60 Infrastructure and finances Sports clubs in Germany More than just exercise If the many individual revenue categories16 are also bundled oriented towards the four areas of activity of the sports clubs17 namely the non material area purpose built operations asset management and economic business operations it becomes clear that the revenue from the non material area which includes mem bership fees as well as admission fees 0 7 donations 9 1 and grants 9 1 makes up about three quarters of the revenue of the clubs In addition to the core revenue from the non material area the clubs also fall back on other sources of revenue to maintain a stable overall financial situation Revenue from commercial busi ness operations e g from a self operated restaurant the sale of food and beverages or social events accounts for about 13 of total rev enue 18 In addition about 7 of the revenue comes from the clubs purpose built operations i e from revenue from sporting events benefits for members against payment course fees and tombolas About 4 of the revenue comes from other sources e g loans re imbursements from health insurance funds and other revenues The core revenue from membership fees and donations has increased compared to the previous survey period i e financial year 2014 as has revenue from perimeter advertising In contrast rev enue from social events has fallen slightly It is therefore apparent that the clubs are relying more and more on traditional sources of financing but are also expanding other sources of revenue to secure their financial situation 16 See in detail Breuer C Feiler S 2019 Sports clubs in Germany Organisations and inter nal stakeholders Sport Development Report for Germany 2017 2018 Part 1 Bonn Federal Institute of Sport Science 17 These areas are related to taxation of clubs and in this regard also to tax exemptions 18 In addition the economic business operations include income from the collection of used materials the sale of sportswear and sports or fan articles merchandising advertising contracts jersey equipment perimeter displays a business operations company and benefits for non members and cooperation partners against payment

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