Wirtschaftlicher Geschäftsbetrieb, Zweckbetrieb, Vermögensverwaltung und ideeller Bereich – bei derart komplexen Vereinsbereichen kann man schon mal falsch liegen. Das sieht auch der BFH so, wenn denn alles bezahlt wird.
Ein Verein, der nur zur Verwaltung seines Vereinsvermögens besteht? Das reicht nicht, so entschiedne nun Richter des Bundesgerichtshofs. Aus gutem Grund.
Vereine vermieten nicht selten Räume an andere gemeinnützige Einrichtungen. Das ist regelmäßig aber steuerlich nicht begünstigt. Die Überlassung von Immobilien ist für sich genommen aber kein gemeinnütziger Zweck.
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