NACE 94.9 – Activities of Other Membership Organisations | Public Tenders
NACE 94.9: Sports federations, environmental and welfare organisations in public funding tenders. CPV codes and procurement practice.
Definition: NACE 94.9 covers other membership representation organisations that are neither business or employers' associations (94.1) nor trade unions (94.2). This includes sports federations, environmental protection organisations, political parties, welfare associations and citizens' organisations.
Legal basis: NACE Rev. 2 (Regulation (EC) No 1893/2006) · Last updated: January 2026
What does NACE 94.9 cover?
NACE 94.9 (Activities of other membership organisations) classifies a heterogeneous group of organisations — some of which are relevant as recipients of public funds, while others act as contracting authorities for support services.
Group 94.9 within Section S (Other services) and Division 94 is broken down into the following classes:
| Class | Title | Typical organisations |
|---|---|---|
| 94.91 | Activities of religious organisations | Church welfare associations (Caritas, Diakonie) |
| 94.92 | Activities of political organisations | Parties, political foundations |
| 94.99 | Activities of other membership organisations n.e.c. | Sports federations, environmental organisations, animal welfare associations |
Large welfare associations such as Caritas, Diakonie, AWO and DRK are frequently publicly subsidised and may — where the procurement-law conditions are met — qualify as contracting authorities.
Public Tenders: Activity area NACE 94.9
In the context of public tenders, organisations under NACE 94.9 are relevant on two levels: as recipients of public funding tenders and as bidders for social services contracts.
Typical types of contract and funding contexts
- Funding tenders: Public tenders for funding for non-profit projects (e.g. Federal Voluntary Service, sports funding, environmental programmes)
- Social services: Welfare associations as bidders in municipal tenders for care services, youth welfare, social counselling
- Education measures: Sports clubs as providers of swimming courses and sports offerings in municipal tenders
- Environmental services: Nature protection associations as service providers for landscape management, biotope maintenance
- IT and administrative support: Organisations procure internally IT systems, accounting software, communication tools
Specific feature: grant law vs. procurement law
Public funding is often awarded as grants (not contracts) — these are not subject to the contracting authority's procurement law but to grant law (ANBest-P, federal funding conditions). Grant recipients must observe their own procurement obligations when using the funds.
Relevant CPV codes for NACE 94.9
| CPV code | Title | Scope |
|---|---|---|
| 85311000 | Social work services with accommodation | Welfare association services |
| 85320000 | Social services | Outpatient social services, counselling |
| 92600000 | Sports services | Sports federations as service providers |
| 77200000 | Forestry services | Nature conservation, landscape management |
| 80000000 | Education and training services | Education services from non-profit operators |
Who is NACE 94.9 relevant to under procurement law?
Public contracting authorities
Authorities tendering social services or sports funding frequently encounter organisations under NACE 94.9 as bidders. For the assessment of whether a welfare association itself qualifies as a contracting authority, the decisive question is whether it is predominantly publicly financed and publicly controlled (CJEU case law on the "functional contracting authority concept").
Companies and bidders (non-profit organisations)
- Non-profit status: Tax exemption notice as evidence of suitability
- Specialist competence: Evidence of social-pedagogical, sporting or ecological expertise
- Quality evidence: Quality certifications (e.g. ISO 9001, AZAV, specific industry standards)
- Tax specifics: VAT exemption for certain services of non-profit corporations — relevant for pricing in tenders
NACE 94.9 in context: Section S and Division 94
- NACE S – Other Services: Parent section
- NACE 94 – Activities of membership organisations: Division
- NACE 94.1 – Business and employers' membership organisations: Chambers, associations
- NACE 94.2 – Trade unions: Employee representation
Frequently asked questions on NACE 94.9 and public tenders
Can non-profit organisations participate in public tenders? Yes. Non-profit organisations are eligible to participate in public procurement procedures without restriction. Particular tax advantages (VAT exemption) may affect pricing but are permissible under procurement law.
Are welfare associations such as Caritas and Diakonie subject to procurement law? This depends on the individual case. Where a welfare association is predominantly financed from public funds and subject to public control, it may qualify as a functional contracting authority. The CJEU has developed criteria in the "Mannesmann" case and subsequent decisions that must be examined in each individual case.
Last updated: January 2026 All information is provided without guarantee. For legally binding advice, please consult a law firm specialising in public procurement law.
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