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At its meeting on December 12, 2013, the Council of the City of Bonn adopted the following bylaws on the basis of Section 7 of the North Rhine-Westphalia Municipal Code (GO NRW) in the version published on July 14, 1994 (GV. NRW. p. 666/SGV. NRW 2023), last amended by the Act of October 1, 2013 (GV. NRW. p. 564):
§ 1: Name, legal form, registered office
The foundation bears the name "Stiftung Paula Flerus". It is a foundation under civil law without legal capacity. The foundation is based in Bonn and is administered by the City of Bonn.
§ 2: Purpose of the foundation
(1) The purpose of the foundation is to raise funds for Haus Elisabeth, which is run by the senior citizens' centers of the City of Bonn, to provide assistance for the elderly. The purpose of the foundation is realized in particular through financial assistance for the care of the residents of the home and for the promotion or implementation of general cultural entertainment or social events.
(2) The Foundation's funds may only be used for the statutory purposes.
§ 3: Non-profit status
(1) The Foundation pursues exclusively and directly charitable purposes within the meaning of the section "tax-privileged purposes" of the German Tax Code.
(2) The Foundation is selflessly active and does not primarily pursue its own economic purposes.
(3) No person may benefit from expenses that are alien to the purpose of the Foundation or from disproportionately high remuneration.
§ 4: Foundation assets
The foundation's assets consist of land and real estate assets as well as cash assets and currently total EUR 247,534.08. Of this, capital assets account for EUR 184,103.80 and reserve assets for EUR 63,430.28 (as at December 31, 2012).
§ 5: Use of the income from assets
The income from the foundation's assets and any donations that do not accrue to it must be used to fulfill the purpose of the foundation. This does not apply to contributions to the Foundation's assets in accordance with § 58 No. 7 of the German Fiscal Code.
§ 6: Dissolution of the Foundation
If the Foundation is dissolved or abolished or if tax-privileged purposes cease to exist, the assets shall be transferred to the City of Bonn, which must use them directly and exclusively for charitable purposes.
§ 7: Position of the tax office
Resolutions on amendments to the articles of association and on the dissolution of the foundation must be notified to the responsible tax office. In the case of amendments to the articles of association that affect the purpose of the foundation, confirmation of tax concessions must first be obtained from the tax office.
§ 8: Entry into force
These Articles of Association shall enter into force on the day following their publication. - - - The above statutes are hereby made public.
It is pointed out that a violation of procedural and formal regulations of the Municipal Code for the State of North Rhine-Westphalia (GO NRW) in the creation of these bylaws can no longer be asserted after the expiry of one year from the date of this announcement, unless
a prescribed approval is missing or a prescribed notification procedure has not been carried out,
these Articles of Association have not been duly published,
the Mayor of Bonn has previously objected to the resolution on the statutes or
the formal or procedural defect has been notified to the city in advance, stating the violated legal provision and the fact that reveals the defect.
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