■ Date:.!
December 5, 2008
foundation stone of the diaconal Hospital construction of Agaplesion AG on the former public Sparbier Course (High pasture)
On Friday, 05/12/2008 at 11 clock, the "foundation stone" for the construction of "Christian social clinic" to the Agaplesion AG instead of the formerly public savings beer place. Of course, with social Senator Dietrich Wersich that was before this career physician at Bethany Hospital, which for Agaplesion Empire too. That there is construction on the space-saving beer, his "merit" is. That he the start of construction after six years of resistance doch noch erlebt, verdankt er der GAL.
siehe dazu unter:
Dietrich Wersich (Sozialsenator)
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Hintergrund: Was ist eine "gemeinnützige" Aktiengesellschaft?
„Gemeinnützige“ AGs
Die gemeinnützige AG ist zunächst einmal ein steuertechnisches Konstrukt.
Mit dem Begriff wird dem Vorliegen eines steuertechnischen Tatbestandes
Rechnung getragen. Entsprechend der spezifischen Bedeutung
von Gemeinnützigkeit im deutschen Diskussionskontext sind mit dem Begriff
, Non-profit 'after the Tax Code (AO) § 51-68 "tax-exempt organizations
" meant, regardless of whether non-profit, charitable or religious purposes
verfolgen.1
profit is thus a taxable event, the tax office of an organization zubzw.
is denied. In the presence of these tax facts
depend in turn a number of other tax rules which may be essential for the work of a
facility, the authority as to donors and
(at) Sponsor to be able to issue certificates that allow these,
a part the donated amount tax deductible claims to make
. There are also many reasons beyond the control law,
cause a non-profit organizations to strive for, for example,
member of certain organizations will be able to.
is recognizable it is theoretically problematic if you take the law formulated
tax rules and their application and interpretation of administrative
as a measure of civic engagement for the common good would
. If it is partially true, at least that of private
initiated and organized citizenship since its origin
place where market failure and state, then it would be an almost Leibnizian
Glaube in die Wohleingerichtetheit der Welt, daß der Staat
sein eigenes Versagen so weit voraussieht, daß er jene Organisationen
steuerrechtlich begünstigt, die genau dann entstehen! Wahrscheinlicher ist,
daß nicht alle Organisationen und Tätigkeiten steuerbegünstigt werden, die
Markt- und Staatsversagen kompensieren und daß außerdem Organisationen
und Tätigkeiten steuerbegünstigt werden, bei denen dies nicht oder
nicht mehr wirklich einleuchtet.
Gemeinnützige AG im Gesundheitswesen
Beispielhaft sei auf die 2002 errichtete Agaplesion gAG (das heißt: Nächstenliebe,
bzw. Liebe Deinen Nächsten) in Frankfurt am Main verwiesen,
die erste gemeinnützige AG im Bereich der evangelischen Kirche und hervorgegangen
aus dem Bereich der Frankfurter Diakonie-Kliniken.13 Die Aktionäre
sind hier Institutionen, die wesentliche Teile ihrer Geschäftsanteile
an operativ betriebene Einrichtungen in die gAG eingebracht haben: das
Diakoniewerk Bethanien e.V., der Evangelische Regionalverband Frankfurt
am Main, das Frankfurter Diakoniehaus, die St. Markus-Krankenhaus-
Stiftung, das Elisabethenstift als Kirchliche Stiftung des öffentlichen Rechts
sowie das Evangelische Dekanat Darmstadt-Stadt.
Erkennbar geht es bei dieser Implementierung als AG um eine betriebswirtschaftliche
Restructuring of this service sector in the area
the Evangelical Church of Hesse-Nassau and beyond. The establishment of the AG
should serve to the middle of a strong, only authorized representatives of the Board
health and aged care sector economic position
new and efficient. It appears to be a technical-instrumental
application of the instrument in the interest of the AG
is (supposedly) of business efficiency in mind. This
encounters criticism within and outside the church, in particular, is a process of economization
complained in the diaconate would be adopted as a claim
and commitment.
striking In any event, that the Agaplesion AG within a short time in several
gets violent clashes. One leads to a connected
to be designated as confusing amalgamation with the redevelopment of Elizabeth pen,
with demonstrations of deaconesses, layoffs
of foundation board members, mutual accusations and personal
Diffamierungen14. In other contexts it is the target of citizens' initiatives
in the aged care sector. For Verdi, the union
Agaplesion is a vexatious abuse of the privilege for a church-profit
economic operation, that although a large Agaplesion
Aktiengesellschaft is access to the otherwise large, publicly traded companies by law
entering participation and representation rights of employees not
, such as their participation in the supervisory board of the AG. Finally
is Agaplesion already dedicated a CorpWatch-side on the
critical tasks, comments and reports on Agaplesion collected
werden.15
It must here be left open, which exaggerated fears that personal
vanities and conflicts, and what real processes and
intentions is due. Unlike the previous examples, however, falls on
that such use in no way an offer in terms of a gAG
as the founder of identification and should be participation, but rather a hierarchical reorganization
instrument of the same sales as attractive
problematic segment of the welfare state, which is on high volume
under heavy financial pressure. Church
actors are not only for the reform and austerity measures
in health, social and care sector concerned, but also
of a continuous decline of church tax revenues. The
is also reflected in the self-representation of the AG: "The Agaplesion
-profit public company on 26 Founded in June 2002. It forms
with companies involved in diaconal a composite
of hospitals and nursing homes. The objective of the consortium
is to preserve and strengthen the deacons and social institutions in an increasingly tense
economic and competitive situation
and the promotion of education, training and continuing medical and nursing professions in
. Pursues the composite
exclusively charitable purposes. "16 With a total of 3,300 employees
2003 a turnover of € 214.2 million erzielt.17
(Notes)
13 See Kurt W. Schmidt, 'by the Association for nonprofit corporation. The Way of St. Mark's Hospital
gag in the Agaplesion ', in: Gotlind Ulshöfer, Peter Bartmann, Franz
Segbers, Kurt W. Schmidt (Eds.) economization of Diakonia. Culture change in hospital
and social institutions. Arnoldshain texts 123, Haag + Herchen Verlag,
Frankfurt / M. 2004, p. 89-98.
14 Frankfurter Allgemeine Zeitung, 22 December 2003, http://www.faz.net/s/
Rub8D05117E1AC946F5BB438374CCC294CC/Doc ~ E2AB4E5F140D542D8BF00CA5162A
DB7F3 ~ ~ ~ Ecommon ATpl Scontent.html, 29.10. 2004th
15 See: http://www.curkovic-paul.de, 20.09.2004, 13 Clock 24th
16 http://www.agaplesion.de/agaplesion/front_content.php?, 29.10.2004.
17 Martina Garg, Press and Public Relations of the Agaplesion AG, Press release Meeting of the
Agaplesion AG, Frankfurt am Main, 26 August 2004.
