Non-governmental organisations: what are the differences between the various legal forms?

With the growing interest in corporate social responsibility voiced not only by our clients, we are faced more and more with questions relating to various aspects of NGOs. Some would like to know which legal form to choose; others wonder how an NGO’s bookkeeping is different from that of a regular business or how to recognise a contribution to an NGO; and others would like to know more about audit obligations – and these are just the most common questions. That is why we decided to use this article to summarise the basic facts that we consider useful and that should point you in the right direction to obtain more detailed information. 

23. 9. 2021