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Articles of Association for the Jonathan.Foundation® Trust Foundation


The upbringing and education in the sense of a natural teaching, learning and living as well as the promotion of public relations on this topic is important to the foundation's founder, Günter Lau.


The foundation should always focus on the children, adolescents and young adults they care for or support and their needs, regardless of religion, culture, social background or origin. She sees all children in our society as equal and supports them in their right to the satisfaction of their basic needs, education and respect for their individuality.


The foundation is to put the previous work and research of the founder on the subject of natural inner knowledge and natural wisdom into practice.


Here children, adolescents or young adults and their natural / native learning should be in the foreground and should be developed and strengthened by experienced, well-established accompanying and teaching staff. The aim is for them to learn to assert themselves competently and efficiently in life and to be able to bring their special strengths and skills to bear.



§1 Name, legal form


  1. The foundation bears the name JONATHAN.FOUNDATION® and is based in Reinbek.

  2. It exclusively and directly pursues charitable, charitable purposes within the meaning of the section “tax-privileged purposes” of the tax code.

  3. It is a fiduciary foundation and is administered by a managing trustee, Mr. Günter Lau, and is therefore represented by him in legal and business transactions.



§2 purpose of the foundation


The purpose of the foundation is to promote education and upbringing and public relations on the subject of natural and native teaching, learning and living. In this sense, it promotes:


  • Children and adolescents in free school facilities and in a natural, fear-free learning environment,

  • Students and adults in personal, natural learning development in educational, popular and vocational training processes and

  • the creation of a pool of experts for the development and dissemination of methods and approaches of natural and native teaching, learning and living.

  1. The purpose of the foundation is achieved in particular through the sponsorship of social and educational institutions, such as the establishment and operation of learning locations and schools.

  2. Other tasks of the foundation are the exchange of information through networking, as well as the support and promotion of institutions, schools, learning locations, projects, initiatives and people within the meaning of Section 2, Paragraph 1.

  3. One of the tasks of the foundation is to familiarize educators, social workers, kindergarten teachers, parents and other interested people of all ages with the processes of natural and native teaching, learning and living. This is to be understood as a joint exploration.

  4. The purpose of the foundation is also the procurement of funds in accordance with § 58 No. 1 AO to promote the aforementioned tax-privileged purposes, for the realization of the tax-privileged purposes of another corporation or for the realization of tax-privileged purposes by a corporation under public law.

  5. The foundation fulfills its tasks itself or through auxiliary persons within the meaning of § 57 Paragraph 1 Sentence 2 AO, unless it is active by means of fundraising in accordance with § 58 No. 1 AO. The foundation can maintain special-purpose operations to achieve the foundation's purpose.

  6. The foundation is free, non-partisan and non-denominational in its work.

  7. The foundation is only liable with its foundation assets.

  8. The regulations of the tax code must be observed in order to obtain and maintain a tax exemption from the responsible tax office.



§3 non-profit status


  1. The foundation works selflessly. It does not primarily pursue economic purposes. The foundation's funds may only be used for statutory purposes. The founder, the benefactors and their heirs do not receive any donations from the Foundation's funds.

  2. No person may benefit from expenses that are not related to the purpose of the foundation or from disproportionately high remuneration.



§4 Foundation assets


  1. The foundation will have an initial capital of € 50,000.

  2. All donations that are intended (sub-foundations) accrue to the foundation's assets.

  3. The assets of the foundation (after deduction of legacies and fulfillment of conditions) are to be maintained permanently and undiminished and to be invested securely and profitably. Asset shifts are permitted.



§5 Use of investment income and donations


  1. The foundation fulfills its tasks from the income from the foundation's assets and from donations that are not expressly intended to strengthen the foundation's assets (e.g. donations, crowd funding, campaigns, etc.). This does not apply to the formation of reserves or additions to the foundation assets in accordance with Section 62 (1) No. 3 AO.

  2. The foundation can transfer all or part of its funds to a reserve, provided this is permissible within the framework of the non-profit taxation.

  3. To maintain value, parts of the annual income can be allocated to a free reserve within the scope of what is permitted under tax law to maintain the substance and to compensate for inflation.

  4. Within the scope of what is permitted under tax law, the foundation can allocate funds to another tax-privileged corporation or a legal entity under public law to fund assets.

  5. There is no legal claim by third parties to the granting of the foundation's funding, which can be revoked at any time, based on these statutes.



§6 Board of Trustees


  1. The foundation's body is the foundation board.

  2. The Board of Trustees consists of at least 2 members.

  3. Born members are the founder and trustee, Günter Lau, or a person named by him as well as a manager (to be named). The born members should, after voluntary departure or death, be replaced by members of their families.

  4. The born members can max. Appoint 5 additional members (co-opted members). The term of office of the co-opted Board of Trustees is 2 years each. Re-appointments are permitted. When a co-opted member of the Board of Trustees leaves, the successor will be named by the remaining members.

  5. The Board of Trustees elects a chairman and a deputy chairman from among its members.

  6. The Board of Trustees should include people who have particular expertise and experience with regard to the fulfillment of the Foundation's tasks. A member should be competent in financial and economic questions. Two of the co-opted members of the Board of Trustees should come from the founding family.

  7. The members of the Board of Trustees work on a voluntary basis. However, you are entitled to reimbursement of reasonable expenses and a lump sum for expenses of max. 200 € / month.



§ 7 Duties of the Board of Trustees


  1. The Board of Trustees decides on the use of the foundation's funds within the meaning of the Articles of Association and the legal or tax provisions.

  2. Resolutions of the Board of Trustees are usually taken at meetings. The Board of Trustees is called to a meeting by the managing trustee as required, but at least once a year, stating the agenda and observing a period of two weeks. Meetings are also to be called if 2 members of the Board of Trustees so request.

  3. The Board of Trustees has a quorum if, after duly summoned, at least two thirds of its members, including the chairman or his deputy, are present or represented. Charge errors are considered cured if all members are present and no one objects. At least two thirds of the members of the Board of Trustees must take part in a written vote.

  4. The Board of Trustees makes its decisions with a simple majority of the votes cast, unless the Articles of Association provide otherwise. In the event of a tie, the chairman, or his deputy, has the casting vote.

  5. Minutes of the meetings are to be made and signed by the chairperson and the recorder. They are to be made known to all members of the Board of Trustees.

  6. If no member of the Board of Trustees objects, resolutions can be passed in writing or by telephone circulation procedure. In the written procedure, there is a period of 2 weeks from the sending of the request to vote.

  7. Resolutions affecting a change in the statutes, the purpose of the foundation or the dissolution of the foundation can only be passed at meetings.



§8 Adjustment of the foundation to changed circumstances and dissolution


  1. As far as the economic circumstances of the foundation allow, the foundation board can decide at any time by simple majority to continue the foundation as a foundation under civil law. The consent of the founder is required during lifetime. In this case, the founder is also considered to be the founder of the foundation with legal capacity.

  2. If the circumstances change in such a way that the permanent and sustainable fulfillment of the foundation's purpose is no longer considered sensible by the managing trustee and / or the foundation board, then both can jointly decide on a new foundation purpose.

  3. The resolution requires the approval of a majority of two thirds of all members of the Board of Trustees. The new purpose of the foundation is to be of a non-profit nature and to support children, adolescents and young adults.

  4. The managing trustee and the board of trustees can jointly resolve to dissolve the foundation if the circumstances no longer allow the foundation's purpose to be fulfilled on a permanent and sustainable basis.

  5. The managing trustee alone can resolve to dissolve the foundation if a minimum asset of € 100,000 (in words: one hundred thousand euros) is not reached by December 31, 2025.



§9 asset accumulation


If the foundation is dissolved or annulled, or if tax-privileged purposes are no longer applicable, the foundation's assets are transferred to another tax-privileged corporation for use for purposes within the meaning of § 2 of the articles of association.



§10 Position of the tax office


Resolutions on amendments to the articles of association, the resolution on the dissolution of the foundation and the resolution on the continuation of the trust foundation as a foundation under civil law must be reported to the responsible tax office. For amendments to the articles of association that affect the purpose of the foundation, a declaration of no objection must be obtained from the tax office.


Reinbek, March 17th, 2021



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