Articles of Association & Recognition
Our Articles of Association. The Official Notice. The Rules of the Game.
GitCover Commons gUG was notarized on 04/17/2026 (UVZ 133/2026) and registered in the commercial register on 05/07/2026 (HRB 17508, AG Bad Homburg v. d. H.). By official notice dated 05/27/2026, the Bad Homburg v. d. H. tax office separately determined pursuant to Section 60a (1) AO that the Articles of Association comply with the requirements of Sections 51, 59, 60, and 61 AO.
Section 2 of the Articles of Association — Purpose and Non-Profit Objectives
The organization pursues exclusively and directly non-profit objectives within the meaning of the section "Tax-Advantaged Purposes" of the Fiscal Code.
The purpose of the organization is:
- the promotion of education, general and vocational training including student assistance pursuant to Section 52 (2) sentence 1 no. 7 AO;
- the promotion of science and research pursuant to Section 52 (2) sentence 1 no. 1 AO;
- the promotion of consumer protection pursuant to Section 52 (2) sentence 1 no. 16 AO;
- the promotion of international understanding, tolerance in all areas of culture, and the concept of international friendship pursuant to Section 52 (2) sentence 1 no. 13 AO.
Section 60a Official Notice
Bad Homburg vor der Höhe Tax Office
Reference Number: 003 250 7154 6-K01
Date: 05/27/2026
It is separately determined pursuant to Section 60a (1) AO that the Articles of Association of GitCover Commons gUG in the version dated 04/27/2026 comply with the statutory requirements pursuant to Sections 51, 59, 60, and 61 AO.
The entity is authorized to issue official donation receipts on officially prescribed forms (Section 50 (1) EStDV) for donations allocated to it for use toward these purposes.
The official templates for issuing tax donation receipts are available online at formulare-bfinv.de as fillable forms.
Tax Identification Number
(W-IdNr)
2603025071546.DE462524050-00001 — issued by the Federal Central Tax Office (BZSt)
on 05/28/2026. This number serves for the unique identification of the entity
in B2G transactions.
Notes on Actual Management
The Section 60a Official Notice explicitly clarifies:
Recognition that the actual management (Section 63 AO) meets the requirements necessary for the recognition of tax-advantaged status is not included with this determination.
The actual management is reviewed annually as part of the corporate tax assessment by the tax office. We document our management in:
- Activity Report (annual, starting 2026 for 2026)
- Statement of Income and Expenditure (annual financial statement)
- Statement of Assets with evidence of the formation and development of reserves
All documents are publicly versioned on Gitea · git.gitcover.org/GCC.