Example ClearUp
3. Legal Forms & tax Specifics
Social start-ups can take different approaches:
- gGmbH or e. V. → tax-privileged, but restricted in profit distribution. (Gründerplatform)
- GmbH or UG (haftungsbeschränkt) with Mission Statement → economically flexible, but no charitable status.
- Hybrid Models → Combination of association + GmbH to combine impact and financing.
Important: If recognised as charitable, tax benefits apply (e.g. exemption from Körperschaftsteuer (corporation tax) & Gewerbesteuer (municipal tax), donation receipts). Source: Service Berlin.
4. Networks & Community for greater Impact
Social Impact founders benefit from strong networking:
- SEND e. V. (Social Entrepreneurship Netzwerk Deutschland) → Exchange, advocacy, funding programmes (send-ev.de).
- Social Impact Labs → Incubators with coaching and financing (socialimpact.eu).
- Ashoka Fellows → international community of Social Entrepreneurs (ashoka.org).
Contact Points – Overview
| Contact Point | Offering |
|---|---|
| EXIST Soziale Innovation (BMWK) | Funding for social start-ups at universities |
| SEND e. V. | Network, advocacy, funding |
| Social Impact Lab | Incubator programmes, coaching, financing |
| Ananda Impact Ventures | Early-stage investments for social start-ups |
| BonVenture | Impact investment fund in DACH |
| Ashoka Deutschland | Fellowship programme, international community |
| Startnext | Crowdfunding platform for social start-ups |
| Stiftung Bürgermut | Funding & projects for social engagement |
| Gesellschaft für Innovation | Start-up competitions e.g. Impact Challenge at universities: prize money, visibility and coaching |
5. next Steps for your Journey
Overview – Steps at a Glance
| Step | Description |
|---|---|
| 1. Check starting position | Clarify whether your project is more charitable or commercial |
| 2. Business plan with impact | Describe impact, target group and impact measurement |
| 3. Check funding programmes | EXIST Soziale Innovationen, impact funds, foundations |
| 4. Choose legal form | gGmbH, association or GmbH/UG |
| 5. Get started & use community | Incubator, crowdfunding, build networks |
1. Check starting Position
- Clarify whether your project should be charitable → Benefits like tax exemption and donation receipts (BMJ).
- Or whether it should remain economically flexible → GmbH/UG possible.
2. Business Plan with Impact
- Focus not only on finances, but also on impact measurement.
- Template: IHK Businessplan.
- Add your Theory of Change (How does your idea lead to the desired impact?).
3. Check funding Programmes
- Review the EXIST Programme Soziale Innovation.
- Look for impact funds like Ananda or BonVenture.
- Research suitable competitions (e.g. Ashoka, Stiftung Bürgermut).
4. Choose legal Form
- Get advice from the IHK or Social Impact Lab.
- Check whether a gGmbH makes tax sense for you (BMF).
5. Get started & use Community
- Network via the SEND Network.
- Start crowdfunding via Startnext.
- Take part in an incubator programme at Social Impact Lab.
Sources
- [1]Social Entrepreneurship Monitor – Send-Ev.De
- [2]exist.de – Exist.De
- [3]Ananda Impact Ventures – Ananda.Vc
- [4]BonVenture – Bonventure.De
- [5]Stiftung Bürgermut – Buergermut.De
- [6]Ashoka Deutschland – De
- [7]Startnext – Startnext.Com
- [8]betterplace.org – Betterplace.Org
- [9]Bertelsmann Stiftung – Was Sind Social Impact Bonds
- [10]Gründerplatform – Ggmbh Gruenden
- [11]Service Berlin – Dienstleistung
- [12]send-ev.de – Social Entrepreneurship
- [13]socialimpact.eu – Socialimpact.Eu
- [14]Gesellschaft für Innovation – Sozialeinnovationen Node
- [15]BMJ – Bmj.De
- [16]IHK Businessplan – Businessplan Anleitung 2264218
- [17]IHK – Ihk.De
- [18]BMF – Bundesfinanzministerium.De