Law and data protection
AO
Abbreviation for Abgabenordnung
In short and in plain language
The AO is the German Fiscal Code. It is a central law on how taxes are handled.
It sets out when a group counts as a charity. It also covers the list of those who may get donations.
For charities such as hospice groups, it matters for gifts and the proof for them.
Definition
The Abgabenordnung is the German Fiscal Code, the central procedural law of German taxation. Among other things, it governs charitable status and the register of donation recipients. For charitable providers such as hospice associations it matters for donations and how they are evidenced.