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Dietmar Hopp Stiftung gGmbH, St. Leon-Rot, Germany

Name

Dietmar Hopp Stiftung gGmbH
Dietmar Hopp Stiftung GmbH

Register

Ut
District Court of Mannheim HRB 730127

Address

Corporate purpose

The company pursues exclusively and directly charitable and charitable purposes within the meaning of the section "tax-privileged purposes" of the tax code. The purpose of the company is a) The promotion of science and research (§ 52 Abs. 2 S. 1 Nr. 1 AO); b) the promotion of public health and public health care, in particular the prevention and control of communicable diseases also by hospitals within the meaning of § 67 AO, and of animal diseases (§ 52 para. 2 sentence 1 no. 3 AO); c) the promotion of youth and elderly care (§ 52 para. 2 sentence no. 4 AO); d) the promotion of education, national training and vocational training, including student assistance (§ 52 para. 2 sentence 1 no. 7 AO); e) the promotion of nature conservation and landscape management within the meaning of the Federal Nature Conservation Act and the nature conservation laws of the Länder, environmental protection, including climate protection, coastal protection and flood protection (§ 52 para. 2 sentence 1 no. 8 AO); f) the promotion of the welfare system, in particular the purposes of the officially recognised associations of independent welfare care (§ 23 of the Value Added Tax Implementation Ordinance), their sub-associations and their affiliated institutions and institutions (§ 52 para. 2 sentence 1 no. 9 AO); g) the promotion of sport (chess is considered sport) (§ 52 para. 2 sentence 1 no. 21 AO); h) the support of persons in need within the meaning of § 53 AO. The company is a promotional body for other tax-privileged corporations or corporations under public law within the meaning of § 58 No. 1 AO. The only way to achieve the purpose of the company is to allocate funds to other corporations or legal entities under public law for the realization of tax-privileged purposes. The donation of funds to a corporation governed by private law with limited or unlimited tax liability presupposes that it itself is tax-privileged. This is also permissible if the tax-privileged purpose for which the funds are used by the recipient corporation does not correspond to the purpose of the company in accordance with Section 2.2 above. Furthermore, within the scope of § 58 No. 4 AO, the Company may make its employees available to other persons companies, institutions or a legal entity under public law for tax-privileged purposes and, within the framework of § 58 No. 5 AO, make premises belonging to it available to another, also tax-privileged corporation or a legal entity under public law for use for tax-privileged purposes.

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