Comparative legal analysis of associations laws and regimes in the EU. Country Report: Bulgaria
According to the National Social Economy Concept1 of Bulgaria adopted in 2011, social enterprises in Bulgaria are businesses that produce goods and services for the market economy and allocate part of their resources to the accomplishment of social and economic goals. They develop within a specific local context and encompass all types of enterprises regardless of their legal structure. They are established and function mostly in view of social goals and can be structured as associations, cooperatives, local
self-supporting enterprises or groups, mutual-support companies, foundations, unions, and others. They operate between the traditional private and public sectors and share key characteristics of social goals combined with the entrepreneurial
potential of the private sector.
A new Act on Enterprises of the Social and Solidarity Economy2 was adopted
in 2018. The law also elaborates a definition of the nature, location and role of social enterprises as economic units, with a distinctly different value orientation (compared to the commercial companies) and hybrid nature, and aiming to achieve high economic and social efficiency.
A primary source of law with relevance to the associations under Bulgarian legislation is the Constitution (see article 44). Essential primary legislation in the field is the Non-Profit Legal Entities Act3. Additional regulatory documents with relevance to the subject are also: the Commercial Act4, the National Social Economy Concept5, the Act on the Integration of People with Disabilities6, the Employment Encouraging Act7, the Act on Social Support8, the Small and Medium Sized Enterprises Act9, the Corporate Income Taxation Act10.
The social enterprises in Bulgaria are not supported through significant tax exemptions. The legislation does provide some fiscal advantages that are particularly relevant to the
activities of social enterprises. However, they don`t target them specifically.
In December 2021, the number of associations in Bulgaria is 12 87311. The total amount of revenues for 2020 for both associations and foundations is EUR 665,702,029.32.12 The estimated amount of revenues for associations only is EUR 244,335,59213.
The members of associations and foundations as per December 2020 are 2 241 182. Among them 176 521 are legal persons and 2 064 661 natural persons14.
The essential part of the active organizations in Bulgaria focus on the following areas: education (34 %), social services (29 %), regional development (24 %) youth (16 %)15. In almost 60% of the active NGOs, the majority of the employees work on a voluntary basis16. In 2020 the number of volunteers in the associations and foundations was 46 451 people. They worked a total of 1 064 411 hours.17
According to the Registry of non-profit legal entities, in 2021, in total 67 branches of foreign non-profit legal entities were registered in Bulgaria. Among them less than 10 declare themselves as a branch of an association.
1.Definition, types of association and characteristics
2.Sources of law founding associations
3.Formation requirements and constitutive acts and elements
8.Definitions of public interest
10. Economic activities permitted
11. Governance, operating rules and bodies
13. Reporting and transparency
14. Resources and assets management
1.Number of associations in Belgium
6.Share between voluntary and paid work
7. Data on cross-border activities
1. Definition, types of associations and characteristics
According to the strategy National Social Economy Concept18 of Bulgaria, social enterprises are businesses that produce goods and services for the market economy and allocate part of their resources to the accomplishment of social and economic goals.
The same document defines social enterprises as entities that develop within a specific local context and encompass all types of enterprises regardless of their legal structure. They are established and function mostly in view of social goals. They could be registered as associations, cooperatives, local self-supporting enterprises or groups, mutual-support companies, foundations, unions. The social enterprises operate between the traditional private and public sectors and encompass key characteristics of social goals combined with the entrepreneurial potential of the private sector.
The National Social Economy Concept states that social benefits generated are measured on the basis of the integration and employment of disadvantaged people, contributing to the process of social inclusion and the creation of social capital. In addition, as an important indicator of the added value produced by social economy are considered the savings of public funds for social benefits.
An important piece of legislation concerning associations, and more broadly social economy, is the Act on Enterprises of the Social and Solidarity Economy19, adopted
in 2018. This is the first law recognising legally important aspects of the changing context with regards to the ecosystem of social enterprises in Bulgaria. It recognizes namely the existence and function of the various actors of the social economy. It aims to provide a detailed definition of social enterprises. The Act introduces the following principles of the social and
solidarity economy:
1.Priority of social rather that economic objectives;
2. Cooperation for public and/or collective benefit;
3. Publicity and transparency;
4. Independence from the public authorities;
5. Participation of members, workers or employees in managerial decision-making.
The law also elaborates a definition of the nature, location and role of social enterprises
as economic entities, with a distinctly different value orientation (compared to the profit-oriented companies) and hybrid nature,
aiming to achieve high economic and social efficiency.
The Act defines two classes of social enterprises: Class A; Class A+. :
“Class A social enterprise” consists of any enterprise, irrespective of its organisational
legal form, which satisfies the following cumulative requirements:
1. Carries out a socially significant activity that produces social added value,
measurable according to a methodology approved by the Minister of Labour and
Social Policy20;2. Is transparently managed with the participation of its employees according to
the procedure established by the memorandum of association, statutes or other
structural document;
Additionally, the “Class A social enterprises” need to satisfy one of the requirements listed below:
The enterprise spends over 50% of its profits after tax for the last reporting period
(and a minimum of 7,500 BGN or 3,835 EUR) for carrying out a social activity
and/or purpose. The National Register will not rescind its recognition of a social
enterprise due to loss of profits, if it spends an amount at least equal to the
preceding (positive) accounting period for carrying out a social activity and/or
purpose.
A minimum of 30% and no less than 3 persons of the enterprise's employees get
recruited as representatives of enlisted disadvantaged groups.
“Class A+ social enterprise” describes any enterprise, irrespective of its organisational
legal form, which simultaneously meets all the conditions for a class A social enterprise
and at least one of the following additional conditions:
The social added value is fully implemented within the administrative boundaries
of municipalities which have experienced a level of unemployment equal to or higher
than the average for the country in the previous year;
The enterprise spends over 50% of its profits after tax (a minimum of 75,000 BGN
or 38,350 EUR) for carrying out a social activity. Class A + does not lose the acquired
category when, irrespective of the status of its profits, it spends an amount at
least equal to the preceding (positive) accounting period for implementing a social
activity and/or purpose.
At least 30% of the employees from the disadvantaged groups have worked
continuously within the enterprise for the last six months.
The main piece of legislation with direct implications on the associations is the Non-Profit Legal Entities Act.21 According to it: “The non-profit legal entities shall freely determine their goals and can designate themselves as organisations carrying out activities for public or private benefit. The determination shall be made by the statutes, articles of incorporation or amendments to them”. The two types of non-profit legal entities are associations and foundations. According to the definition mentioned above, they can be further split into two main groups: bodies carrying public or private benefit activities.
The activities in public benefit must include areas of action such as for example22: development and strengthening of the spiritual values, civil society, health care, education, science, culture, technologies, equipment or natural culture, and others (please see Section 8 on “Definitions of public interest”).
The main distinction between associations acting in public and private interest are:
specific requirements exist for the registration of an association operating for public benefit;
some differences exist with regards to the reporting requirements;
the type of support that could be provided by the state is different for associations operating for public benefit;
the procedures to be followed in case of a liquidation.
A primary source of law with relevance to the associations under Bulgarian legislation is the Constitution. According to article 44 of the Constitution of the Republic of Bulgaria:
“(1) All citizens shall be free to associate.
(2) The organization/s activity shall not be contrary to the country's sovereignty and national integrity, or the unity of the nation, nor shall it incite racial, national, ethnic or religious enmity or an encroachment on the rights and freedoms of citizens; no organization shall establish clandestine or paramilitary structures or shall seek to attain its aims through violence.
(3) The law shall establish which organizations shall be subject to registration, the procedure for their termination, and their relationships with the State.”23
The main piece of legislation regarding associations is the Non-Profit Legal Entities Act24. It regulates all the aspects of the work of associations in Bulgaria. Both the associations working for public and private interest are covered. Additional regulatory documents with relevance to the subject are also: the Commercial Act25, the National Social Economy Concept26, the Act on the Integration of People with Disabilities27, the Employment Encouraging Act 28, the Act on Social Support29, the Small and Medium Sized Enterprises Act30, the Corporate Income Taxation Act31. Their provisions have implications on the activities of the associations, while they don`t affect them solely. Among the provisions relevant to the associations are namely tax exemptions for entities employing people with disabilities, as well as requirements for liquidation of an association.
Finally, two new measures with relevance to the non-profit organisations entered into force in 2020 as a part of the provisions of the Measures Against Money Laundering Act. The non-profit organizations with a turnover over 10 000 EUR suspected of being used for money laundering or terrorist financing are obliged to conduct individual risk assessments and adopt internal rules to combat money laundering.
As stated in the Non-Profit Legal Entities Act, founders of an association can be Bulgarian and foreign legal entities and natural persons32.
The association can be incorporated by three or more persons, uniting for the purposes of carrying out non-profit activity.
An association designated for carrying out public benefit activity has to be incorporated by at least 7 individuals or 3 legal entities33.
The founders adopt the statutes which must contain the following elements: name, registration office, the goals and means for their achievement, the determination of the types of activities, the type of any additional economic activity (if any), the branches, the powers of the different bodies of the associations, the rules regarding the manner of representation of the associations, the rules regarding the membership, the final date of existence of the association, the rules regarding the calculation of contributions, the way of distribution of any properties after reimbursement of any existing credit34.
The two main types of associations (working for public and private interest) have to be registered in the Register of the non-profit legal entities administrated by the Registry Agency under the remit of the Ministry of Justice.
The name must include a clear indication of the type of the non-profit legal entity35 ( e.g. an association).
There are also special requirements concerning the headquarters of the associations: only living areas where its management is located can be utilized for this purpose; The address of the non-profit entity has to be the address of its management36.
A distinction regarding the registration regimes for associations working for public and private benefit is the number of people who can register it. An association designated for carrying out public benefit activity has to be incorporated by at least 7 individuals or 3 legal entities37 (while the associations working for private benefit can be registered by at least 3 individuals).
The cost for a primary registration of an association is relatively low 50 leva (25 EUR) for a primary registration. It could be done electronically for a reduced fee of 25 leva (12,5 EUR).
The annual fee for submission of an annual report about the activities of the association is 40 leva (20 EUR). There is also a reduction if done electronically 20 leva (10 EUR).
Special provisions exist regarding the liability of the associations. The associations enjoy all the rights and are liable for all the obligations not related to the natural qualities of the individuals and can possess property.
What is more, the acts of the court regarding insolvency of an association must be entered in the Register of the non-profit legal entities administrated by the Registry Agency under the remit of the Ministry of Justice.
The provisions of the Commercial Act apply in case of a bankruptcy.
An association is considered established by its entry in the register of the non-profit corporate bodies in the region of the district court at the location of the association. The central record of all the existing associations is Register of the non-profit legal entities administrated by the Registry Agency under the remit of the Ministry of Justice.
What is more, the activities of the founders, carried out on behalf of the founded association until the date of the registration must be passed by right on the association from the moment of its establishment.
When performing any activities, it must be indicated that the association is in a process of establishment. The persons who have concluded the transactions must be jointly responsible for the obligations taken over.
The associations enjoy all the rights and are liable for all the obligations not related to the natural qualities of the individuals and can possess property.
The associations can act in both public or private interest. If they act in public interest, it is defined through the type of their activities. Several areas of action are listed as public interest38:
1. the development and strengthening of the spiritual values, the civil society, the health care, the education, the science, the culture, the technologies, the equipment or the natural culture;
2. the support of the socially weak, of the disabled or the persons needing care;
3. the support of the social integration and the personal realisation;
4. the protection of the human rights or the environment;
5. other goals determined by a law
Several differences exist between the provisions of the legislation for the associations working for public and private benefit: specific requirements exist for the registration of an association operating for public benefit; some differences exist with regards to the reporting requirements; the type of support that could be provided by the state is different for associations operating for public benefit; the procedures to be followed in case of a liquidation.
Membership in the association is voluntary, every member shall have the right to participate in the management of the association, to be informed about its activity, to use its property and the results from its activity by the rules provided by the statutes.
What is more every member is obliged to make contributions, if required by the statutes.
The membership is terminated:
by a unilateral expression of will to the association
by the death or placement under full judicial disability;
by the exclusion;
by the termination of the non-profit legal entity;
in case of cancellation.
If the statutes do not provide otherwise, the decision for exclusion shall be taken by the general assembly for a conduct making the further membership incompatible.
When the statutes govern exclusion by a decision of the managing board or of another body of the association, this decision can be appealed before the general assembly.
The non-profit legal entities can carry out supplementary economic activity only if it is related to the subject of their main activity for which they are registered. What is more they must use the revenue for achieving the goals determined by the statutes or the constituting act. However, profit distribution is prohibited by law39.
The supreme body of the association is the general assembly. The managing body of the association is the managing board. 40
General Assembly
The general assembly consists of all members of the association, unless provided otherwise in the statutes.
Powers of the General Assembly
The general assembly:
1. amend and supplement the statutes;
2. adopt other internal acts;
3. elect and release members of the managing board;
4. admit and exclude members;
5. take decision for opening and closing down branches;
6. take decision for participation in other organisations;
7. take decision for transformation or termination of the association;
8. adopt the basic directions and programme for the activity of the association;
9. adopt the budget of the association;
10. take decisions regarding the obligation and the size of the membership fee or of the proprietary instalments;
11. accept the report on the activity of the managing board;
12. revoke decisions of the other bodies of the association contradicting the law, the statutes or other internal acts governing the activity of the association;
13. take other decisions stipulated by the statutes.
Convening the General Assembly
The general assembly is convened by the managing board at its initiative or upon request of one third of the members of the association. If, in the latter case, the managing board does not send a written invitation, within two weeks, for convening the general assembly it shall be convened by the court at the headquarters of the association upon written request of the interested members or a person authorised by them.
The invitation must contain the agenda, the date, the hour and the place of holding the general assembly and the initiative by which it is convened. Unless provided otherwise by the statutes, the invitation shall be announced in the Non-Profit Legal Entities Register kept by the Registry Agency and put in the building where the management of the association is located not later than one month before the set day.
Quorum
If the statutes do not provide otherwise, the general assembly shall be considered legal if more than half of all members are present. In case of lack of quorum, the assembly can be postponed by one hour at the same place and with the same agenda and it can be held, regardless of the number of the present members, unless the statutes stipulate otherwise. 41
Voting
Every member of the general assembly is entitled to the right of one vote. A member of the general assembly shall not have a right to vote in the solution of issues regarding: 1. himself, his spouse or relative on the ascending line - without restriction, on the collateral line - up to fourth degree, or by marriage - up to second degree including; 2. corporate bodies where he/she is a manager or can impose or hinder the taking of decisions.
One person can represent up to three members of the general assembly on the grounds of a letter of attorney, unless other norm of representation or assembly of the proxies is provided by the statutes. A person authorized with a power of attorney can not transfer the authorization to a third person42.
Decision-making
The decisions of the general assembly shall be taken by a majority of the present.43.
Managing Board
The managing board consists of at least three persons. All of them must be members of the association. In case when a legal entity is member of an association, natural persons who are not members of the association can be appointed as a board members. The members of the managing board are elected for a term of up to five years.
The managing board elects a chairman among its members. The statutes can stipulate that the chairman is elected by the general assembly or by other body of the association. By a decision of the general assembly the functions of a managing board can also be executed by one person – appointed as a manager44.
Powers of the Managing Board
The managing board is in charge of the following responsibilities’:
1. represent the association, determining the volume of the representative power of its individual members;
2. ensure implementation of the decisions of the general assembly;
3. administer the property of the association in compliance with the requirements of the statutes;
4. prepare and submit to the general assembly a draft budget;
5. prepare and submit to the general assembly a report on the activity of the association;
6. determine the order and organise the activity of the association, including the one carried out for public benefit, and shall be liable for that;
7. determine the address of the association;
8. take decisions on all issues which, according to a law or the statutes, do not belong to the powers of another body;
9. execute the obligations provided by the statutes.45
Sessions of the Managing Board
The sessions of the managing board have to be convened as required by the statutes (the frequency can vary for each association) and chaired by the chairman, unless provided otherwise by the statutes. The chairman shall be obliged to convene a session of the managing board upon a written request of one third of its members. If the chairman does not convene a session of the managing board within one week it can be convened by each of the interested members of the managing board. In the absence of the chairman, the meeting shall be chaired by a member of the managing board appointed by it. The managing board can take a decision if more than half of its members are present at the session. A person is considered present when there is a telephone or other connection guaranteeing the establishment of his/her identity and allowing his/her participation in the discussion and taking decisions. The voting of this member shall be certified in the minutes by the chairman of the session. The decisions must be taken by a majority of those present or the majority of all members (for some specific areas of action). The statutes can govern the decisions, with exception of those under the preceding sentence, to be taken by other type of majority. The managing board can take a decision without holding a meeting if the minutes from the decision made are signed without remarks and objections by all members of the managing board46.
Specific provisions apply to associations working for public benefit. The Government can support and encourage the non-profit legal entities designated for carrying out public benefit activity through tax, credit interest, customs and other financial and economic exemptions, as well as financing, under conditions and by an order determined by the respective special laws.
In addition, the Government is in charge of developing social policies in support of the citizens’ initiatives, such as creation of new associations. The body in charge is the Council of Ministers.
A Council for the Development of Civil Society is established within the Council of Ministers. It is in charge of the development and implementation of policies to support the development of civil society and the associations as an important vehicle for its development. The Chairman of the Council is the Deputy Prime Minister.
Among its key responsibilities with relevance to the associations are: giving opinions on all the draft laws in the field; collecting data about the public funds allocated to citizens initiatives such as associations; determines the priorities and the distribution of public funding in support of associations working for public interest; supports the interaction between national, local authorities and the associations.
Different regimes exist for associations operating in public and private benefit.
The associations operating for public benefit are obliged to submit an annual activity report to the Registry Agency by the end of September every year.
The report must contain the activities undertaken during the year, its relevance to the strategic priorities of the organization, the amount of the donations received, the breakdown of the rest of the income obtained, the overall balance of the organization. 47
The requirements for associations working for private interest are different. They must submit a report covering just the financial results of the entity.
The associations operate with the following main types of resources:
incomes from main non-profit activity,
incomes from donations (under special condition48),
incomes from donations without a special condition49
incomes form membership,
income from other economic activities.
The asset management is determined by the statutes adopted by each association.50. Among the subjects that must be covered in the statute are the rules for collection of members contributions, as well as the steps to be followed during a potential liquidation.
The Managing board is in charge of governing the assets of the association during the period of existence of the association. However, it must respect the requirements of the statute.
Specific provisions exist for the associations working for public interest with regards to the asset management. At least 2/3 of the members of the General Assembly must support a decision on the transfer of assets to the following categories of people: members of the others governing bodies of the organization, or their spouses and relatives, former members of the governing bodies or former donors of the association.51
For the associations working for private interest, the liquidation must be carried out by the managing body or by a person appointed by it. In case of bankruptcy, the regime determined by the Commercial act applies.
In addition to the provisions of the Commercial Act, special requirements apply to the associations working for public benefit. The founders of the association or their relatives are not allowed to benefit from its assets after liquidation. The assets must be transferred to a non-profit entity with a similar activity or a local authorities which is obliged to utilize them for an activity very similar to the original purpose of existence of the body52.
Fundamental decisions related to the associations’ life are taken by the General Assembly. Among its key powers are namely53: amend and supplement the statutes; adopt other internal acts; elect and release members of the managing board; admit and exclude members; take decision for opening and closing down branches; take decision for participation in other organisations; take decision for transformation or termination of the association; adopt the basic directions and programme for the activity of the association; adopt the budget of the association; take decisions regarding the obligation and the size of the membership fee or of the proprietary instalments; accept the report on the activity of the managing board; revoke decisions of the other bodies of the association contradicting the law, the statutes or other internal acts governing the activity of the association; take other decisions stipulated by the statutes.
The taxation regime of associations follows the regime for companies. The State is in principle encouraged by the Non-profit legal entities Act to support the associations working for public benefit through tax initiatives and other possible policy leviers.
Despite that the State is encouraged to support the associations working for public benefit, this is not translated into practice and the associations in Bulgaria are not supported through significant tax exemptions. Some fiscal advantages are relevant for their activities. However, they don`t target them specifically and apply to all Bulgarian enterprises. Among them are tax incentives provided by the Corporate Income Tax Act for donors of certain vulnerable groups (people with disabilities, socially disadvantaged, etc.). In addition to that, benefits for employers of long-term unemployed people or people with disabilities are also available.
Therefore, the associations can request tax exemptions if they work with people with disabilities. Specialised enterprises and cooperatives of people with disabilities are allowed to request an exemption for the full amount of the annual corporate tax. According to the provisions of the legislation in place, they are allowed to use it for the integration of people with disabilities or to maintain and open jobs for unemployed persons in the next two years. This opportunity is available if the legal entity employs 20 to 50% of people with different sort of disabilities (the different types of disabilities that could be considered are listed in the Corporate Income Tax Act).54
What is more, specialised enterprises and cooperatives for people with disabilities could be reimbursed for up to 30% of the insurance contributions for the total number of employees. In addition, they can receive financial support from the Agency for people with disabilities. The Value Added Tax Act allows some legal entities to get an exemption from VAT on certain goods and services, which can also be beneficial for associations.
In December 2021, the number of associations in Bulgaria was 12 873. This number is relatively lower compared to the number of foundations: 22 200 in December 202155.
In general, in Bulgaria, there is a positive trend of the number of associations and foundations. As highlighted in the study Active NGOs in Bulgaria in 2017 56 more than half of the surveyed representatives of active NGOs in Bulgaria (55%) think that there is an increase in civic activity and citizen participation in the activities and causes of NGOs (in comparison to 2012).
However, a significant difference exists between the entities registered and the number of active organizations that do submit annual reports on their activity (many registered associations are not active). The total number of associations and foundations that have submitted an annual report on their activity in 2020 the National Institute of Statistics are 955857.
Nevertheless, the number of active associations is growing: 9243 (2013), 9512 (2014). 9923 (2015), 9933 (2016), 9540 (2017). 9727 (2018) 9754 (2019) 9558 (2020).
The members of associations and foundations as per December 2020 are 2 241 182. Among them 176 521 are legal persons and 2 064 661 natural persons58.
As stated in the study Active NGOs in Bulgaria in 2017, prepared by the Open Society Institute – Sofia, the essential part of the active associations in Bulgaria focus on the following areas : education (34 %) , social services (29 %) , regional development (24 %) youth (16 %). Other areas with a much smaller share of the total entities are namely: donations, culture , human rights59.
According to official statistical data, the revenues from NGOs economic activities in general demonstrate a growing trend: revenues reportedly nearly doubled between 2005 and 2016 (with some fluctuations). The total amount of the revenues for 2020 for both associations and foundations is EUR 665,702,029.32.60 The estimated amount for associations only is EUR 244,335,59261.
Table 1: Main sources of revenues of Associations and Foundations 2020
Income from main activities (in thousands of EUR) |
Donations (merged for donations for specific purpose and general donations) (in thousands of EUR) |
Profit from other economic activities (in thousands of EUR) |
Membership (in thousands of EUR) |
|
|---|---|---|---|---|
| Total for associations and foundations for 2020 | 320,337 | 169,687 | 8,957 | 44,300 |
| Estimated amounts for associations only for 202062 | 117,574.72 | 62,280.98 | 3,287.53 | 16,259.63 |
Source: National Statistical institute 63
The economic weight of associations only is estimated to 0.40% (total assets as % of nominal GDP as of YE 2020).
According to the National Statistical Institute data (2013), in total 5,985 people were employed by associations and foundations. For the same year, the estimated share of people employed in associations and foundations was 0.13% of the total workforce. In addition, there is a concentration of organizations/jobs in the capital Sofia or the rest of the big cities.
In 2020, the number of volunteers in the associations and foundations was 46 451 people. They worked a total of 1 064 411 hours. 64
According to the study "Active NGOs in Bulgaria in 2017", prepared by the Open Society Institute – Sofia, in almost 60% of the active NGOs, the majority of the employees work on a voluntary basis. Low quality of jobs is another characteristic of the sector highlighted by the report. Among those engaged on a paid contract, those engaged in a short-term contract predominate. The salaries of the majority of non-governmental organizations, according to representatives of the organizations themselves, are lower than the average for the public sector. Nearly half of the surveyed organizations (45%) express the opinion that they are at risk of an outflow of qualified experts in the next 3 years.
The number of international associations operating in Bulgaria is relatively low. According to the Registry of non-profit legal entities, in 2021, 67 branches of foreign non-profit legal entities were registered in Bulgaria. Among them less than 10 declare themselves as a branch of an association.
Despite the fact that the number of non-government organizations, including associations, is growing, the public trust in them in Bulgaria is low. According to an opinion poll of the Open Society Institute in Bulgaria prepared in 202165, just 16% of all respondents approve their work. The main reason behind it is the "lack of information about their activities" (51%). They are perceived as well "an instrument for foreign influence" (because 33% of the respondents believe that they are financed by international donors).
Constitution of the Republic of Bulgaria, available at: https://www.parliament.bg/en/const
The Non-Profit Legal Entities Act, https://www.lex.bg/laws/ldoc/2134942720
The Commercial Act, https://www.mi.government.bg/bg/library/targovski-zakon-267-c25-m258-1.html
National Social Economy Concept, http://seconomy.mlsp.government.bg/en/page.php?c=1&d=54
The Act on the Integration of People with Disabilities, https://www.lex.bg/laws/ldoc/2135491478
The Employment Encouraging Act, https://www.lex.bg/laws/ldoc/-12262909
The Act on Social Support , https://www.lex.bg/laws/ldoc/2134405633
The Small and Medium Sized Enterprises Act, https://www.lex.bg/laws/ldoc/2134682112
The Corporate Income Taxation Act, https://www.lex.bg/laws/ldoc/2135540562
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• National Statistical Institute, Available at: http://www.nsi.bg/bg/content/370 5/D1D0B11
• National Statistical Institute. Available at https://infostat.nsi.bg/infostat/ pages/reports/query.jsf?x_2=489
• National Strategy forPoverty Reduction and Social Inclusion 2020. Available at: http://www.strategy.bg/StrategicDocuments/View.aspx?lang=bg-BG&Id=790
• OP Human Resources Development. Available at: http://ophrd.government.bg/
• OP Competitiveness. Available at: http://www.opcompetitiveness.bg/
• Open Society Foundation (2017) The active NGOs in Bulgaria in 2017, Sofia.
• Panteia (2012) Study on the current situation and prospects of mutuals in Europe, Final report, Country studies, Broek, S., Buiskool, B.-J, Vennekens, A., van der Horst, R.
financed by the EC, DG ENTR.
• Register of specialised enterprises and cooperatives of people with disabilities, Available at: http://ahu.mlsp.government.bg/portal/se/
• Social Economy website oftheMinistry of Labour and Social Policy, Available at: http://seconomy.mlsp.government.bg/index.php
• Zaimova, D., Doitchinova, J., Yarkova, Y. (2014) Changing roles of cooperative movement in Bulgaria - overview through rural development perspective, FP7- PEOPLE-
2013-IAPPMarie Curie Industry-Academia Partnerships and Pathways (IAPP). > >Workshop for Civic Initiatives Foundation. Available at: https://frgi.bg/bg/ articles/what
new/competition/fund-for development of NGOs business
• USAID (2013) Index for Sustainability of NGOs 2012. Available at: http://www.bcnl.
org/uploadfiles/documents/news_docs/bulgaria.pdf.
National Social Economy Concept, http://seconomy.mlsp.government.bg/en/page.php?c=1&d=54
https://base.socioeco.org/docs/social_and_solidarity_based_enterprises.pdf
The Non-Profit Legal Entities Act ,https://www.lex.bg/laws/ldoc/2134942720
https://www.mi.government.bg/bg/library/targovski-zakon-267-c25-m258-1.html
Source: Registry Agency, Registry of non-profit legal entities, Ministry of Justice
National Statistical institute https://nsi.bg/sites/default/files/files/pressreleases/ACT_FIN2020p_ZF1B04Q.pdf
https://nsi.bg/sites/default/files/files/pressreleases/ACT_FIN2020p_ZF1B04Q.pdf
Source: National Statistical Institute: https://nsi.bg/sites/default/files/files/pressreleases/ACT_FIN2020p_ZF1B04Q.pdf
See study: Active NGOs in Bulgaria in 2017, prepared by the Open Society Institute – Sofia
Study "Active NGOs in Bulgaria in 2017", prepared by the Open Society Institute – Sofia,
National Statistical institute https://www.nsi.bg/bg/content/2383/%D1%81%D0%B1%D0%BE%D1%80%D0%B5%D0%BD-%D0%BE%D1%82%D1%87%D0%B5%D1%82-%D0%B7%D0%B0-%D0%BF%D1%80%D0%B8%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%B8-%D1%80%D0%B0%D0%B7%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%BD%D0%B0-%D1%81%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D0%BD%D0%B8%D1%8F%D1%82%D0%B0-%D0%B8-%D1%84%D0%BE%D0%BD%D0%B4%D0%B0%D1%86%D0%B8%D0%B8%D1%82%D0%B5
Policy Strategy: National Social Economy Concept, adopted in 2011 by the Ministry of Labour and Social Policy of Bulgaria, http://seconomy.mlsp.government.bg/en/page.php?c=1&d=54
https://base.socioeco.org/docs/social_and_solidarity_based_enterprises.pdf
According to the Act on the enterprises of the social and solidarity economy: "Social added value" is the achieved social effect for the target group as a result of the activity carried out by the social enterprise, taking into account both positive and negative changes and the accompanying effects as a result of other actions or lack of action by the social enterprise. enterprise.
They are listed in article 38 of the Non-Profit Legal Entities Act, op. cit.
Constitution of the Republic of Bulgaria, available at: https://www.parliament.bg/en/const
https://www.mi.government.bg/bg/library/targovski-zakon-267-c25-m258-1.html
They are listed in article 38 of the Non-Profit Legal Entities Act, op. cit.
The provisions of Articles 23 to 32 of the Non-Profit Legal Entities Act cover this aspect of the governance of the associations in Bulgaria, The Non-Profit Legal Entities Act, op.cit.
when the donor pre- determines that the donation can be used for specific purposes only;
Articles 15 and 20 and 31 contain provisions relevant to resources and assets management The Non-Profit Legal Entities Act, op. cit.
The provisions of Articles 23 to 32 of the Non-Profit Legal Entities Act cover this aspect of the governance of the associations in Bulgaria, The Non-Profit Legal Entities Act, op.cit.
Source: Registry Agency, Registry of non-profit legal entities, Ministry of Justice
https://csoleaders.frgi.bg/bg/blog/resursi/aktivnite-npo-v-balgariya-prez-2017-g
https://www.nsi.bg/sites/default/files/files/pressreleases/ACT_FIN2017p_FZ93BH3.pdf
The methodology of the study allowed respondents to select more than one area of activity; as a consequence, the total percentage is above 100%.
National Statistical institute https://www.nsi.bg/bg/content/2383/%D1%81%D0%B1%D0%BE%D1%80%D0%B5%D0%BD-%D0%BE%D1%82%D1%87%D0%B5%D1%82-%D0%B7%D0%B0-%D0%BF%D1%80%D0%B8%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%B8-%D1%80%D0%B0%D0%B7%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%BD%D0%B0-%D1%81%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D0%BD%D0%B8%D1%8F%D1%82%D0%B0-%D0%B8-%D1%84%D0%BE%D0%BD%D0%B4%D0%B0%D1%86%D0%B8%D0%B8%D1%82%D0%B5
https://nsi.bg/sites/default/files/files/pressreleases/ACT_FIN2020p_ZF1B04Q.pdf
The share of the income is estimated on the basis of the number of associations and foundations registered in the Registry of Non- Profit legal entities.
National Statistical institute https://www.nsi.bg/bg/content/2383/%D1%81%D0%B1%D0%BE%D1%80%D0%B5%D0%BD-%D0%BE%D1%82%D1%87%D0%B5%D1%82-%D0%B7%D0%B0-%D0%BF%D1%80%D0%B8%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%B8-%D1%80%D0%B0%D0%B7%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%BD%D0%B0-%D1%81%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D0%BD%D0%B8%D1%8F%D1%82%D0%B0-%D0%B8-%D1%84%D0%BE%D0%BD%D0%B4%D0%B0%D1%86%D0%B8%D0%B8%D1%82%D0%B5
National Statistical institute https://www.nsi.bg/bg/content/2383/%D1%81%D0%B1%D0%BE%D1%80%D0%B5%D0%BD-%D0%BE%D1%82%D1%87%D0%B5%D1%82-%D0%B7%D0%B0-%D0%BF%D1%80%D0%B8%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%B8-%D1%80%D0%B0%D0%B7%D1%85%D0%BE%D0%B4%D0%B8%D1%82%D0%B5-%D0%BD%D0%B0-%D1%81%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D0%BD%D0%B8%D1%8F%D1%82%D0%B0-%D0%B8-%D1%84%D0%BE%D0%BD%D0%B4%D0%B0%D1%86%D0%B8%D0%B8%D1%82%D0%B5
Public trust in the NGOs in Bulgaria in 2021, available at https://osis.bg/?p=4016.