In den letzten Jahren treten zunehmend Vereine unter folgenden Bezeichnungen in Erscheinung: Nachbarschaftshilfe, Seniorenhilfe, Talentemarkt, Tauschbörse, Tauschkreis, Tauschring, Zeitbörse, Zeittausch. Die Mitglieder erbringen kleinere Dienstleistungen verschiedenster Art gegenüber anderen Vereinsmitgliedern, z. B. kleinere Reparaturen, Hausputz, Kochen, Babysitting, Nachhilfeunterricht, häusliche Pflege. Zur steuerlichen Behandlung äußert sich die OFD Frankfurt (OFD Frankfurt vom 3.1.2011, S 0171 A-124-St 53).

1. Grundsatz: Keine Anerkennung als gemeinnützig

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2. Alternative: Anerkennung der Gemeinnützigkeit

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3. Mustersatzung für Seniorenhilfevereine

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Mustersatzung für Seniorenhilfevereine

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4. Broschüre für Seniorenhilfevereine

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