Transparency is an obligation — and a promise.
What we spend money on. And what we don't.
As a non-profit corporation, we are required to disclose the origin and use of our funds (§ 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.
Status as of August 2026 (revision following the DRV status determination). The Deutsche Rentenversicherung Bund has determined by notice dated 13.08.2026 in the status determination procedure under § 7a SGB IV that the managing director acts as self-employed in his activity for the company. The originally planned managing director salary from September 2026 onwards is eliminated. The activity as a corporate organ is continued on an honorary and unpaid basis. Only the part-time flat-rate allowances under § 3 Nr. 26 EStG (instructor, 275 €/month) and § 3 Nr. 26a EStG (honorary activity, 80 €/month) remain granted — they are exempt from tax and social insurance and applicable regardless of the status under social insurance law. As a result, administrative costs fall from 29 % to 14 % on average; equity grows faster (51,380 € at the end of 2028 instead of 13,500 € in the original plan).
Income 2026
(Plan, partial year May–December)
| Item | Amount | Share |
|---|---|---|
| Initial capital (one-time) | 4,000 € | 9 % |
| Donations | 12,000 € | 26 % |
| Institutional funding (EU Digital Europe, among others) | 24,000 € | 52 % |
| Purpose-related 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 corporation for open standards, education and research. The articles of association (in the version of 27.04.2026, certified by the § 60a AO notice of 27.05.2026) provide for no membership fees; all income flows directly from unrestricted donations, institutional funding and purpose-related business into the statutory purposes (§ 52 AO).
Expenses 2026
(Plan, 46,400 € operational + reserves)
| Area | Amount | Share |
|---|---|---|
| Education (§ 52 Nr. 7 AO) — workshops, videos, platform | 19,000 € | 41 % |
| Research & Development (§ 52 Nr. 1 AO) — software, collaborations | 8,400 € | 18 % |
| Administration incl. flat-rate allowances (honorary activity 80 €/month, instructor 275 €/month, from Sept.) | 9,000 € | 19 % |
| Founding & setup (one-time) | 5,000 € | 11 % |
| Reserves (§ 62 AO) | 4,000 € | 9 % |
| Total expenses | 46,400 € | 100 % |
Revision. The original plan provided for managing director remuneration from September 2026 onwards, plus employer contributions to social insurance. These items are eliminated in full following the DRV status determination. New: flat-rate allowances (1,420 € for 4 months) and expense reimbursement (1,080 €). Administration is reduced by approx. 5,500 €.
Four-Sphere Separation
(mandatory under § 55 AO)
| Sphere | Content |
|---|---|
| Ideal sphere | Open-source development, workshops, research, awareness raising — no remuneration |
| Asset management | Bank accounts, initial capital |
| Purpose-related business | fee-based events (workshops 100 €/person, conference 60 €/person) — cost recovery |
| Commercial business operations | not present (GCC does not engage in commercial activity) |
Managing Director Remuneration
(revision following the DRV status determination)
| Legal relationship | Status | Remuneration | Social insurance obligation | Tax |
|---|---|---|---|---|
| Managing director position as corporate organ | Self-employed (DRV notice 13.08.2026), honorary, unpaid | 0 € | none | Income under § 18 EStG, but 0 € |
| Honorary activity allowance § 3 Nr. 26a EStG | Self-employed, part-time | 80 €/month (960 €/year) | none (§ 1 Abs. 1 Nr. 16 SvEV) | tax-exempt |
| Instructor allowance § 3 Nr. 26 EStG | Self-employed, part-time | 275 €/month (3,300 €/year) | none (§ 1 Abs. 1 Nr. 16 SvEV) | tax-exempt |
| Total remuneration | 355 €/month (4,260 €/year) | none | tax-exempt |
Comparison with the original plan: The original plan provided for 2,000 €/month managing director salary + 80 € honorary activity + 275 € instructor = 2,355 €/month, plus employer contributions to social insurance (pension 9.3 %, unemployment 1.3 %, health/long-term care insurance subsidies). Total employer costs amounted to approx. 2,797 €/month. In the revision, the managing director salary and employer social insurance contributions are eliminated entirely; the company now pays only 355 €/month (flat-rate allowances) — a reduction of approx. 87 %.
Plan 2027 (Full Year)
Income target: 100,000 € (25,000 € unrestricted donations, 45,000 € EU funding, 18,000 € purpose-related business workshops, 6,000 € purpose-related business conference, 6,000 € unrestricted donations from sponsorships without association affiliation). Spending increases in education (47,000 €) and research (18,000 €) with significantly reduced administration (14,760 € incl. flat-rate allowances, 15 % of expenses — originally 33,500 € / 34 %). Reserve formation of 20,240 € (§ 62 AO). Balance sheet total as of 31.12.2027: 28,240 € — the initial capital target of 25,000 € (§ 5a GmbHG) will already be reached at the end of 2027 (three years earlier than in the original plan).
Verified Documents
- Description of activities (§ 52 AO) on Gitea
- Financial plan 2026/2027 as Markdown on Gitea
- DRV status determination of 13.08.2026 (§ 7a SGB IV: self-employed activity)
- Annual financial statements from 2026 onwards (pursuant to the determination notice § 60a AO) in the company register