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Unit 13: Non-profit Organisations - Coggle Diagram
Unit 13: Non-profit Organisations
French legal system
Association
is an agreement by which two or more people gather, in a permanent way, their knowledge or their activity for a purpose other than to shate profits
Three kinds of associations
Non-declared association
Advantages
Easy to establish
It can remain confidential
Disadvantages
It does not have a legal personality
It cannot sue or be sued
It cannot receive public funding
Acts cannot be accomplished in the name of the association
Its members are liable with their own personal assets for the association's debts
Declared association
Advantages
It has a legal personality
It can sue and be sued
Acts can be accomplished in the name of the association
Disadvantages
It is necessary to declare it to public authority and to publish its constitution in the offcial journal
It has accounting and tax obligations
Declared association recognized as being of public interest
Advantages
It has a special legal personality that facilitates the raising of funds from the public
It can receive donations, legacies and more tax benefits
Disadvantages
It is subject to tax, accounting and administrative controls
To establish this kind of association, a request must be filed before the Ministry of Internal Affairs to demonstrate that:
It has existedfor at least three years
It has financial stability
Its activities benefit non-members
It has a real influence, and at least 200 members
It has at least 46,000 euros available annually
Foundation
Is a legal person created when a private assets are irrevocably given to a specific purpose of public utility, such as:
Charity
Education
Research
Culture
Environment
Examples
Fondation reconnue d'utilité publique (FRUP)
Fondation d’entreprise (Corporate Foundation)
EU Law
Proposal for a Directive: European Cross-Border Associations (ECBAs)
Eu proposal
Directive to create a legal framework for European Cross-Border Associations
Purpose
Help non-profit associations operate across borders within the EU
Legal status
A new legal form, recognised in all Member States
Benefits
Simplifies recognition, lowers legal barriers, support EU civil society
Why needed ?
There's no common EU law for associations like there is for businesses