The nonprofit sector in the Federal Republic of Germany is developing with high dynamics and thus constitutes a significant economic factor. Numerous institutions in the fields of social and health services, culture and science, as well as in sports, belong to the nonprofit sector. What these various organizations have in common is that they do not aim to generate profits, but rather pursue a non-material objective. As a result, they enjoy extensive tax exemptions. The economization in the so-called "third sector" leads to an increase in economic risks, differentiation of operational organization, and professionalization of management levels. This raises the question of the appropriate legal form, as well as the specific requirements for maintaining this status.