Association or GmbH - Cost and liability comparison for non-profit status

It is impossible to imagine our society without non-profit organisations, as they have an impact on shaping our way of life in many ways. The legal form of an organisation dominates the way it can act. It contains framework conditions, goals and is decisive for the way an organisation deals with itself in terms of content. From an idea that unfolds, it becomes effective through its implementation in society. In the social sector, unlike in profit-oriented business enterprises, the central theme is not income production, but an idea of support, helplessness and equal opportunities. As a result, the field of non-profit management has gained in importance and therefore business management, including planned, organised and controlled action, has become indispensable in this field and will become increasingly important in the future due to the shortage of state resources. The choice of organisational form and the associated management have far-reaching effects. There are various options for legal forms to be used in the non-profit sector.