Finding the right organisational structure

The requirements for third-sector organisations, and thus also foundations, are constantly increasing. Larger foundations in particular are expected to have professional structures to meet the various requirements imposed on them. It can be useful to consider whether the current organisational structures are still meaningful.

Depending on the situation one solution could be, for example, outsourcing or insourcing (internal implementation of previously outsourced tasks) of services in subsidiaries.

We provide comprehensive support for these issues:

• Support in the analysis of the existing organisational structures and development of (tax-) optimised structures
• Support in implementing changes to the organisational structure
• Consultancy in issues of cooperation

Meeting the increasing demands for transparency

The demands in terms of transparency of foundation activities are continually growing. This is especially true of organisations that collect donations, but not only of them. This development is likely to be further aggravated in the next few years. Infringements and the wrongful conduct of individual persons can have serious consequences, whether in the form of reputational damage or liability claims for the foundation itself, as well as for the people involved.

Clear governance and compliance principles and transparent decision-making processes are decisive here. We help you establish and develop such systems and contribute our extensive experience in the following fields:

• Support in the establishment of a risk management system or a comprehensive compliance management system. Our approach here is oriented around the requirements of the Institute of Public Auditors in Germany (IDW PS 340 and PS 980 IDW).
• Advice on setting up or expanding the internal controlling system and, if necessary, proposals for restructuring management and supervisory bodies.
• Support for adjustments in the area of reporting both internally (for the bodies of the foundation) as well as externally.
• Support in adapting accounting systems, in particular for adopting the SKR 49 accounting system, which is specifically designed for foundations.
• Comprehensive IT consultancy in the scope of adapting systems and structures.

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