How to form an association
association (in particular a non-recognized association) is the most common
form of business for non-profit organizations (it is a type of organization organized
for purposes other than generating profit and in which no part of the
organization's income is distributed to its members, that, on the other hand,
is normal for commercial activities).
activities are not the main or exclusive purpose of associations, so they can
pay less taxes. Associations registered as an ONLUS (Non-Profit Organization of
Social Utility) have also preferential tax rate.
Contract of association
is formalized by a contract composed of two distinct elements, but legally having
the unitary nature, which are:
- Certificate of incorporation: is an official document that proves that a company has been legally created and officially exists;
- Articles of association: a document that contains details of how a company is organized, for example, the duties of management, rights of shareholders, and when meetings will be held.
Organizational structure of association
structure requires the presence of at least two members and two essential
components in the association:
- Company general meeting: the meeting of a company's members at which they inform their members of previous and future activities, elect directors, approve the annual budget, if it's necessary amend the constitution or the articles of association and decree the dissolution of the association;
- The administrative organ, named the Council (or Committee) Executive Committee, which is responsible for implementing the resolutions of the general meeting, taking operational decisions and organizing activities. It is composed of the president of the association and usually a treasurer and a secretary.
also other associative organizations for
which is highly recommended the provision in the Articles of association:
- Board of Arbitrators or Guarantee (which controls the internal life of the association);
- The College of the Auditors of Account (which controls the administrative life of the association).
Requirements for incorporation
- Be a group of at least two people who share common goals;
- Clarify the objectives and activities that will enable their pursuit;
- Know restrictions and opportunities deriving from an association;
- Formalize and organize the group, which, from the informal group, becomes an association (through the Certificate of incorporation, the Articles of association and electing the members of Committee);
- Apply for grant of tax identification number at the office of direct taxes and deposit the association contract at the registry office - competent private acts;
- Buy and use the company's books (the register of members, the minutes of general meetings, the account book etc.) and keep all the documents to prepare income and expenditure account in the end of the year.
- Get permission to conduct activities (in case of doing business to apply for VAT number;
- Apply for registration in the register of regional voluntary organizations, provincial register of associations, list of inhabitants and municipal associations.
IN EVIDENZATranslation by Anastasia Yutkina