Creating Associations

Create an association involves several steps; a name, writing articles, registering the association and declare it within prefecture.

Declaration of the association within prefecture: publication in the Official Journal Associations is mandatory when creating the association. The statement requires a register holding the bond. The changes are also reportable to prefecture.

Statutes of the association: the statutes define the rules of organization and operation that will apply to the association. The statutes of certain associations, for their activity, contain mandatory provisions or must comply with model statutes.

Procedure rules of the association: it is not always mandatory except for sports associations, associations of public utility, and generally for all associations receiving public funds.

Domicile of the association: any association is required to have a registered office, that is to say, a physical address. In case of change, a report must be sent to prefecture.

Dissolution of the association: it must be decided by the General Assembly and imposes formalities within prefecture.

Associations operation: according to its statutes

The association is managed daily by the office and headed by the General Assembly and the Board of Directors. The conditions of membership in an association are free: the association can create multiple categories of membership with different rights and obligations.

The operation of the association is based on different organs:

- The general assembly of the association is the sovereign body: each association meets at least once a year a general meeting, this is at the general assembly which is presented the moral and financial report.

- The Directors Board of Association: its area of expertise is the administration of the association.

- The office of the association: it is the executive body. The office manages the direction of the association in everyday life. It is composed of a president, a treasurer and a secretary.

- The association president is the legal representative: to respect the democratic functioning, an association president is usually elected.

- The head of association is an individual who received a warrant: the status officer of the association is generally required by the articles of association.

Manage and finance association

The management of an association must be disinterested.

There is no legal obligation to open a bank account, except for associations receiving subsidies. The role of the treasurer is important in the management of an association.

Financing the association: dues, donations, grants, sponsorship

The financing of the association is based on:

The contribution of association: to participate in the operation of association.

Subsidies for the association: financial aid granted by a public authority to an association. The payment of grants is subject to the conditions and causes administrative control.

Donations to the association: all registered associations can receive a gift by hand, that is to say, something that can be passed from hand to hand.

Donations and bequests may be given only to associations with the "great legal capacity".

Sponsorship for the association:

=> material support provided by a company or individual to an association, non-exchange: it allows to obtain tax reductions;

=> sponsorship, it is a material support only brought by a company to an association, in consideration of a communication or advertising operation.

Accounting of the association: two types

It is recommended to all associations to keep records of the association, either cash or commitments. Some associations have accounting obligations.

Taxation of associations: 3 Taxes

The tax treatment of associations concerns three taxes: corporate tax, VAT and Territorial Economic Contribution apply depending on the profit making association activities.

Insurance of associations: cover liability

The insurance of association can cover the proposed activities. As a corporation, associations can be found liable.

The voluntary employment check: to hire informally

The voluntary service check is a tool and social obligations of simplifying service to promote the employment of employees by small associations.