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I suppose one of the multiple variables that springs to mind is how do they store their sats, on chain is just as cluttered in options as lightning is, without describing all the options, it's important they start off with at least good decisions, it's who makes those decisions I suppose which is key
They are busy running a business, finding time to learn that spark is a bad idea, takes time
It's not just wallet choice. For an existing, compliant org, accounting is even more important and non-optional. So it can become really complicated, really fast.
What helps is if you've done this yourself or have helped someone else doing it prior, in a setting similar to those you're advising. Personally, I don't know enough of the administration of German registered associations (that's the e.V. in their legal name) to advice in detail, but this is a common form, so I expect there to be people that know.
Or hodl a growing stack until it is so huge you'll be funding your org from it forever, Harvard style.