Forum Ökologisch-Soziale Marktwirtschaft e.V. is registered as a non-profit association at the Hamburg Local Court with its headquarters in Berlin. On 8 November 1994, FÖS was founded in Cologne as Förderverein Ökologische Steuerreform. On 1 January 2013, a merger with Ökosoziales Forum Deutschland was carried out.

The members of the association actively decide on the orientation of the association at the annual general meeting, at which the supervisory board is elected. The supervisory board appoints the executive board, which is responsible for the management of the association. The advisory board has the task to support the social aims of the association and to assist with their implementation. The tasks and the structure of the association are regulated in the statutes.