GitCover Commons Symbol GitCover CommonsGCC

Four recognized statutory purposes

Education. Research. Consumer Protection. International Understanding.

The official order of the four purposes follows § 52 Abs. 2 Satz 1 der Abgabenordnung. They are all enshrined in our statutes and recognized by the notice of the Finanzamt Bad Homburg v. d. H. dated 27.05.2026 pursuant to § 60a Abs. 1 AO.

Education, Adult Education and Vocational Training

Statutory purpose: Education§ 52 Abs. 2 Satz 1 Nr. 7 AO

We offer free workshops on Git fundamentals, GoBD practice, and OSCAL/Policy-as-Code, set up and operate an online learning platform (Moodle), and organize regular GitCover conferences.

Science and Research

Statutory purpose: Research§ 52 Abs. 2 Satz 1 Nr. 1 AO

We run our own R&D program on Git-based audit trail verification, OSCAL/OPA policy frameworks, and secure AI agent orchestration under compliance guardrails. We publish research results under open licenses (e.g., Apache 2.0, CC-BY-SA 4.0).

Consumer Advice and Consumer Protection

Statutory purpose: Consumer Protection§ 52 Abs. 2 Satz 1 Nr. 16 AO

We raise awareness of digital sovereignty and vendor lock-in risks, publish neutral comparative studies on open-source vs. proprietary compliance solutions, and develop open tools without cloud dependency.

International Outlook and International Understanding

Statutory purpose: International Understanding§ 52 Abs. 2 Satz 1 Nr. 13 AO

We cooperate with open-source communities, maintain translations (e.g., DE / EN / VI), and are present at international conferences. GitCover Commons is a member of the Open WebUI Community and the Codeberg organization, with further engagements to follow.