Comparative legal analysis of associations laws and regimes in the EU. Country Report: France
Executive summary
French legislation defines associations as follows: an agreement between two or more persons for sharing, on a permanent basis, their knowledge or activities for any purpose, except sharing profits. It is ruled under contracts and obligations laws1.
Public authorities recognize two categories of associations: 1) registered association; also known as “association loi 1901” or as association à but non lucratif; 2) de facto association, which is not registered but has an existence from a legal perspective.
There are also two types of “association loi 1901” concerning the purpose of the associations: 1) association of general interest, or “association d’intérêt general”, a tax status granted by tax administration and allowing this type of associations to offer tax reduction to donors2; 2) association of common interest, or “association reconnue d’utilité publique”, a legal status granted by the ministry of Interior and the Council of State, or Conseil d’Etat, and allowing this category of associations to widen its range of resources from donors and offer a higher tax reduction to donors.3
Legislation is based on a variety of legal sources: the Constitution, laws, decrees, regulations case law and even recommendations from public authorities. However, the act of 1st July 1901 related to association contract is the core source of law cencerning associations. This act is designed to be a general framework, letting people form and manage associations as free as possible, regarding formation, management, purposes, internal regulations, declarations to public authorities, etc.
The organization acquires the legal personality once its registration is validated by public authorities.
The association is made up of several bodies: an office (bureau), a board of directors (conseil d’administration) and a general assembly (assemblée générale).
The registration of an association is free of charge. Legislation related to association loi 1901 does not mention economic activities. Therefore, they are permitted, provided that there is no distribution of profits.
The associations in France are exempt from corporate tax, if: the management is philanthropic, and the organization does not compete with commercial businesses;4 non-profit activities are overwhelming and revenue from lucrative activities is under EUR 73 32.5
The associations of general interest are exempt from value added tax in the following cases:6 for sales to their members limited to 10% of the revenue from the sale in question; revenue from lucrative activities under EUR 73 432 ; sales in charity fairs, maximum six times a year.
According to INSEE, the French national public institute for statistics, there are 1,3 million active associations in France, as of 2018 (last figure available). The minimum number of members of the associations in France in 2018 can be estimated to 2,6 million.
Their economic weight is estimated to 4,7 % of GDP. There are 21 million voluntary “participations” to associations, while paid and voluntary work within association is equivalent to 2,08 million full time jobs.
Contents
1.Definition, types of association and characteristics 6
2.Sources of law founding associations 7
3.Formation requirements and constitutive acts and elements 7
8.Definitions of public interest 11
10.Economic activities permitted 12
11.Governance, operating rules and bodies 12
13. Reporting and transparency 16
14. Resources and assets management 17
1.Number of associations in France 21
6.Share between voluntary and paid work 24
7. Data on cross-border activities 24
French legislation defines associations as follows: an agreement between two or more persons for sharing, on a permanent basis, their knowledge or activities for any purpose, except sharing profits. It is ruled under contracts and obligations laws.7
Public authorities recognize two categories of associations:
registered association; also known as “association loi 1901” or as association à but non lucratif;
de facto association, which is not registered but has an existence from a legal perspective.
Whoever writes or talks about associations always refers to registered ones, if no precision.
There are two types of “association loi 1901”:
association of general interest, or “association d’intérêt general”, a tax status granted by tax administration and allowing such associations to offer tax reduction to donors.8
association of common interest, or “association reconnue d’utilité publique”, a legal status granted by the ministry of Interior and the Council of State, or Conseil d’Etat, and allowing such associations to widen its range of resources from donors and offer a higher tax reduction to donors.9
There is one exception to association loi 1901: association in Bas-Rhin, Haut-Rhin and Moselle territories, or départements., commonly known as Alsace-Moselle. This status (a legacy from the German realm in 1871-1918) is available and mandatory if the association is formed and registered in these three territories, in application of local civil code and to the exclusion of the status of association loi 1901.10 It can be either for-profit or non-profit. Local civil code of Alsace-Moselle regulates in details formation, governance and management,11 making this status much less flexible than association loi 1901.
The French constitution of 4 October 1958 and its two preambles, Declaration of the Rights of Man and of the Citizen of 1789 and Preamble of the Constitution of 27 October 1946, do not explicitly mention the right to form a non-profit organization. Article 2 of the first preamble refers only to a “any political group” or toute association politique, but does not aim specifically non-profit organizations. Article 6 of the second one only refers to the right of “any man to defend its rights and interests through trade union actions”.
Then “the principle of freedom of association” is explicitly considered as one of the “fundamental rights” by the Constitutional Council, the French Supreme court, with the landmark decision n° 71-44 DC of 16 July 1971 dealing with the Act of 1st July 1901 related to association contract.
Primary source of law for French-based non-profit organization is the Act of 1st July 1901 related to association contract, or loi du 1er juillet 1901 relative au contrat d'association, and the Decree of 16 August 1901 for the execution of the Bill of 1st July 1901 related to association contract, or décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.
Association loi 1901 is a general and flexible framework. Subsequently, rules applying to formation, operating rules, etc., are a few and simple, allowing the associations to choose their approach to management.
1. Regular association
Formation of an “association loi 1901” by persons (natural persons or legal entities) is a free act and does not require any preliminary permission.12
According to the act of “association loi 1901”, contracting persons act as founding members.13 Law does not mention if they must hold an executive function, but there must be de facto one president and one treasurer to fulfil legal obligations when submitting the application for registration.
An association is composed of at least two persons (seven in Alsace-Moselle), regardless citizenship or residence permit. Minors can also form an association:14
for a minor of 16-18 years old, legal representatives must be informed before registration what the minor’s role within the organization will be; however he/she has not the right to reject it.
for a minor under 16 years old, a written approval from minor’s legal representatives is necessary prior to registration.
According to the act of association loi 190115 and the decree of association loi 1901, the associations requesting a registration must provide the following elements:
a list of founders and executive officers; it must include a full list of member’s names, job, address and citizenship;
the statute, including the association’s name and the purpose;
a report, or procès-verbal, of the founding general assembly.
Taking into account that the law does not specify what elements the statute must contain, except the aforementioned elements, its content is can vary, as any contract under civil law16. Nevertheless, public authorities recommend, while sending the registration form, to include the following elements:17
association’s name, purpose, life’s duration, seat;
conditions for members’ admission and removal;
rules related to organization, management and powers of executive officers;
conditions for statute’s modification and dissolution;
rules related to awarding association’s properties in case of dissolution (voluntary-based, legal status based, judiciary decision-based or decree-based).
What is more, commercial activities, affiliation to a federation or a parent-body and activities legally supervised by a ministry must be mentioned in the statute.18
2. Associations of public interest
An “association loi 1901” requesting additional public interest status must provide to the public authorities the followings acts and elements:19
a copy of registration published in the Government gazette;
a statement dealing with origin, development and purpose for granting the public interest status;
the statute;
a list of offices;
a list of members, including their age, citizenship, address and job for physical persons, or name, purpose and seat for legal entities;
last financial statement;
a sum up of movable and immovable assets and liabilities;
a copy of the decision from the general assembly to apply the public interest status.
There are additional requirements regarding the statute. While aforementioned elements of statute were indicative for regular associations, they are mandatory for association of public interest. Also, the statute must include additional elements, as follows:20
rules regarding office management and powers of executive officers;
commitment to keep the préfet informed about every change within association’s administration within three months, and present without moving logs and accounting documents, for every requisition made by the préfet;
maximum amount of remunerations within the association if the work is not totally voluntary.
For both regular associations and associations of public interest, public authorities provide a template and share recommendations. The founders are free to adapt them.
Registered associations
Registration procedure for an “association loi 1901” is free of charge. Only constitutive acts and elements are required.
The registration process, either physical or web-based, takes place at the préfecture21. While the préfecture is formally a public body representing locally the Government as whole, the procedure lies in the jurisdiction of the Ministry of interior.
General interest associations
There are no requirements about the general interest tax status. Tax administration assesses if the applying association meets the general interest definition, based on the constitutive acts and some other elements upon request.
Public interest associations
Registration as association of public interest requires the following elements, according to law:22
being a registered association since at least three years, except if forecast resources are enough to make its financial balance secure;
“respecting the principles of liberty, equality, fraternity and the dignity of Human person, as well as the symbols of the Republic” (official language, national flag, national anthem, national motto and ruling principles);
not questioning the secular characteristic of the Republic;
not causing harm to public order.
All the procedure is free of charge.
There is no specific law regarding associations in this matter. General law applies,23 so an association is liable as any legal entity24 regarding civil law, criminal law, commerce law, labour law, etc.
Executive officers (“dirigeants”) are also liable in person:
for wilful misrepresentation as well as management faults, but the sanctions for a voluntary workers are less severe comparing to the employees, according to civil law;25
general criminal law applies to executive officers, unless their action was not intentional and in line with legal and safety duties.26
both legal and de facto executive officers for faults leading to insolvency or judiciary liquidation, according to commercial law,27 and they can be liable in solidum regarding tax payment, according to tax law.28
The associations receive a confirmation receipt five days after submitting their application for registration.29
The organization acquires the legal personality once its registration is validated by public authorities.
Validation is a formal process: it occurs if the application and all required elements are complete, and public authorities cannot deny registration to any association with a complete application.30 Registration is published in the Government gazette within a couple of days. An identification number is provided.
Regarding the public interest status, according to decree of association loi 1901, the organization acquires the public interest status at the end of the following procedure:31
the application is proceeded and an inquiry is conducted by the Ministry of interior; it may request the opinion from the City Council and a report from the préfet where the association has its seat;
the Ministry of interior requests the opinion from ministries in question with the matter;
the Ministry of interior forwards the application and its opinion to the Council of State for final review and resolution; the Council of State may request the association to modify its statute;
the public interest status is granted by a decree from the Ministry of interior.
Neither the act nor the decree related to “association loi 1901” provide a definition of public interest, or utilité publique, for association reconnue d’utilité publique.
Public authorities present five conditions when applying this additional status. These conditions are a mix of definition and criteria. An “association loi 1901”:32
is recognized in this category if it holds the general interest status and has an influence and reputation larger than a local scale;
is eligible if it has at least 200 members and “an effective and real association life (that is to say an unquestionable participation of to association’s activities)”, if it has“ a democratic governance and democratic-designed legal statute”, and if it has “serious financial soundness (that is to say yearly resources of EUR 46,000 minimum, public subsidies weighing less than half of its budget and a positive balance over the last three financial years)”.
The definition of public interest is based on the general definition of general interest, or intérêt général, for association loi 1901 reconnue d’intérêt général. There are no specific provisions in the act and decree related to association loi 1901.
The general interest status is defined by public authorities as follows:33
“does not conduct for profit activities”;
“a philanthropic management”;
“does not work for the good of a limited circle of people”.
The following range of activities are qualifying for this status: “philanthropy, education, science, social aid, humanitarian aid, sports, family, culture or promotion of art heritage”.34
Anyone, regardless citizenship and age, can become member of an association. Membership regimes, if the association chooses to have some (membership categories and conditions, subscription conditions, etc.), are defined within the official and the internal regulations documents.
The act of association loi 1901 provides few elements regarding membership. It deals only with:
access to membership for minors, without any condition;35
voluntary withdraw, which can be proceeded “at any time, after paying subscriptions to be due and of the current year, regardless any opposite disposition”.36
Legislation related to association loi 1901 does not mention economic activities. Therefore, they are permitted, unless there is no distribution of profits.
Legislation provides very few elements regarding governance, operating rules and bodies, so contracting persons (the members of the association) are free to determine how to organize and govern the associations.
The association is made up of several bodies: an office (bureau), a board of directors (conseil d’administration) and a general assembly (assemblée générale).
The board of directors represents the governing body of the associations. It is made up of directors elected at the general meeting by the members. The term of office is determined in the statute of the association.
The Office is responsible for implementing the decisions of the board of directors and is elected by the same board. It is composed of the President (legal representative), a treasurer (responsible for controlling and settling expenses) and a Secretary (ensuring the legal functioning of the structure by keeping records).
The General Assembly is the sovereign body of the association and brings together all the members of the association.
Only one body is mandatory, as it is mentioned, only once, by the decree of association loi 1901: the general assembly.37
The sessions of the General Assembly are mandatory in the following cases:38
for any association with a revenue of more than EUR 153 000 from public subsidies;
for a voluntary dissolution.
All associations are required to undertake the following actions:39
inform public authorities within three months about every change within its administration and all modification of the statute;
in addition to the aforementioned obligations, associations of associations40 holding a central governing body must provide the name, the purpose and the seat of member associations, and inform the public authorities, within three months, when there is a new member.
minors are allowed, with one of its legal representative’s written permission, to conduct any operations, excluding those related to ownership (property management, etc.).
Some operations are de facto mandatory, as they are necessary to hold the General Assembly as a body and to organize the general assembly as a meeting: an agenda including nomination of executive officers, annual report and decisions related to budget. Public authorities recommend associations to adopt an internal regulations document, for which should be included an agenda with the aforementioned elements as well as the procedures related to the agenda.41
The ministry of Interior also indicates on its website that case law imposed some operating rules as mandatory:42
“description of topics on the agenda must be precise, in order to make the members prepared for debates”;
description of topics on the agenda must not lead to both a positive and a negative answer, to avoid any misinterpretation and to reduce the likelihood for some answers to be unapplicable;
agenda may include miscellaneous topics, but only on minor aspects without management and activities;
the General Assembly deliberates only over topics on the agenda and on notifications for meetings;
the General Assembly deliberates over every topic on the agenda, removing topics is forbidden, the meeting is over once all the topics have been debated.
Beyond the legal framework, there are several types of governance models (Table 1) to account for the diversity of the associative world.
Table 1: typology of modes of association’s governance43
| Typology | Values | Exemples |
|---|---|---|
| Professionalized governance | Strategic and managerial Board members chosen for their management skills |
Cultural associations Education and training activities |
| Militant governance | Implication and power of conviction | Education and training Culture Ex: La ligue de l’enseignement |
| Narrowed governance | Knowledge of the association’s project and history Strong presence of a charismatic leader (president and/or director) |
Ex : Sports club |
| Externalized governance | Ability to follow specific orientations and reach expected result Strong involvement of external stakeholders (donors, funders). Weak formalization and few management tools Ex-officio members on the board of directors |
Hobbies/ cultural associations |
1. Regular association
State supervision is very limited. According to the act of association loi 1901, public authorities, de facto the Ministry of interior, can decide to terminate the activities of any association grounded on an illicit cause or purpose, opposed to legislation, good moral standards, causing harm to entirety of national land and to the republican form of government.44
If the public administration concludes that an association breaks the law, it introduces a procedure to the Ministère public, the judicial authority charged with defending the interests of society, which may open an enquiry, and then request the dissolution of the association by the court where the association has its seat.45
2. Association of public interest
The supervision of the association of public interest is in the jurisdiction of the Ministry of interior and/or the Council of State.
As aforementioned, check and approval by the Ministry of interior and the Council of State are required for the formation, according to the act and decree of association loi 190146. The procedure is the same for winding up.47
Approval from the Council of State is necessary in case of a union with another organization or split, also while proceeding to dissolution without liquidation.48
Approval from the Council of State, based on a report from the Ministry of interior, is necessary, according to law:49
for modifications of the association’s statute or for voluntary dissolution;
or only by the Ministry of interior if the ministerial order is consistent with the decision of the Council of State;
or, by exemption, only by the Ministry of interior if modification is related to the transfer of the seat within France.
Approval from the Ministry of interior (Préfet) is necessary for internal regulations document, if association choose to have one (as element of the statute), according to procedures.50 Permission from the préfet is necessary for taking a loan or an alienation of property, according to the procedures.51 Accounting documents and decisions from the General Assembly related to accounts must be communicated to the Ministry of interior, as well as, if applicable, to technical ministries supervising association’s activities, according to procedures.52
3. For all associations
All associations granted a public subside: must provide evidence to granting public authorities that subsidies were used for the agreed and right purpose;53 may be investigated by the bureau, or inspection générale des finances, about management related to public subside.54
It is important to highlight that membership is also a contract, therefore general provisions of civil law apply.55
Reporting is mandatory for associations:
receiving more than EUR 153 000 of public subsidies, as filing of accounts is a mandatory operation;56
conducting economic activities;
holding the public interest status57
An auditor must certify annual report in one of the following general cases:58
association getting more than EUR 153 000 of public subsidies;
association of common interest getting more than EUR153 000 of donations eligible for tax reduction;
association having economic activities (meeting 2 out of these 3 criteria: at least 50 employees, turnover or resources of EUR 3,1 million excluding tax, at least 1,55 million euros in balance sheet);
association with financial resources of more than EUR 200 000 and employing one to three executive officers.
Regarding transparency, everyone has access to the statute, decisions related to management and mandatory documents of any association at the préfecture, on site or by mail.59
In addition to this, associations getting more than EUR 153 000 of public subsidies or more than EUR 153 000 of donations which are eligible for tax reduction must submit their annual report for publishing in the Government gazette.60
1. Resources
For any association loi 1901, resources are based on:
pecuniary interest, subscriptions and donations,61
revenue from economic activities mentioned in the statute;
revenue from exceptional economic activities on exceptional occasions such as charity fairs fundraising events and others;62
public subsidies (a convention is mandatory for subsidies over EUR 23 000).63
The association of common interest offers tax reductions to the following type of donors:
to France-based natural persons who made a donation of 66%, limited to 20% of taxable revenue;64
to France-based corporations which made a donation of 60% of taxable revenue up to EUR 2 millions donation, and of 40% beyond EUR 2 millions; amount of reduction is limited to EUR 20 000 giving or 5‰ of turnover, if amount is above EUR 20 000 giving.65
In addition to that, the associations of public interest can receive legacies, by living person or last will, performed by a notary, and donations declared to préfecture.66
2. Assets management
Association loi 1901 can buy, own and manage premises for management and meetings, as well as real estate only for the purposes described in their statute.67
Association of public interest can own and manage any donated real estate.68
The assets of an association cannot be assigned to their members. They can only take back their contribution.69
Assets allocation is a free act in case of voluntary dissolution. It depends of the provisions in the statute, or, in absence of provisions, decisions from the general assembly, according to the act of association 1901.70 In absence of the two aforementioned situations, a legal guardian is appointed by the court, on the request of the Ministère public, and is charged to organize a General Assembly for the only purpose of assets allowance.71
The legislation does not specify whether a decision is fundamental or not. In either case and in absence of specification within the statute, decision is made by the General Assembly.
Nevertheless, it provides procedural details related to some operations, leading to the conclusion that the following decisions are fundamental: modification of the statute, merger, split, partial transfer of assets, voluntary dissolution and public interest status.
Modification of the legal statute is a fundamental decision. The association must inform public authorities of every change within three months, as aforementioned.72
Legislation specifies how associations willing to merge, split or partially transfer assets must proceed. Association law and commerce law apply as follows:73
they must submit to General Assembly, two months before the meeting is held, a project regarding the full or partial transfer of assets;
the project must contain, for every association in question, their name, purpose, seat, statute, last annual report, a copy of publication in the Government gazette, their decree of public interest if applicable, a statement explaining the project (purpose, goal, conditions), a copy of any agreement with public authorities if applicable, an assets assessment, as well as name, purpose, seat and future statute of the new association;
each decision-making body must approve the decision, in line with the respective statute;
if the merger leads to the creation of a new association, project of the legal statute and project of transfer of assets must be passed by the associations in question;
an auditor is necessary to assess assets value and conduct accounting operations;
merger or split occurring without liquidation;
members of former associations after merging become automatically members of the new association;
they may request public authorities’ opinion if associations in question have any agreement or convention with.
Voluntary dissolution is also a fundamental decision74. Merger or split leads to dissolution, therefore aforementioned procedure also applies to them 75, and must be approved by the Council of State for association of public interest.76
An association can voluntary quit the public interest status. In such a case, according to public authorities, this move must be proposed by the governing body or 10% of all members, further to the organization of an extraordinary general assembly, then a request must be addressed to the Ministry of interior.77
Regarding corporate tax, an association loi 1901 is exempt if:
the management is philanthropic;78
non-profit activities are predominant and revenue from lucrative activities is under EUR 73 432.79
In addition, associations of general interest are exempted of value added tax in the cases of:80
sales to their members, limited to 10% of revenue from the sale in question;
revenue from lucrative activities under EUR 73 432;
sales in charity fairs, maximum six times a year.
For donations and legacies, transfer tax law applies as follows:81
for association of public interest, 35% for the taxable fraction under EUR 24 430 and 45% above;
for association of public interest using resources for social aid, protection of environment and animals, full exemption;
for association of general interest acting for plurialism in the press sector, 0%;
for regular association loi 1901, 60%.
The data presented below is based on the National institute of statistics and economic Studies, or Institut national de la statistique et des études économiques (INSEE) ; Sylvie Dumartin, Sandrine Firquet, 1,3 million d’associations : des hôpitaux et Ehpad aux associations de parents d’élèves et aux clubs de gym, Insee Première n° 1857, published on 04.05.2021.
There are 1,3 million active associations in France in 2018. 170 000 associations have at least one employee.
INSEE does not count the number of formal members.. It is also impossible to do so, while most associations have no obligation to transfer a list of members to public authorities. However, given the number of people required to form an association, the minimum number of members of the associations in France in 2018 can be estimated to 2,6 million.
Table 2: Distribution of associations with and without employee, by activity:
Associations with at least one employee have a total revenue of EUR 111 billion in 2018.
Table 3: Distribution of revenues (%)
While, in 2018, French GDP is EUR 2 353 billion, and revenues from associations with employees are EUR 111 billion, their economic weight is estimated to 4,7 %.
INSEE takes into account only revenues from associations with employees, which have much more liabilities and obligations than associations without employee. INSEE assesses economic weight of associations without employee to EUR 11 billion, so 0,5% of GDP, but warns that this figure is just an estimate.
Associations employ 2,2 million persons as of end of 2018. 53% hold a part time job. This paid work is equivalent to 1,5 million full time jobs.
There are 21 million voluntary “participations”, knowing that one person can take part in more than one association. This work is equivalent to 580 000 full time jobs: 230 000 for associations with employees and 350 000 for association without.
Therefore, total equivalent full time jobs in associations is 2,08 million, 72,1% for paid work and 27,9% for voluntary work.
No data available
Constitution of 04.10.1958
Conseil constitutionnel, décision n° 71-44 DC du 16 juillet 1971
Loi du 1er juillet 1901 relative au contrat d'association
Loi du 1er juin 1924 mettant en vigueur la législation civile française dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle
Ordonnance n° 58-896 du 23 septembre 1958 relative à des dispositions générales d'ordre financier
Décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association
Décret n° 2001-495 du 6 juin 2001 pris pour l'application de l'article 10 de la loi n° 2000-321 du 12 avril 2000 et relatif à la transparence financière des aides octroyées par les personnes publiques
Décret n° 2009-540 du 14 mai 2009 portant sur les obligations des associations et des fondations relatives à la publicité de leurs comptes annuels
Code civil
Code pénal
Code général des impôts
Code de commerce
Code civil local, Bas-Rhin, Haut-Rhin, Moselle
https://www.service-public.fr/associations
https://www.demarches.interieur.gouv.fr/associations
Bucolo E., Eynaud P. & Haeringer J. (2014), “la gouvernance associative en pratiques », le mouvement associatif, 36p.
Dumartin S. & Firquet S (2021), « 1,3 million d’associations : des hôpitaux et Ehpad aux associations de parents d’élèves et aux clubs de gym », Insee Première n° 1857.
Article 1, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 200, code général des impôts.↩︎
Articles 10 and 11, loi du 1er juillet 1901 relative au contrat d'association; article 12, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Bofip-Impôts n° BOI-IS-CHAMP 10-50-10-20 relatif aux critères généraux d'appréciation de la non-lucrativité des organismes privés autres que les sociétés.↩︎
Article 206, code général des impôts.↩︎
Article 261, op.cit.↩︎
Article 1, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 200, code général des impôts.↩︎
Articles 10 and 11, loi du 1er juillet 1901 relative au contrat d'association; article 12, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 7, loi du 1er juin 1924 mettant en vigueur la législation civile française dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.↩︎
Articles 21 to 79-IV, code civil local, translated from German to French by the Institut du droit local alsacien-mosellan.↩︎
Article 2, loi du 1er juillet 1901 relative au contrat d'association; Conseil constitutionnel, décision n° 71-44 DC of 16 July 1971.↩︎
Article 1, op. cit.↩︎
Article 2 bis, op. cit.↩︎
Article 5, loi du 1er juillet 1901 relative au contrat d'association; article 1, décret du 16 août 1901 pris pour exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Articles 1101 to 1111-1, code civil.↩︎
https://www.service-public.fr/associations/vosdroits/F1120.↩︎
Ibid.↩︎
Article 10, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 11, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
The registration is made at the following link: https://www.service-public.fr/associations/vosdroits/R1757.↩︎
Article 10, loi du 1er juillet 1901 relative au contrat d'association; article 10-1 de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations.↩︎
Article 1240, code civil.↩︎
Articles 121-2 to 121-3, code pénal.↩︎
Article 1992, code civil.↩︎
Articles 121-4 to 121-7, code pénal.↩︎
Articles L. 611-1 to L. 611-16, code de commerce.↩︎
Article L. 267, livre des procédures fiscales.↩︎
Article 5, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Ibid.↩︎
https://www.service-public.fr/associations/vosdroits/F33.↩︎
https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique; article 10-1, loi du 1er juillet 1901 relative au contrat d'association.↩︎
https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique.↩︎
Article 200, code général des impôts.↩︎
Article 2 bis, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 4, op. cit.↩︎
Article 15, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
https://www.service-public.fr/associations/vosdroits/F21573.↩︎
Article 2 bis, loi du 1er juillet 1901 relative au contrat d’association ; article 7, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association; article 2 bis, loi du 1er juillet 1901 relative au contrat d'association.↩︎
A confederation of associations↩︎
https://www.service-public.fr/associations/vosdroits/F21573.↩︎
https://www.demarches.interieur.gouv.fr/associations/comment-se-fixe-ordre-jour-assemblee-generale-association.↩︎
Bucolo E., Eynaud P. & Haeringer J. (2014), “la gouvernance associative en pratiques », le mouvement associatif, 36p.↩︎
Article 3, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 7, op. cit.; https://www.service-public.fr/associations/vosdroits/F33.↩︎
Article 10, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association; article 11, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association; article 10-1 de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations.↩︎
https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique.↩︎
Article 13-1, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 12, op.cit.↩︎
https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique.↩︎
Ibid.↩︎
Ibid.↩︎
Article 10, loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations.↩︎
Article 31, ordonnance n° 58-896 du 23 septembre 1958 relative à des dispositions générales d'ordre financier.↩︎
Articles 1217 to 1231-7, code civil.↩︎
Article 2, décret n°2001-495 du 6 juin 2001 pris pour l'application de l'article 10 de la loi n° 2000-321 du 12 avril 2000 et relatif à la transparence financière des aides octroyées par les personnes publiques.↩︎
https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique.↩︎
https://www.service-public.fr/associations/vosdroits/F2907.↩︎
Article 2, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 1, décret n° 2009-540 du 14 mai 2009 portant sur les obligations des associations et des fondations relatives à la publicité de leurs comptes annuels; article L. 6124, code de commerce.↩︎
Article 6, loi du 1er juillet 1901 relative au contrat d'association.↩︎
https://www.service-public.fr/associations/vosdroits/F31838.↩︎
Article 1, décret n° 2001-495 du 6 juin 2001 pris pour l'application de l'article 10 de la loi n° 2000-321 du 12 avril 2000 et relatif à la transparence financière des aides octroyées par les personnes publiques.↩︎
Article 200, code général des impôts.↩︎
Article 238 bis, code général des impôts.↩︎
Article 11, loi du 1er juillet 1901 relative au contrat d'association; article 910, code civil; https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique↩︎
Article 6, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 200, code général des impôts.↩︎
Article 15, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 9, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 14, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Articles 9 bis, loi du 1er juillet 1901 relative au contrat d'association; article 13-1, décret du 16 août 1901 pris pour l'exécution de la loi du 1er juillet 1901 relative au contrat d'association; articles L. 236-14, L. 236-20 and L. 236-21, code de commerce.↩︎
Articles 5, loi du 1er juillet 1901 relative au contrat d'association; articles 13-1 and 15-2 to 15-7, décret du 16 août 1901 pris pour exécution de la loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 9, loi du 1er juillet 1901 relative au contrat d'association.↩︎
Article 9 bis, op. cit.↩︎
Article 12, op. cit.↩︎
https://www.demarches.interieur.gouv.fr/associations/association-reconnue-utilite-publique.↩︎
Bofip-Impôts n° BOI-IS-CHAMP 10-50-10-20 relatif aux critères généraux d'appréciation de la non-lucrativité des organismes privés autres que les sociétés.↩︎
Article 206, code général des impôts.↩︎
Article 261, op.cit.↩︎
https://www.service-public.fr/associations/vosdroits/F2722.↩︎