An association is a social organization formed by a group of people with common goals or interests. To establish an association in Poland, you need a minimum of 7 people and to register the association either as a registration association in the National Court Register or as an ordinary association with the local government office. The basic legal act regulating associations is the Act on Associations which covers the principles and rules for establishing and operating associations. Key steps to set up a registration association include drafting a statute, holding a founding meeting to approve the statute and elect leadership, and registering with the National Court Register.
2. Are you a group of active people who do not
want to sit idly watching the world?
Do you want to do something for other people?
But not for one person but for a group?
Do you not expect material benefits for your
activities?
Do you want your activities to benefit people
who need help?
3. If the answer to these questions is:
YES
set up
ASSOCIATION
4. Association - what is it?
An association is a social organization
(gathering) appointed by a group of people with
common goals or interests. Its members have
the highest authority in the association. To set
up an association, you need a group of min. 7
people. No assets are required.
The association's feature is non-profit activities.
5. Association
An association is a legal organisation. It may
establish local organizational units, join
associations into groups, admit public legal
persons to its members, use public donation and
receive grants from state and other institutions.
6. Non-governmental organizations therefore do
not depend on public investments, they are part
of the third sector of society, made up of people
willing to promote social, cultural, religious and
recreational, ecological, artistic and related
activities.
Association
7. Some may have charity status, while others may
be registered for tax exemption based on
recognition of social purposes. Still others may
constitute fronts for political, religious or other
interests.
Association
8. Regulations in Polish Law
The highest legal act regulating the
existence of associations in Poland is the
Constitution of April 2, 1997, which states in the
twelfth article that "The Republic of Poland
ensures the freedom to establish and operate
trade unions, socio-professional organizations of
farmers, associations, civic movements, other
voluntary units and foundations”.
9. Regulations in Polish Law
The basic legal act regulating the issues of
associations, their establishment and
functioning is the Act of April 7, 1989 - Law on
Associations (UPS) (Journal of Laws of 2019,
item 713).
10. Regulations in Polish Law
The Act - Law on Associations regulates the
basic principles and rules for the creation and
operation of associations, i.e. social
organizations with the characteristics specified
in the Act. It therefore has a general and very
wide scope.
11. Regulations in Polish Law
Associations law provides for two forms of
association: an association and an ordinary
association. There are similarities between
them, but there are also differences. The basic
difference is that the association is registered in
the National Court Register (therefore, for
convenience, we call it a registration
association), and ordinary associations are
entered in the register of ordinary associations
kept by the starosta (foreman).
12. Regulations in Polish Law
All associations (registration and ordinary) are
formed by a group of people (e.g. friends, close and
distant acquaintances, family members) who have
common interests or a common goal.
The association registered in the National Court
Register appoints at least 7 people. People planning
to establish an association prepare a statute, and
then organize and conduct an establishing meeting.
13. Regulations in Polish Law
During such a meeting, they decide to
establish an association, approve a statute and
elect authorities. The association must have a
board and an internal control body (usually
called the audit committee).
14. Regulations in Polish Law
Activities in brief
• A meeting of at least 7 people (they are future
members of the association) joined by a common idea.
• Draft statute - usually written by the so-called working
group of the most involved people.
• The establishing meeting, at which the association is
set up and its statute accepted, the authorities are also
elected.
• The preparation of documents needed for the
registration in the National Court Register.
• Submission of documents to the National Court
Register.
15. Regulations in Polish Law
Extract from the National Court Register
For a non-governmental organization, a document
commonly known as an "extract from the National Court
Register" is like an ID card for a private individual. It
informs about who has the right to represent the
organization (i.e. about the board) and how (e.g. only the
president with the treasurer). You may be asked to show
it even at the post office - when you receive a registered
letter addressed to the organization. Usually it is a
mandatory annex to all contracts, including subsidies,
orders (e.g. services). For everyday activities, a shortened,
i.e. current excerpt from the National Court Register is
sufficient (the extended version is the so-called full
extract).
16. Regulations in Polish
Law Extract from the National Court
Register
• You can get it through the website of the Ministry
of Justice in the search engine of entities in the
National Court Register - it can be found
at: https://ems.ms.gov.pl/
• After providing, for example, the KRS number of
an organization, you can: check its data,
download a copy and print it yourself.
• At the headquarters of the competent court or
order by post by completing the appropriate
form.
17. Regulations in Polish Law
REGON AND NIP
Registering an organization in the National
Court Register is not sufficient to conduct
activities. You must also have REGON numbers
(issued by the statistical office) and NIP (issued
by the tax office). From December 1, 2014, they
are given by these offices automatically after
registration, and confirmation of that appears in
the National Court Register. The numbers are
visible in the "excerpt from the National Court
Register".
18. Regulations in Polish Law
Documents
The management board, general meeting
of members or audit committee make decisions
through resolutions. Resolutions signed by
members, e.g. management board, are the
organization's documentation and must be kept.
19. Regulations in Polish Law
Bank account
To function efficiently, you should set up a
bank account. Providing the number is
necessary when applying for the NIP number
(required by tax offices). If you do not have a
bank account, you will not receive a subsidy and
donors will not deduct donations from the tax
base. Different banks have different offers for
NGOs, but usually having an account involves
fees: for its maintenance, for payment cards,
and transfers.
20. Regulations in Polish Law
Accountancy
Non-governmental organizations - even those
making a living on contributions or donations - are
required to run "normal" accounting. The annual duty of
the accountant is the annual financial statement,
commonly known as the balance sheet. The accountant
keeps records and financial books (in accordance with the
Accounting Act) and fulfills reporting obligations towards
the tax office and ZUS.
In a small foundation or association, the accountant is
usually responsible for the finances of the entire
organization, while in a larger one it is not possible to
maintain one-man financial management.
21. Regulations in Lithuanian Law
The founders of the association can be active
citizens and / or legal persons over the age of 18.
The minimum number of founders of the
association is three.
22. After the preparation of the statute, a founding
meeting is organized, during which the statutes
are created, which are approved and where it is
decided who is specifically responsible for the
organization at the beginning - who will be the
head of the organization, what will be the initial
finances, how to accept the first members.
During this meeting, a record of the inaugural
meeting is drawn up. During the founding
meeting, all founders sign the founding contract.
Regulations in Lithuanian Law
23. The association's highest governing body is the
general meeting of members, which appoints a
one-person leading body called the director,
administrator, secretary or collegiate leading
body called the board.
The association's activities are regulated by its
statute. What exactly should be foreseen in the
association's statute is detailed in the
Associations Act
Regulations in Lithuanian Law
24. The rules of creating and operating the
association are regulated by the Civil Code of
the Republic of Lithuania and the Act on
associations of the Republic of Lithuania.
Associations are formed in two ways - by a
notary public and via the Internet.
Regulations in Lithuanian Law
25. The association must be registered in the Register
Center.
The association's founding documents, which must
be prepared by the founders, must be notarized.
Usually you need to provide the following
documents:
-Association Statute,
-minutes of the inaugural meeting,
-permission to register a legal entity in the premises
Regulations in Lithuanian Law
26. All notarised documents must be registered in
the register of legal entities, which registers the
organization within three days of paying the
registration fee and is deemed to have been
established from that date.
Regulations in Lithuanian Law
27. Successful registration may require the
completion of several forms of a legal entity
register, but you may also be asked to complete
these forms during notarial certification of
documents. The JAR 1 form must always be
completed, but the other forms that you must
complete depend on the organization you are
creating, what your governing bodies are, etc.
Regulations in Lithuanian Law
28. Attention !!!
No more than six months may elapse between
the inaugural meeting and the registration of
data in the register of legal entities, in which
case the assembly decisions shall cease to apply.
Regulations in Lithuanian Law
29. NGOS are established by at least 7 real persons
constantly combining their knowledge and work
in order to achieve a certain and common goal
that is not prohibited by law other than sharing
earnings.
Anyone who has the capacity to exercise civil
rights and who has completed the age of 18 can
establish or open an association without prior
permission.
Regulations in Turkish Law
30. Documents required to establish an association;
1. declaration that bear the signatures of the founders
2. 4 association regulations prepared and signed by the
founders of the association
3. Two approved identity cards of the founders of the 3rd
association
4. 1 judicial record documents of the founders
Regulations in Turkish Law
31. 5. signed declarations of the founders separately, stating that
they meet the conditions of being an association founder
6. List showing the names, surnames, addresses and
signatures of the members of the temporary board of
directors authorized to receive correspondence and
notification
7. Certified copies of documents showing that they have
foreign subjects among the founders.
8. The documents listed above are prepared in 4 copies and
given to the local supervisor attached to the petition
Regulations in Turkish Law
32. In Italy, non-governmental organizations that deal
with cooperation with developing countries must
obtain recognition from the Ministry of Foreign
Affairs in order to benefit from the contributions of
Italian cooperation.
This recognition is foreseen since 1979 (Law 38 on
cooperation) and in particular by Law no. 49 of
1987.
NGOs recognized under this law are considered
non-profit organizations.
Regulations in Italian Law
33. There are two types of NGOs, namely:
Associations: according to the law 10.406 / 02 is when
people get together in a way that does not aim at
financial gain. It is a legal entity governed by private law,
which it maintains with its own resources derived from its
own actions, and these resources are used in its business
purpose, and never for the purpose of profit.
Foundation: even non-profit and regulated by the same
law of associations, the foundation is characterized by the
receipt of the goods by one of the founders to maintain
the foundation in which its use and the purpose for which
it is intended is previously stipulated.
Regulations in Italian Law
34. The association-based NGO is a non-profit
organization, and even completion does not
need social capital to open it. It is regulated by a
social statute, in which two or more people
unite for the same purpose and form a contract
which, after being established, goes on to
formalize the association. Basically the steps are:
Regulations in Italian Law
35. Make a proposal for a statute containing the names
of the people involved, as well as their addresses,
identification documents, purposes of the
association, fundraising, rights and duties of the
members and in addition.
Hold the meeting with the associates to see if they
comply with the rules of the statute. Correctly
record the status in a notary's office Get CNPJ by
registering with the IRS.
Regulations in Italian Law
36. From there the NGO already exists, legally speaking
and can already start the action to achieve the
objectives, the proposed objectives and absorb
even more associates and maintainers for the same.
The NGO in the foundation format provides for the
donation of assets by the founder, where it is
defined when to use this resource and in what
situation. Its opening is supervised by the public
ministry. The steps to open an NGO in the
foundation format are:
Regulations in Italian Law
37. Return the deed of ownership for the
constitution in an office of a notary, where the
foundation will be truly formed only after the
public prosecutor approves the assets.
The ultimate purpose of the foundation should
be religious, moral, cultural or charitable in
nature, having a lasting character.
Regulations in Italian Law
38. Their status must contain the purpose for which
it is intended, the headquarters of the
foundation, its duration, the method of
administration, which is responsible for the
social works, the heritage of the destination if
this were to happen the extinction of the
foundation, the names of the founders and
directors, as well as your personal data.
Regulations in Italian Law
39. The rules are defined by the founder, duly
certified by the prosecutors, and public
prosecutors should be consulted first of all, in
order to: signing the deed, development status,
approval status and registration of the deed and
authenticated status.
After registering at a notary's office, you need to
obtain the CNPJ number.
Regulations in Italian Law
40. The order of the basic procedures for setting up
an NGO is as follows:
1. Definition of the area of operation.
2. Selection of people to compose the roll of
members and advice (suggestion of at least five
people)
3. Define the address where the NGO will be
located.
Regulations in Italian Law
41. 4. Preparation in three copies of the statute with
information about the name of the institution,
objectives, rights and duties of the parties involved,
including the person responsible for the institution,
information on what to do with the transferred
assets in the event of dissolution.
5. Completion of the minutes in three visas with
registration of the topics covered in the meeting.
Regulations in Italian Law
42. 6. After approval of the statute by members, it
must be signed by a lawyer.
7. Subsequently, the statutes, the minutes of the
Constitution, as well as the members of the
councils and the tax director must be registered
in the register of a legal person.
8. It is optional to publish the summary of the
statute in the Official Journal.
Regulations in Italian Law
43. 9. Once duly registered in a notary office, obtain
registration with federal income and receive the
CNPJ.
10. Register with the town hall to get an
operating permit.
11. Request by the Ministry of Justice of the
framework as OSCIP (Organization of civil
society of public interest).
Regulations in Italian Law
44. Legal regulations regarding the establishment
and operation of an association in many
countries are very similar.
However, you must read the current law in your
country before starting an association.
Law on associations- generally
45. Basic features of the association:
• voluntary - means the freedom to form
associations, the freedom of membership - no
one can force us to be a member of the
association,
• self-governance - independence from external
entities and the freedom to set internal norms
and rules,
46. Basic features of the association:
• durability - means that the association exists
regardless of the specific composition of its
members (provided that there are at least 7 in
the association - 3 in the ordinary one),
• non-profit goal - means that the purpose of
the association is not to bring material
benefits to members (the association's assets
cannot be divided among members), unlike it
is in companies.
47. Fundraising
An association registered in the National
Court Register has many more different
possibilities than an ordinary association. It can
conduct a very wide statutory activity (i.e. social
activity formulated in the statute as the purpose
of the organization's activities), e.g. in the form
of free and paid public benefit activities. In
addition, it can start a business that serves to
raise funds for statutory purposes.
48. Fundraising
A registration association may conduct
joint-stock activities based on the social work of
members and volunteers.
A registration association has many
opportunities to raise funds for operations. In
addition to business activity, it can accept
donations, apply for subsidies from public
administration, organize public collections,
obtain interest, inheritances or 1%.
49. Remember:
One of the most important documents
regulating the functioning of the organization is
the statute. It defines the decision-making
methods, the management board's
competences and specific areas of activity.
50. Remember:
An important principle in the operation of
the association is to stick to the provisions of the
statute. This refers, among others, to the areas
in which the organization operates, i.e. its
"statutory activities" are defined. You can only
act to the extent that is defined in the statute.
Another example is an asset record: if an
organization has no records about the ability to
raise funds from paid activities, it can't run it.
51. Responsibility
Members of the management board of the
association have the right and obligation to
represent and manage the organization, including
concluding contracts, disposing of the
organization's assets, hiring employees, etc. They
are responsible for their decisions and actions. The
association is liable for its own debts, e.g. due to
non-payment of taxes, and if the association does
not have assets, the organization's management
board is jointly and severally liable by their own
assets . The management board's responsibilities
are defined in the statute in details.
52. Responsibility
Associations must also have an "internal
supervisory body", which is usually an audit
committee. The task of the audit committee is
to control the management board's activities
(financial and substantive statements are usually
used for this purpose). Members of the audit
committee are responsible for proper
monitoring. Detailed competence of the
commission should be specified in the
organization's statute.
53. Talk to people who run associations in your area.
Ask them what problems they face, what
mistakes they made and what advice they can
give you.
A handful of ideas
54. A handful of ideas
Think of a good name and create a motto,
then it will immediately be clear what you deal
with.
Find out if a similar organization already exists
in your area, maybe you will start cooperating,
and maybe you will come to the conclusion that
two associations with similar activities are not
needed in this area.
55. A handful of ideas
Look around, there are definitely people
everywhere who will want to cooperate with
you.
Maybe you will be able get sponsors who will
support your activities?
Maybe you will get the status of a public benefit
organization? This will allow you to obtain
additional sources of financing.
56. Note
When establishing an NGO, you must carefully
read the national laws governing the
establishment and operation of such
organizations. Remember that ignorance of the
law does not release you from the obligation to
comply with it.
58. The publication was created as a result of a
project implemented with the financial support
of the European Commission under the
Erasmus + program.
The publication reflects only the author's
position. Neither the European Commission
nor the National Agency are responsible for the
content contained therein nor for the use of
the information contained therein.