Non-profit Reform Act 2023. The Non-profit Reform Act 2023, which is scheduled to come into force on 01.01.2024, is intended to expand the group of associations eligible to deduct donations. In future, tax relief will generally be available to all associations that pursue a charitable purpose. The new legislative package includes, in particular, changes to the Income Tax Act, namely a so-called tax-free volunteer allowance for voluntary services that are not due to an employment relationship [...]