Austria

The nonprofit formation of Austria has 2 specific legal forms which are prescribed for association and foundations of nonprofit for each with its own legal framework. These foundations can be divided into public associations made in the accordance with the federal law on foundations of Austria, that possess permanent assets consecrate to the pursuit of stated charitable public benefit and charitable purposes. In the governance and charitable purposes it is stated that the federal fiscal code comes out to the condition for tax exemption afforded to charitable ecclesiastical and benevolent organizations. If the conditions are set for the whole fiscal year then no tax returns need to be filed and tax exempt status is enjoyed. But another wise exempt organization may be subject to the limited tax liability if the non-government organization receives from which the tax is withheld from at the source. The donor relief facility is done by the law and the government of Austria.