Yikes. They set up the foundation in Berlin, Germany? A country well known for its braindead tax laws and bureaucracy, particularly when it comes to NGOs?
It's stated as conflict of interest, not some bureaucracy.
Things are still vague, due to some legal liability, probably. Sounds to me like for some grants/tenders received by the non-profit were contracted out to Collabora. Which in turn, profits from the base project.