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<div>Bitte gern beteiligen -st auch für uns von Bedeutung ! :  Anerkennung der Gemeinnützigkeit</div>

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<div style="margin: 0 0 10.0px 0;"><b>Gesendet:</b> Mittwoch, 03. April 2019 um 09:04 Uhr<br/>
<b>Von:</b> "Tim Weber | Mehr Demokratie e.V." <no-reply@mehr-demokratie.de><br/>
<b>An:</b> caro-neukirchen@gmx.de<br/>
<b>Betreff:</b> Aufruf: Zivilgesellschaft stärken – Gesetz ändern!</div>

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                                                                                                                                                <td align="left" class="r19-i nl2go-default-textstyle" style="line-height: 20.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span>Attac hat die Gemeinnützigkeit verloren, die Deutsche Umwelthilfe soll sie verlieren, Campact stellt keine Spendenbescheinigungen mehr aus. Aber Berufsverbände wie der Verband der Automobilindustrie sind steuerbefreit und Beiträge dürfen von der Steuer abgesetzt werden. Das ist ungerecht und schadet der Demokratie. Damit sich das ändert, muss der Bundestag das Gesetz ändern. Dafür setzen sich über 100 Organisationen ein.</span></td>
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                                                                                                                                                <td align="left" class="r25-i nl2go-default-textstyle" style="line-height: 20.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span style="color: rgb(0,0,0);font-size: 14.0px;">Sehr geehrte Frau Neukirchen,</span><br/>
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                                                                                                                                                <span>die Abgabenordnung (AO) regelt in §52, welche Zwecke gemeinnützig sind. Viele Vereine finden ihren Zweck dort nicht wieder: Steuergerechtigkeit, Grundrechte oder Frieden. Dennoch sind diese Vereine gemeinnützig. Denn auch ihre Tätigkeit ist darauf gerichtet, „die Allgemeinheit auf materiellem, geistigem oder sittlichem Gebiet selbstlos zu fördern.“ (AO §52 Satz 1)</span><br/>
                                                                                                                                                 <br/>
                                                                                                                                                <span>Viele politisch aktive Vereine finden ihren konkreten Zweck allerdings nicht im Gesetz – deshalb wählen sie den Weg über „Bildung“, um als gemeinnützig anerkannt zu werden. </span><span style="font-weight: bold;">Der Bundesfinanzhof (BFH) hat diesen Weg nun versperrt. Bildung wird eng ausgelegt. </span><span>Schaut man auf den Wortlaut des Gesetzes, ist das Urteil sogar nachvollziehbar. Fazit: </span><span style="font-weight: bold;">Das Gesetz entspricht nicht mehr der gesellschaftlichen Realität und muss überarbeitet werden.</span></td>
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                                                                                                                                                                                                <td align="center" class="r27-i nl2go-default-textstyle" height="31" style="background-color: rgb(246,68,68);line-height: 17.0px;text-align: center;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-wzxosdnb-1d8t" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><span style="color: rgb(255,255,255);font-size: 14.0px;font-weight: 700;">Jetzt hier Aufruf unterzeichnen - Zivilgesellschaft stärken</span></a></td>
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                                                                                                                        <table border="0" cellpadding="0" cellspacing="0" class="r18-o" style="table-layout: fixed;width: 100.0%;" width="100%">
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                                                                                                                                                <td align="left" class="r25-i nl2go-default-textstyle" style="line-height: 20.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span>In den letzten 20 bis 30 Jahren hat sich ein neuer Typ von Vereinen entwickelt. </span><span style="font-weight: bold;">Diese Vereine sind selbstlos tätig und sie sind politisch.</span><span> Politische Einflussnahme wird vom BFH nicht ausgeschlossen, darf aber nur im Rahmen der ausdrücklich genannten Zwecke stattfinden. Diese Zwecke sind jedoch begrenzt.</span><br/>
                                                                                                                                                 <br/>
                                                                                                                                                <span style="font-weight: bold;">Damit schadet die Entscheidung des BFH der Demokratie</span><span>. Denn Vereine wie Attac oder Campact werden in ihren finanziellen Möglichkeiten eingeschränkt. Der Verband der Automobilindustrie ist ein eingetragener Verein und nicht gemeinnützig. Als Berufsverband genießt er aber Sonderrechte, die der Gemeinnützigkeit entsprechen. </span><span style="font-weight: bold;">Das ist unfair!</span><br/>
                                                                                                                                                 <br/>
                                                                                                                                                <span>Über 100 Vereine haben sich zur Allianz Rechtssicherheit für politische Willensbildung zusammengeschlossen und setzen sich für eine Änderung des Gemeinnützigkeitsrechts ein. Die Allianz fordert, dass</span>
                                                                                                                                                <ul>
                                                                                                                                                        <li>die Zwecke in §52 AO erweitert werden</li>
                                                                                                                                                        <li>politische Willensbildung unschädlich<br/>
                                                                                                                                                        für die Gemeinnützigkeit ist (§58).</li>
                                                                                                                                                </ul>
                                                                                                                                                <span>Hier ist der Gesetzgeber gefordert. </span><span style="font-weight: bold;">Bundestag und Bundesrat müssen die Abgabenordnung ändern. </span><span>Vereine sollen sich politisch äußern dürfen, ohne ihre Gemeinnützigkeit zu verlieren. Das Bundesfinanzministerium plant ohnehin eine Änderung der Abgabenordnung. Deshalb wollen wir jetzt Einfluss nehmen und haben gemeinsam einen Aufruf gestartet. </span><span style="font-weight: bold;">Bitte unterstützen Sie uns jetzt dabei!</span></td>
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                                                                                                                                                                                                <td align="center" class="r27-i nl2go-default-textstyle" height="31" style="background-color: rgb(246,68,68);line-height: 17.0px;text-align: center;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-6qu4o7p2-qmu" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><span style="color: rgb(255,255,255);font-size: 14.0px;font-weight: 700;">Hier klicken und unseren Aufruf unterschreiben</span></a></td>
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                                                                                                                                                <td align="left" class="r25-i nl2go-default-textstyle" style="line-height: 20.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span style="color: rgb(0,0,0);font-size: 14.0px;">Herzliche Grüße</span></td>
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                                                                                                                                                                                                <td style="font-size: 0.0px;line-height: 0.0px;"><img border="0" src="https://mehr-demokratie.de/fileadmin/img/statisch/2017-11-07_Tim_Weber.jpg" style="display: block;width: 100.0%;" width="100"/></td>
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                                                                                                                                                                                                <td class="r35-i" style="font-size: 0.0px;line-height: 0.0px;"><img border="0" src="https://www.mehr-demokratie.de/fileadmin/img/statisch/unterschrift_weber_newsletter.png" style="display: block;width: 100.0%;" width="217"/></td>
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                                                                                                                                                                                                <td align="left" class="r36-i nl2go-default-textstyle" style="line-height: 18.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span>Tim Weber</span><br/>
                                                                                                                                                                                                <span>Geschäftsführer von Mehr Demokratie e.V.</span><br/>
                                                                                                                                                                                                <span>Beirat Allianz Rechtssicherheit für politische Willensbildung</span></td>
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                                                                        <td align="left" class="r6-c">
                                                                        <table border="0" cellpadding="0" cellspacing="0" class="r38-o" style="table-layout: fixed;width: 100.0%;" width="100%">
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                                                                                                <td height="10" style="font-size: 10.0px;line-height: 10.0px;background-color: rgb(220,220,220);" width="1">­</td>
                                                                                                <td height="10" style="font-size: 10.0px;line-height: 10.0px;" width="30">­</td>
                                                                                                <td height="10" style="font-size: 10.0px;line-height: 10.0px;">­</td>
                                                                                                <td height="10" style="font-size: 10.0px;line-height: 10.0px;" width="30">­</td>
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                                                                                                <td class="nl2go-responsive-hide" style="font-size: 0.0px;line-height: 0.0px;background-color: rgb(220,220,220);" width="1">­</td>
                                                                                                <td class="nl2go-responsive-hide" style="font-size: 0.0px;line-height: 0.0px;" width="30">­</td>
                                                                                                <td class="r39-i" valign="top">
                                                                                                <table border="0" cellpadding="0" cellspacing="0" width="100%">
                                                                                                        <tbody>
                                                                                                                <tr>
                                                                                                                        <td align="left" class="r6-c">
                                                                                                                        <table border="0" cellpadding="0" cellspacing="0" class="r18-o" style="table-layout: fixed;width: 100.0%;" width="100%">
                                                                                                                                <tbody>
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                                                                                                                                                <td align="left" class="r25-i nl2go-default-textstyle" style="line-height: 20.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span>P.S.: Weltweit können wir beobachten, dass die Spielräume zivilgesellschaftlicher Gruppen eingeengt werden (das Schlagwort dafür ist „shrinking spaces“). Wenn ich mir das vor Augen führe, ist Attac kein Einzelfall. Vielmehr ist Attac der Beginn einer Entwicklung. Und allein die Möglichkeit dieser Entwicklung finde ich bedrohlich.</span><br/>
                                                                                                                                                 <br/>
                                                                                                                                                <a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-9zipip2a-5kd" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><span style="color: rgb(0,0,0);"><span style="text-decoration: underline;"><span style="font-weight: bold;"><span style="background-color: rgb(255,255,0);">Jetzt hier Aufruf unterzeichnen – Zivilgesellschaft stärken</span></span></span></span></a></td>
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                                                                                                                                                <td class="nl2go-responsive-hide" height="30" style="font-size: 30.0px;line-height: 30.0px;background-color: rgb(220,220,220);" width="1">­</td>
                                                                                                                                                <td class="nl2go-responsive-hide" height="30" style="font-size: 30.0px;line-height: 30.0px;background-color: rgb(0,83,140);" width="30">­</td>
                                                                                                                                                <td align="left" class="r41-i nl2go-default-textstyle" height="30" style="background-color: rgb(0,83,140);line-height: 26.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span class="nl2go_class_24px_white" style="color: rgb(255,255,255);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 24.0px;">Mehr Demokratie e.V. unterstützen!</span></td>
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                                                                                        <tr class="nl2go-responsive-hide">
                                                                                                <td height="30" style="font-size: 30.0px;line-height: 30.0px;background-color: rgb(220,220,220);" width="1">­</td>
                                                                                                <td height="30" style="font-size: 30.0px;line-height: 30.0px;" width="30">­</td>
                                                                                                <td height="30" style="font-size: 30.0px;line-height: 30.0px;">­</td>
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                                                                                                <td class="nl2go-responsive-hide" style="font-size: 0.0px;line-height: 0.0px;background-color: rgb(220,220,220);" width="1">­</td>
                                                                                                <td class="nl2go-responsive-hide" style="font-size: 0.0px;line-height: 0.0px;" width="30">­</td>
                                                                                                <td class="r43-i" valign="top">
                                                                                                <table border="0" cellpadding="0" cellspacing="0" width="100%">
                                                                                                        <tbody>
                                                                                                                <tr>
                                                                                                                        <td align="left" class="r6-c">
                                                                                                                        <table border="0" cellpadding="0" cellspacing="0" class="r18-o" style="table-layout: fixed;width: 100.0%;" width="100%">
                                                                                                                                <tbody>
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                                                                                                                                                <td align="left" class="r22-i nl2go-default-textstyle" style="line-height: 20.0px;text-align: left;color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;" valign="top"><span class="nl2go_class_14px_black " style="color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 14.0px;">Direkt abstimmen über wichtige Zukunftsfragen - von der regionalen bis auf die internationale Ebene. Mit einem fairen Wahlrecht mehr Einfluss auf die parlamentarische Demokratie nehmen. Schleichenden Demokratieabbau durch Lobbyismus, intransparente Entscheidungsstrukturen und Machtkonzentration bei wenigen verhindern. Dafür setzen wir uns ein. Wir könnten aber noch viel mehr bewegen - mit Ihrer Unterstützung!!</span></td>
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                                                                                                                                                                                                                                                <td style="font-size: 0.0px;line-height: 0.0px;"><a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-blpggrti-1b3i" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><img border="0" src="https://www.mehr-demokratie.de/fileadmin/img/statisch/spenden.png" style="display: block;width: 100.0%;" width="256"/></a></td>
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                                                                                                                                                                                                                        <td align="left" class="r45-c">
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                                                                                                                                                                                                                                                <td style="font-size: 0.0px;line-height: 0.0px;"><a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-g9fxaf8n-18xb" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><img border="0" src="https://www.mehr-demokratie.de/fileadmin/img/statisch/mitglied-werden.png" style="display: block;width: 100.0%;" width="256"/></a></td>
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                                                                                                <td height="20" style="font-size: 20.0px;line-height: 20.0px;" width="20">­</td>
                                                                                        </tr>
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                                                                                                <td class="nl2go-responsive-hide" height="17" style="font-size: 17.0px;line-height: 17.0px;" width="210">­</td>
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                                                                                                                                                                                                                        <td align="left" class="r53-c">
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                                                                                                                                                                                                                                                <td style="font-size: 0.0px;line-height: 0.0px;"><a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-x7tuhjtj-g0" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><img border="0" src="https://www.mehr-demokratie.de/fileadmin/img/statisch/button-instagram-42px.png" style="display: block;width: 100.0%;" width="43"/></a></td>
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                                                                                                                                                                                                <td height="15" style="font-size: 15.0px;line-height: 15.0px;">­</td>
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                                                                                        <tr class="nl2go-responsive-hide">
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                                                                                                                                                                                                Mehr Demokratie e.V.<br/>
                                                                                                                                                                                                Charlie Rutz - Leitender Redakteur<br/>
                                                                                                                                                                                                Greifswalder Str. 4 | 10405 Berlin </span><br/>
                                                                                                                                                                                                <span style="color: rgb(0,0,0);font-size: 11.0px;">E-Mail: </span><a href="mailto:info@mehr-demokratie.de" onclick="parent.window.location.href='mailto:info@mehr-demokratie.de'; return false;" style="color: rgb(102,102,102);text-decoration: none;" target="_blank"><span class="nl2go_class_11px_black" style="color: rgb(0,0,0);font-family: Verdana , Geneva , Arial , sans-serif;font-size: 11.0px;">info@mehr-demokratie.de </span></a><br/>
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                                                                                                                                                                                                Mehr Demokratie e.V. | Lizenz: <a href="http://p.newsletterversand.info/f6ptfldj-yqdkt75y-6urlo6pi-1zj" style="color: rgb(102,102,102);text-decoration: none;" target="_blank">CC BY-SA 2.0</a><br/>
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