Kontrollprobleme bei Spendenorganisationen

The ban on the distribution of profits and the diverging roles of the financier (donor) and the beneficiary give the management of charitable organizations a lot of leeway. This aggravates the problem of control, with which profit-oriented companies are also familiar. Susanne Hartnick examines the legal approaches to a solution which are under discussion in Germany and the USA from the perspective of comparative law. These consist mainly of the standardization and the enforcement of rules of conduct for the members of the managerial organs of the charitable organization. A further control mechanism is the donations market, which focuses on the raising of funds and not the use of funds. The author takes a look at the functional conditions and limitations of this approach in Germany and the USA. She shows that the transparency of the German donations market has to be improved and studies the ways in which this can be done.