Gemeinnützige Stiftungen sind ein bedeutsamer Ausdruck bürgerschaftlichen Engagements in Deutschland. Mehrheitlich handelt es sich bei Stiftungen in finanzieller und personeller Hinsicht um kleine und mittelgroße Organisationen, die meist ehrenamtlich geführt werden. Sie erbringen die gesellschaftlich wertvollen Dienstleistungen mit einem hohen Anspruch an die eigenen Fähigkeiten. Allerdings lässt sich der Stiftungserfolg nicht in einfachen wirtschaftlichen Leistungskennzahlen ausdrücken. Daher lohnt sich ein genauer Blick auf die Struktur, die Arbeitsweise und Organisation von Stiftungen, um ihre Führungsinstrumente und ihre Handlungspraxis zu analysieren.

Erstmals gelingt es mittels einer repräsentativen Umfrage des Bundesverbandes Deutscher Stiftungen, unterstützt von der KPMG AG Wirtschaftsprüfungsgesellschaft, dieses Aufgabenfeld zu beschreiben und entsprechende Schlussfolgerungen zu erarbeiten. Die Ergebnisse dieser gemeinsamen Arbeit werden in der vorliegenden Studie veröffentlicht. Die Darstellung gliedert sich in Abschnitte zu den Themen

– Organisation der Stiftungsgremien,

– Finanz- und Rechnungswesen,

– Risikomanagement und Kontrolle.

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