Apply for exemption certificate: Start-up aid for clubs
Last updated on: 17.11.2025
The essentials in brief:
- The exemption certificate is the official proof of your association's non-profit status.
- Without this notification, you are not allowed to issue donation receipts or apply for funding.
- Key requirements: charitable purpose, altruism, immediacy and exclusivity.
- The application is submitted to the tax office – including the articles of association, founding protocol and board details.
- With digital tools such as the GRÜN With spendino Cockpit, you can keep track of donations, receipts, and proof of donations.
You really want to make a difference with your organization – but you can't get started without a tax exemption certificate. This certificate from the tax office is the official starting point for your charitable work. It determines whether you are allowed to issue donation receipts, benefit from tax breaks, and are even eligible for many grants. In this article, we'll show you exactly what a tax exemption certificate is, what requirements you must meet, and how to apply for one step by step. We'll also reveal typical pitfalls and give you tips on how to permanently secure your non-profit status. This way, you'll be well prepared – and your organization can hit the ground running right from the start.
Page content:
- What is a tax exemption certificate?
- Why is the exemption certificate so important?
- What organizational forms are possible?
- Requirements for non-profit status
- No exemption certificate, no funding.
- How to apply for the exemption certificate
- Avoid typical pitfalls
- What to do if the application is rejected?
- These are the responsibilities that await you.
- Conclusion: The exemption notice is your starting signal
- FAQ: Applying for a tax exemption certificate
What is an exemption certificate anyway?
The exemption certificate is official proof of your non-profit status. It is issued by the tax office and confirms that your association or organization is tax-privileged. With this document, you can issue donation receipts and are exempt from many types of taxes—for example, corporate tax or sales tax. The exemption certificate is an absolute must for donation-funded organizations.
Why is the exemption certificate so important?
Without an exemption certificate, donations are tax-deductible. It's that simple. But it also brings you many other benefits:
- You may issue donation receipts.
- You will be exempt from various taxes.
- You gain trust from donors, foundations and public bodies.
- You are eligible to apply for many grants.
What organizational forms are there?
Many non-profit organizations start out as registered association (e. V.) – and for good reason: This legal form is straightforward, cost-effective, and ideal for volunteer work. But there are other ways you can legally organize your nonprofit.
Also one non-profit GmbH (gGmbH) is a good option, especially if you work with permanent employees or plan economic activities, for example in the social sector. Alternatively, you can also non-profit foundation – this is a good option if you want to manage capital in the long term and promote it in a targeted manner. Even a unregistered organization can apply for an exemption certificate from the tax office, for example as a loose initiative with a charitable purpose.
Which legal form is right for you depends on how much responsibility you want to assume, how complex your structures are, and whether you need to professionally manage grants, for example. One thing is clear: You definitely need an exemption certificate if you want to collect donations and take advantage of tax benefits.
No funding without an exemption certificate – this is what you should know
A valid exemption certificate isn't just important for your fundraising—it's also the key to numerous funding programs and public grants. Without official proof of your nonprofit status, you won't even be considered for many funding applications. Funding providers typically even expect a current copy of the certificate as an integral part of your application.
With this notification, you demonstrate that your organization acts in the public interest, is tax-recognized, and meets the formal requirements for grant funding. This builds trust – not only with institutions, but also with private donors, corporate partners, and foundations. Campaign donations are also a good way to generate targeted attention, especially at the beginning. In our blog post, we show you how. Use campaign donations creatively .
Step-by-step: How to apply for the exemption certificate
1. Prepare the foundation
First, you need a solid foundation:
- At least 7 members to start as a registered association (eV)
- Founding protocol in which the board of directors and statutes are adopted
- Articles of association that meet the requirements of the tax code
It is best to use the Sample template from the Federal Ministry of Finance.
2. Vote on the statutes using the template
The statutes are the heart of your application. Therefore, be sure to have them proofread by experts or an experienced association. Your statutes must include the following points:
- Charitable purposes and their realization
- References to the use of funds, asset commitment and altruism
- Formulations exactly according to the BMF model statute
3. Submit an application to the tax office
You submit the following documents:
- Articles of Association (original or certified)
- Founding protocol
- List of board members
- If required: financial plan or job description
The tax office can also issue a provisional certificate of non-profit status before registration so that you can start fundraising immediately.
4. Received exemption notice – what now?
Congratulations! From now on you can:
- Issue donation receipts
- operate with tax advantages
- Apply for grants and funding
Make sure you document all documents and activities correctly – because the tax office will audit you regularly.
Avoid typical pitfalls
These errors often cause delays or rejections:
- Formal errors in the articles of association – e.g., missing asset binding clause
- Unclear purposes – not every good cause is also charitable
- Missing documents – better to check once more than to have to submit them later
What to do if the application is rejected?
Don't panic. You have several options:
- File an objection – in writing and with good reason
- Revise statutes – with the help of experts or associations
- Obtain advice – e.g., through your regional association or lawyers specializing in association law
Sometimes a short conversation with the responsible tax office can help.
After recognition: These are your responsibilities
The work doesn't end with the exemption certificate—it's only just beginning. To maintain your non-profit status, the tax office regularly requires documentation: You must submit activity reports, maintain proper accounting records, and be able to prove that your funds were used exclusively for the non-profit purpose. You must also report any changes to your statutes to the tax office.
To keep track of everything, it is worth using a professional system right from the start. Donation cockpit on GRÜN spendino serves as your digital fundraising center where you can collect donations, Payment methods, campaigns, and receipts centrally. This not only ensures legally compliant documentation but also increases efficiency in your day-to-day work.
The next audit by the tax office usually comes after three years – if you have prepared everything properly by then, you can stay completely relaxed.
Conclusion: The exemption notice is your starting signal
The exemption certificate is much more than just a bureaucratic step—it's the official starting point for your charitable work. Once you have it in hand, important doors open for you: You can issue donation receipts, receive tax benefits, and can apply for funding, partnerships, and grants. Many funding bodies, companies, and foundations even require the exemption certificate before they will work with you. If you would like support with this, you can contact GRÜN spendino We not only help you get started with fundraising, but also offer Online donation forms, knowledge and digital solutions that will help you position your organization for long-term success.
Frequently asked questions about the exemption notice
The exemption certificate is official proof from the tax office that your association or organization is a non-profit organization. It allows you, among other things, to issue donation receipts and apply for funding.
This depends on the responsible tax office. It usually takes four to twelve weeks – assuming you've submitted all the documents completely and correctly.
Yes, but you cannot issue donation receipts until you receive the exemption certificate. Donations only become tax-deductible once you receive the exemption certificate.
No. Unregistered associations or non-profit limited liability companies (GGmbHs) can also apply for an exemption certificate – the decisive factors are the statutes and the non-profit purpose.
Typically, the tax office checks every three years to determine whether your organization continues to meet the requirements. This includes, for example, activity reports and financial statements.
Any changes to your statutes—especially regarding the purpose or use of funds—must be reported to the tax office. It's best to have any planned changes reviewed in advance to avoid jeopardizing your recognition.
Sarah Berg
Fundraising expert at GRÜN spendino
Sarah is a fundraising expert and partner manager at GRÜN spendino and has been supporting nonprofit organizations in digitizing their fundraising processes for many years. In her role, she is not only a contact for clients but also a regular speaker in online seminars. With her practical knowledge and sensitivity to the needs of fundraising organizations, she brings complex topics to the forefront in an understandable way.
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