Transparency is mandatory — and a promise.
Where we spend money. And where we do not.
As a non-profit entity, we are obligated to disclose the source and use of our funds (Section 63 AO). Here you will find the 2026 financial plan (partial year) as well as the 2027 plan (full year). The first activity report will be published in Q4/2027.
Income 2026
(Plan, Partial Year May–December)
| Item | Amount | Share |
|---|---|---|
| Share Capital (one-time) | 4.000 € | 9 % |
| Donations | 12.000 € | 26 % |
| Institutional Funding (EU Digital Europe, etc.) | 24.000 € | 52 % |
| Purpose-Bounded Business: Workshops | 6.400 € | 13 % |
| Total | 46.400 € | 100 % |
Note: GCC is a non-profit open-source platform — we do not act as an association, but as a non-profit entity for open standards, education, and research. The Articles of Association (version dated 27.04.2026, certified by the § 60a AO notice of 27.05.2026) do not provide for membership fees; all income flows directly from free donations, institutional funding, and purpose-bounded business into the statutory purposes (Section 52 AO).
Expenditures 2026
(Plan, 44.400 € operational)
| Category | Amount | Share |
|---|---|---|
| Education (Section 52 (7) AO) — Workshops, Videos, Platform | 19.000 € | 43 % |
| Research & Development (Section 52 (1) AO) — Software, Collaborations | 8.400 € | 19 % |
| Administration incl. Managing Director compensation (from Sept. 2.000 €/month) | 13.000 € | 29 % |
| Founding & Setup (one-time) | 5.000 € | 11 % |
| Total operational expenditures | 44.400 € | 100 % |
Four-Sphere Separation
(Mandatory per Section 55 AO)
| Sphere | Content |
|---|---|
| Ideal Sphere | Open-source development, workshops, research, outreach — unpaid |
| Asset Management | Bank accounts, share capital |
| Purpose-Bounded Business | Fee-based events (workshops 100 €/person, conference 60 €/person) — cost recovery |
| Commercial Business Operations | not applicable (GCC is not commercially active) |
Plan 2027 (Full Year)
Income Target: 100.000 € (25.000 € free donations, 45.000 € EU funding, 18.000 € purpose-bounded workshops, 6.000 € purpose-bounded conference, 6.000 € free donations from support-sponsorships without association binding). Increased expenditures in education (47.000 €) and research (18.000 €) with stable administration costs (33.500 €).
Verified Documents
- Activity Description (Section 52 AO) on Gitea
- Financial plan 2026/2027 as Markdown on Gitea
- Annual financial statements from 2026 (following the official notice per Section 60a AO) in the business register