Comparative legal analysis of associations laws and regimes in the EU. Country Report: Austria
According to the Federal Law on Associations (Vereinsgesetz - VerG)1 an association is: “is a voluntary, long-term association established on the basis of the statute of association of at least two people for the pursuit of a specific, common, non-material purpose. The association enjoys legal personality (§ 1 (1)”.
These associations can be granted major tax benefits (Gemeinnützigkeit)2 in the case that they serve public benefit aims (gemeinnützige Zwecke)3, volunteering aims (mildtätige Zwecke)4 or religious aims (kirchliche Zwecke)5.6
The freedom of association (Vereinigungsfreiheit/Koalitionsfreiheit) as a basic human right is firstly guaranteed by the Constitutional Law, namely section 12 of the Austrian Constitution (Staatsgrundgesetz) and international conventions with supreme power/constitutional status for the Austrian legal system, such as article 11 of the European Convention on Human Rights.7
In Austria, the main legislative act regarding formation of associations is the Federal Law on Associations (Association Act 2002 - VerG). In particular, it presents the regulation of the association’s life cycle, namely requirements and rules regarding formation, registration, management, dissolution and liquidation.
Associations obtain their legal personality after an administrative confirmation or the passing of the respective period of time of 4 or 6 months. The liability of the associations in Austria is limited to the assets of the registered association and differentiated from the assets of its members.
For establishing an association in Austria, the administrative costs are as follows:
for the application EUR 14.30; additional fees for enclosures (for enclosed articles of association): EUR 3.90 per sheet (max. EUR 21.80); for notification of the invitation to take up association activity upon application, if positive: EUR 6.50.
Associations are not allowed to make profits.8 However, the pursuit of completely subordinate secondary activities up to 10% of the entire association activity that relate to the non-profit ones is permitted.9
In 2018, there were 124,627 registered associations in Austria. More than 50% are non-profit associations10. The associations in Austria are typical with relatively large membership bodies. Some of the biggest ones are particularly: ÖAMTC (2.225.132 members), Rotes Kreuz (1.035.054 members), Alpenverein Österreich (545.541 members).
In 2010, Austrian non-profit organizations presented EUR 5.9 billion generated gross value added.11 The economic weight of the entire non-profit sector is 8% of the GDP (including associations, no data on associations only).
The basic source of income is through public sector (36%), followed by sales (33%) and subsidies (17%). Donations only amounted to a sum of 8%. 1213 The share between paid and unpaid work in some of the biggest associations in Austria is as follows: Caritas 40 000 (paid workers) and 13 882 (unpaid); Diakonie 1600 (paid) and 7500 (unpaid), Hilswerk 20000 (paid) and 9894 (unpaid).14
1. Definition, types of associations and characteristics
2. Sources of law founding associations
3. Formation requirements and constitutive acts and elements
8. Definition of public interest
10. Economic activities permitted
11. Governance, operating rules and bodies
12 State Supervision Reporting and Transparency
13 Resources and assets management
6.Share between voluntary and paid work
According to the Federal Law on Associations (Vereinsgesetz - VerG)15 an association is: “is a voluntary, long-term association established on the basis of the statute of association of at least two people for the pursuit of a specific, common, non-material purpose. Association enjoy legal personality (§ 1 (1)”.
Additional provisions relevant to the requirements for the establishment of an association are namely: the association must not gain profit; the association's assets may only be used for the purpose of the association.16
The same legal act also contains provisions about the establishment of branches of an association: a branch of an association is a statutory subordinate association to its main association, which supports the goals of the main association.17 A branch (section) is a legally dependent, but largely independently managed, organizational sub-unit of an association. An umbrella organization is an association for the pursuit of common interests of associations.18
From these definitions, it flows that an association cannot be used for the exclusive and predominant pursue of economic interests. If used for such purposes, this represents an abuse of the legal form.19 Thus, the intended action is a decisive factor and should in principle be non-profit.
Associations can further be granted major tax benefits (Gemeinnützigkeit)20 in the case that they serve public benefit aims (gemeinnützige Zwecke)21, volunteering aims (mildtätige Zwecke)22 or religious aims (kirchliche Zwecke)23.24 As a type of non-profit organizations (Gemeinnützigkeit), associations are also subject to regulations for non-profits. Non-profit is a concept relevant to tax law which is developed mainly in the framework of the Fiscal Code and does not correspond to a certain kind of association. The key provisions for non-profit organizations are contained in Sections 34 - 47 of the Federal Fiscal Code (Bundesabgabenordnung, BAO). In any case the association shall not aim for profit.25
The freedom of association (Vereinigungsfreiheit/Koalitionsfreiheit) as a basic human right is firstly safeguarded through Constitutional Law, namely section 12 of the Austrian Constitution (Staatsgrundgesetz) and international conventions with supreme power/constitutional status for the Austrian legal system, such as article 11 of the European Convention on Human Rights.26
In Austria, the main legislative act regarding formation of associations is the Federal Law on Associations (Association Act 2002 - VerG). In particular, it presents in 34 articles the regulation of the association’s life cycle, namely requirements and rules regarding formation, registration, management, dissolution and liquidation.
The non-profit associations are also regulated by the Fiscal Code (Bundesabgabenordnung) as for the tax privileges granted to them. The Fiscal Code defines non-profit organizations (Gemeinnützigkeit) in sections 34 to 47 in the heading of tax-privileged non-profit, public benefit, volunteering or religious purposes (Gemeinnützige, mildtätige und kirchliche Zwecke).
Section 2 of Federal Law on Associations provides for the founding prerequisites of an association; this process includes two phases, the establishment (Errichtung) and the formation (Entstehung).27 Establishment is achieved through the adoption of the statute (founding agreement). The agreement requires obligatorily at least two members which can be legal or natural persons. There cannot be a single-person association, according to the paradigm of business companies.
In particular, the articles of association (statutes) shall be written in German28 and contain:
the name,
the seat of the association
a clear description of its purpose as well as the activities intended for the realization of this purpose,
provisions regarding acquisition and termination of membership,
the rights and obligations of the members,
the organs of the association, their tasks in a clear and comprehensive statement of who runs the association’s business and association externally,
the type of appointment of the association’s bodies and the duration of their term of office,
the requirements for valid resolutions to be passed by the association’s bodies (convening and decision making)
the type of arbitration of disputes arising from the association relationship and
provisions on the voluntary dissolution of the association and the realization of the association's assets in the event of such dissolution.29
The founders are also the representatives of the association who have already been appointed must then report the establishment of the association with a copy of the statutes to the locally responsible association authority (district administrative authority or state police headquarters as security authority) (Errichtungsanzeige). The administrative authority will then send a written invitation to the association so that it can start pursuing its activities. If the responsible administrative authority does not reject the request within a period of (normally)30 4 weeks31, the silence of the authority equalizes an approval to commence the association activities. After that, the authority has to send an uncertified copy of the statutes and an excerpt from the register of associations to the registrants.32
The formation phase of the association initiates with the authority checking the statutes for compliance with the law. If the outcome of this process is positive, then the association is allowed to start activities.33 Therefore, a non-profit registered association becomes a separate legal person upon the passing of the time period within which the administrative authority may refuse the application.
Registration of a non-profit association is conditional upon the respective administrative permission which is granted through an administrative process, as follows;
The founders or the organ representatives of the association who have already been appointed must then report the establishment of the association with a copy of the statutes to the locally responsible association authority (district administrative authority or state police headquarters as security authority) (Errichtungsanzeige). The name of the association must allow an indication of the purpose of the association and must not be misleading.34
In accordance with the official site of the Austrian Republic35, the documents that should be attached to the request are as follows;
1. The notification of the establishment of the association (Errichtungsanzeige) signed by the founders of the association or the already appointed organ representatives and with the following information about the persons mentioned:
- First and Last Name
- Birth date
- Place of birth
- Delivery address
2. Copy of the statutes/articles of association
3. If applicable: notification of the appointment of the organ representatives (such as for example election notice-minutes of the General Meeting). Already selected organ representatives are obliged to inform the authority of their statutory powers as well as the date of their appointment.
After approving the association, the administrative authorities are obliged to process the information of the registered association in a local register of the area under their competence, including important elements and data of the association.36
Despite this, all associations are also entered in the central register of associations for which responsible authority is the Ministry of Interior (Bundesminister für Inneres). On the whole, in the register one can find information relating to the name, the seat, the date of foundation of the company and the legal representatives of the association. For the purpose of electronic listing, a unique consecutive association register number (ZVR number) is granted to every registered association.37
The administrative costs for establishing an association in Austriaare as follows:
1. For the application (Errichtungsanzeige); EUR 14.30
2. Additional fees for enclosures (for enclosed articles of association): EUR 3.90 per sheet (max. EUR 21.80).
3. For notification of the invitation to take up association activity upon application:
If positive: EUR 6.50
If negative: Free of charge
The copy of the statutes is sent free of charge.
The fees are owed after the completion of the process and for this purpose, the authority normally sends also an invoice. 38
The total may amount to a sum of maximum EUR 45-50.
After the positive administrative decision/invitation to commence activity or the passing of the relevant time period, the association has its own legal personality, therefore the liability is limited to the assets of the Registered Association and differentiated from the assets of its members. The administrators and members of the association are only personally liable if this results from other legal regulations or due to personal legal obligations.39 If a member of an association's body violates his legal or statutory obligations or lawful resolutions of a competent association he is liable to the association for the resulting damage and not to third parties.40
Liability is limited for association bodies and auditors working on a volunteer basis: Voluntary association bodies and auditors are only liable in the event of intent or gross negligence, unless otherwise agreed or specified in the statutes. If voluntary association bodies or auditors are directly claimed by an injured third party, they can also demand release from the association from the liability.41
For actions in the name of the association before its formation, the physical persons are severally and jointly liable (joint and several debtors).42 Rights and obligations that were established in the name of the association before its formation by the founders or by organ representatives who have already been appointed become effective for the association when it is formed, without the need for approval by the association’s bodies or creditors.
Non-profit associations obtain their legal personality after an administrative confirmation or the passing of the respective period of time of 4 or 6 months. After the Registered Association obtains its legal personality, it can be subject of rights and liabilities just as the natural persons. This particularly means that it is able to act in its own name represented by its organs, conclude transactions, sue and be sued in its own name; it also has the right to possess property, including real estate.
According to section 27 VerG, the legal personality of an association ends with the entry of its dissolution in the register of associations; however, if liquidation is required, it only loses its legal capacity upon registration of its termination.
In Austria, the “public interest” is derived by the provisions of the Fiscal Code (Bundesabgabenordnung) and is granted to non-profit associations that mainly pursue altruistic and general public purposes (Gemeinnützigkeit).43 The Fiscal Code includes a definition of a tax-privileged purpose and stipulates those special requirements that exist for organizations carrying out tax-privileged purposes, regardless of their legal form. Key provisions are sections 34-47 of the Federal Fiscal Code.
According to the Fiscal Code, there are three types of tax-privileged purposes:
1. Public benefit (Gemeinnützige Zwecke §35): Public benefit exists if the activity benefits the common good in an intellectual, cultural, moral or material area. This applies in particular to the promotion of art and science, health care, child, youth and family welfare, care for the elderly, the sick or people with physical disabilities, physical sports, public housing, school education, education, popular education, vocational training, the preservation of monuments, nature, animal and cave protection, local history, home care and the fight against natural hazards.44
2. Benevolent purposes (Mildtätige Zwecke §37); An entity pursues such purposes if it aims to support people in need, provide for humanitarian aid (to improve their economic situation, physical, psychological, or mental condition).
3. Church-related/ religious purposes (Kirchliche Zwecke §38); an organization pursues such purposes if legally recognized churches, dogmas and religions are being supported. Mainly, they include in particular the erection, maintenance and decoration of places of worship and parish (parish) houses, the holding of church services, church devotions and other religious or pastoral events, the training of clergy and religious, the issuance of religious instruction, the burial and religious rituals, as well as the administration of church assets, the salary of the clergy and church employees, elderly and disabled people and the care of their widows and orphans, including the creation and management of special Facilities (homes) for this group of people.45
The membership in the association is established on a contractual basis. The articles of association define the conditions regarding entry and exit modalities of the members as well as their duties and rights.46 The practical rule is that the associations themselves have the right to choose who enters the association or not. The members of the association have the right to be informed about the activity and the financial status/management of the association.47
In an association there can be different kind of membership48:
1. ordinary members
2. non-ordinary members
3. honorary members
Members always retain the right to exit the association voluntarily. In addition to this voluntarily termination provided by the articles of association, membership can also be terminated on the grounds of:
1. Death or placement under full judicial disability. In case that member is a legal entity, then death corresponds to cessation (but not dissolution or start of liquidation).
2. Termination of the non-profit entity.
3. Exclusion by the members, if similar provision exists in the statute of association.
Finally, members are obliged to pay their contributions according to the statutes.
Associations are not allowed to make profits.49 However, the pursuit of completely subordinate secondary activities which represent up to 10% of the activities of the entire association are permitted. Such activities must relate to the non-profit activities of the association.50 The promotion of other associations or other legal entities that pursue specific purposes is not favoured in principle with the exception of donating to other beneficiary bodies that promote the same beneficiary purpose.51
In addition, the payment of appropriate remuneration for employees’ wages and travel expenses is without effect.52
However, the profit of the associations is taxed.
The supreme body of the Registered Association is the General Assembly of its members. All associations must have such a body.53 Its sessions are revocable at any time. The existence of a managing body of the association is also obligatory and it is the Managing Board. Every association is also obliged to have at least two auditors.
General Assembly (Mitgliederversammlung)
The general assembly consists of all members of the association, unless provided differently by the statutes.
Powers and Authority of the General Meeting
The main body of the Registered Associations in Austria is the member’s meeting which is responsible for:
1. decision-making of the association other than managerial decisions that belong to the authority of the Managing Board
2. election of the members of the managing board54, the supervisory board55 and the auditors56
3. amending the articles of association
Convening the General Assembly
The Management Board is in principle the responsible body for convening the General Assembly by its own initiative unless differently provided by the articles of association. The General Assembly shall be convened at least every five years. 57 However, the will of the members can also be formed within the framework of a representative body (delegates’ meeting).
In addition, at least one tenth of the members can request the management body to convene a general meeting (minority right).
Lastly, in exceptional circumstances described in section 21(5), the auditors have the right to convene the General Assembly, as well.
Decision-Making in the General Assembly and Voting
Every member of the General Assembly is entitled to vote only with one vote. The formal requirement for the decision making of the Assembly is determined on the basis of the majority voting of the present members in meetings.58
Managing Board (Leitungsorgan)
The managing board should consist of at least two natural persons who in principle are jointly responsible both for the management and the legal representation of the association in and out of court. In case of doubt, a simple majority of votes is sufficient. This joint action can be limited as for the one or the other power individually or collectively by the opposite provision of the statutes. Other organs of the association can also be entrusted with management and representation.59
Powers and Authorities of the Board
As follows, the duties and powers of the Board include:
1. management of the association’s business.
2. legal representation. 60
3. informing the members of the association about the audited income and expenditure accounts.61 Therefore, the management body must ensure that the financial situation of the association can be identified in a timely and adequate manner.62
4. drawing up an income and expenditure account for the accounting year including an overview of assets within five months.63
Supervisory Board (Aufsichtsorgan)
The articles of association may also provide for a supervisory body which should be constituted of at least three natural persons. Its appointment is the responsibility of the general assembly. The members of a supervisory body must be independent and impartial. They may not belong to any body, with the exception of the General Assembly, whose activities are subject to supervision. The average number of employees who will be represented is determined according to the number of employees on the respective last day of the month within the previous financial year. The management body must determine the average number at the end of each year and inform the supervisory body.64 Under exceptional circumstances of section 5(5) VerG, it is charged with the election of the auditors.
Auditors (Rechnungsprüfer)
The General Assembly of the association should also appoint at least two auditors. Auditors should be independent and impartial, just as the members of the supervisory board. Unless the statutes provide otherwise, the auditor is appointed for one financial year. Generally, the General Assembly is responsible for selecting the auditors and the auditor. Nonetheless, if an appointment is necessary before the next general meeting, the supervisory body, or if there is no such, the management body, has to select the auditor or auditors. Therefore, the auditors have to report to the management body and to any existing supervisory body.
Powers and Duties of the Auditors
1. The auditors must check the adequacy and transparency of the accounting and the use of the funds in accordance with the statutes within four months of the preparation of the income and expenditure accounts.65
2. The auditors must examine the financial management of the association with regard to the correctness of the accounting and the use of the funds in accordance with the statutes within four months of the preparation of the income and expenditure accounts.66
3. In case of improper financial management and violation of accounting obligations, the auditors have the right to convene the General Assembly by themselves.67
4. For large clubs and associations, the special auditor has to prepare an annual financial statement (balance sheet, profit and loss account) instead of the income and expenditure account loss statement).68
According to section 20 of the VerG, the managing body reports to the members of the General assembly about the activities and financial management of the association.69 If at least one tenth of the members request this, stating the reasons, the management body must also provide the members concerned with such information within four weeks.
Additionally, the body of auditors’ reports to the managing board or to the supervisory board, if there is any.70
This system releases tax authorities from doing detailed and thorough investigations. For example, sales tax -if owed- must be calculated by the association itself and paid to the responsible tax office.
The associations operate with the following main types of resources:
• incomes from main non-profit activity,
• incomes from donations,
• incomes form membership fees,
• income from other economic activities.
Among the mandatory elements that must be covered in the statute are the rules for collection of members contributions, as well as the steps to be followed during a potential liquidation. The Managing board is in charge of governing the assets of the association during the period of existence of the association. However, it must respect the requirements of the statute.
In case of termination of the association, its members may not participate in the distribution of the association`s assets.71
Fundamental and strategic decisions related to the associations’ life are taken by the General Assembly.
These decisions affect the statute of the association and other matters that cannot be assigned to the category of management or basic business and that fall within the exclusive competence of the general assembly are to be distinguished from management.
Prominent examples are the amendment of the articles of association, the appointment of the members of the Board, the supervisory Board, the auditors or the liquidators, the decision regarding dissolution, termination or merger of the association, decision regarding the height of the membership fees, budgetary decision or changing of the purpose of the association.
Generally, associations are not subject to specific rules for taxation as they are subject to the same tax obligations as other legal persons, namely corporate income tax, sales tax (VAT) etc. according to the Federal Associations Act.
Corporation tax (Körperschaftsteuer)
In case the non-profit status is granted on the premises of altruistic or general public purposes (Gemeinnützigkeit) income from such activities is tax privileged or exempt accordingly for the respective profits. In particular, membership fees, donations, grants, gifts of every form are tax-exempt (as stipulated in sections 35-37 of the Fiscal Code).
For any other activity, there is corporate tax of 25% of the profits arising from such activities. Profits up to EUR 7,300 per year are tax-free. There is a threshold for a turnover up to EUR 40,000 for secondary services and in case the limit is surpassed, then in addition to tax liability an exemption from the tax office is required, as well.76
Tax on property (Grundsteuer)
There is a tax exemption from real estate/property tax (Grundsteuer) owned by a non-profit association.77
Value added tax (VAT)
Non-profit associations may be subject to sales tax, only if they also pursue entrepreneurial activities. The thresholds for small business apply also in the case of non-profit association until the limit of EUR 30.000 gross amount profits. From this limit and above, there is a reduced tax rate of 10 percent which applies to these services/products.
However, if the association does not make a profit in the long term, the activity of the association is classified as a "hobby" and is in principle not subject to sales tax78.
The sales tax must be calculated by the association itself and paid to the responsible tax office.
Unlike in other states, a clear estimation of the number of existing associations is generally difficult to determine in practice because the non-profit status is not recognized by the responsible tax authorities in Austria. It is measured on an in concreto basis. In 2018, there were 124,627 registered associations in Austria, out of which more than 50% are non-profit associations79.
The associations in Austria are typical with relatively large membership bodies. Some of the biggest ones are particularly:
ÖAMTC (2.225.132 members), Rotes Kreuz (1.035.054 members), Alpenverein Österreich (545.541 members).
In 2020, 1.6 million people were members of at least one sports club in Austria. That is around 550,000 fewer than in 2017. Men reported membership far more often at 22% than women at 13%. These are the main results of a study on membership in sports clubs, which Statistics Austria conducted for the second time on behalf of the Federal Ministry for Art, Culture, Public Service and Sport in the 4th quarter of 2020 and the 1st quarter of 202180.
The most important activities covered in Austria by non-profit organizations are indicatively the following:
Sports associations 24368
Savings clubs 16001
Charity associations 6649
Profession associations 5841
Gardening and animal elevation associations 5425
Associations for convivial activities 5655
Parents associations 4024
Associations of formal military staff
1958 Student associations 1322
Religious associations 1123
Colleague associations 418
Rotary clubs, Lions Club, Schlaraffia 414
Others 18276
Total 10636381
In 2010, Austrian non-profit organizations presented EUR 5.9 billion generated gross value added.82
The basic source of income was through public sector (36%), followed by sales (33%) and subsidization (17%). Charities and donations only amounted to a sum of 8%. 83 However, a more recent study from 2011 indicated that donations increased; private individuals proceeded to donations up to EUR 410 million, whereas companies made donations of EUR 150 million. 84
In 2010, Austrian non-profit organizations presented EUR 5.9 billion generated gross value added.85 The economic weight of the entire non-profit sector is 8% of the GDP (including associations, no data on associations only).
According to studies, in 2010 there were a total of around 212,000 contractual relationships in the Austrian non-profit sector in 2010, which corresponds to a share of 5.2% of all employed persons over the age of 15.86
Volunteering is quite common in Austria. In 2009, 43% (3.019.242)87 of the citizens over 15 years old were engaged in volunteering. Among the sectors attracting more volunteers are culture (total hours per week 1 761 588), disaster relief (total hours per week 1 575 932), sports (total hours per week 1 418 408), religion (total hours per week 1 026 121).88
“Generally, more men than women were involved in formal volunteering89: 1,100,000 men and 825,400 women. This represented 33.0% and 23.2% of the total male and female populations respectively in 2006.”90
The share between paid and unpaid work in some of the biggest associations in Austria is as follows: Caritas 40 000 (paid workers) and 13 882 (unpaid); Diakonie 1600 (paid) and 7500 (unpaid), Hilswerk 20000 (paid) and 9894 (unpaid).91
In terms of employees and associates according to a survey conducted by Statista in 2019, the most important non-profit associations in Austria are: Caritas (16.109), Hilfswerk (10.519), Diakonie (9.000), Volkshilfe (9.000) and Rotes Kreuz (8.384).92
No data available.
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https://www.oesterreich.gv.at/themen/freizeit_und_strassenverkehr/vereine/Seite.220300.html#AllgemeineInformationen
There is an extention to this time period according to §12(3) VerG and under certain circumstances the administrative authority may issue prohibition within six weeks.
https://www.oesterreich.gv.at/themen/freizeit_und_strassenverkehr/vereine/Seite.220300.html#AllgemeineInformationen
https://www.oesterreich.gv.at/themen/freizeit_und_strassenverkehr/vereine/Seite.220300.html#AllgemeineInformationen
https://www.oesterreich.gv.at/themen/freizeit_und_strassenverkehr/vereine/Seite.220300.html#AllgemeineInformationen
https://www.wko.at/service/wirtschaftsrecht-gewerberecht/Der_Idealverein.html
https://www.oesterreich.gv.at/themen/freizeit_und_strassenverkehr/vereine/Seite.220900.html; https://www.bmi.gv.at/609/zeitDanach.aspx#information.
https://www.oesterreich.gv.at/themen/freizeit_und_strassenverkehr/vereine/Seite.220100.html
https://www.ooekb.at/wp-content/uploads/2015/03/Vereine_und_Steuern_2_Auflage_2013_.pdf, p. 56
§ 2 Z 3 lit. b Grundsteuergesetz; https://www.ooekb.at/wp-content/uploads/2015/03/Vereine_und_Steuern_2_Auflage_2013_.pdf
https://www.oegsw.at/de/news/%C3%B6gswissen/ausgabe_02_2017/der_verein_im_steuerrecht/index_ger.html
https://ec.europa.eu/citizenship/pdf/national_report_at_en.pdf
Pennerstorfer, A./Schneider, U./Badelt, C. (2013): Der Nonprofit Sektor in Österreich. In: Simsa, R./Meyer, M./Badelt, C (Hrsg.): Handbuch der Nonprofit Organisationen. Strukturen und Management (5., überarbeitete Auflage), Schäffer-Poeschel Verlag: Stuttgart.
https://gemeinnuetzig.at/wp-content/uploads/2012/11/OesterreichischerNPOSektor.pdf, p. 6.
https://gemeinnuetzig.at/wp-content/uploads/2012/11/OesterreichischerNPOSektor.pdf, p. 7 citing Neumayr, M./Schober, C. (2012): Giving in Austria. Einflussfaktoren auf das Spendenverhalten der österreichischen Bevölkerung. NPO-Kompetenzzentrum. WU: Wien.
Pennerstorfer, A./Schneider, U./Badelt, C. (2013): Der Nonprofit Sektor in Österreich. In: Simsa, R./Meyer, M./Badelt, C (Hrsg.): Handbuch der Nonprofit Organisationen. Strukturen und Management (5., überarbeitete Auflage), Schäffer-Poeschel Verlag: Stuttgart.
https://gemeinnuetzig.at/wp-content/uploads/2012/11/OesterreichischerNPOSektor.pdf, p. 4 citing Pennerstorfer, A./Schneider, U./Badelt, C. (2013): Der Nonprofit Sektor in Österreich. In: Simsa, R./Meyer, M./Badelt, C (Hrsg.): Handbuch der Nonprofit Organisationen. Strukturen und Management (5., überarbeitete Auflage), Schäffer-Poeschel Verlag: Stuttgart.
BMASK (2009). Freiwilliges Engagement in Österreich.1. Freiwilligenbericht
http://www.ideellarena.se/wp-content/uploads/2016/02/reinhard-millner.pdf
https://ec.europa.eu/citizenship/pdf/national_report_at_en.pdf
http://www.ideellarena.se/wp-content/uploads/2016/02/reinhard-millner.pdf
https://de.statista.com/statistik/daten/studie/1075138/umfrage/groesste-gemeinnuetzige-organisationen-in-oesterreich-nach-mitarbeitern/