension of their appointment is possible.
  12. Cash Audit
    1. The General Assembly elects two male or female cash auditors every year. The cash auditors cannot be members of the Board and simultaneously members of the Supervisory Council.
    2. The cash auditors review the management report and report to the General Assembly.
      Liquidation of the Association / forfeiture of tax-privileged purposes
      1. The liquidation of the Association is subject to a resolution of a members meeting, which is to be solely convened for this purpose.
      2. The resolution of liquidation requires a two-thirds majority of the total membership. In case such number of members does not attend a simple majority of all attending members shall take this decision
  13. Liquidation of the Association
    In case of liquidation, termination or forfeiture of current purpose of Association all assets thereof are transferred to a legal person under public law or to another tax-privileged corporate body for the use of non-profit purposes pursuant to § 2 of these Articles of Association.
    For the application of registration in the Register of Associations and for approval of charitable nature, the Board is authorized to decide on amendments to the Articles of Association requested by the registration court or required for the approval of charitable nature without involvement of the General Assembly.
  14. Jurisdiction
    1. The court at the Association’s legal venue of registration is the place of jurisdiction for internal disputes including the interpretation of the Articles of Association irrespective the value in dispute.
Frankfurt/Main 17.07.2009