Management of a nonprofit organization

Managing a nonprofit organization is governed by law called “Compagnies and associations code”. You can find the official text here.

The nonprofit organisation have at least two main bodies: the general assembly, and the board.

  • Board is is made up of elected administrators by the general assembly. The have to be 2 at least.
  • The general assembly is made of full members who have the right to vote on the agenda of the meeting.

The board managed the association and must meet as often as necessary, at least 3 time per year. The board have to made a report of those meetings.

Once a year, or more often if necesseray, there is an obligation to convene a general meeting. This will approve the accounts for the past year and the budget for the coming year. It will also vote on the management of the directors. It is also an opportunity to discuss the projects to be put in place.

To officialy create a nonprofit organisation, you have to publish statutes to the official board. This statutes need to be approved by the first general meeting. And every change of this statutes need the approbation of a general assembly.

Attention : every association (even non profit) have to register to VAT ! There are, mainly, three possibilities : association free of VAT (not apply to chess organisations), association exempt of VAT (if your incomes are less than 25000€/year), and association with complete affiliation.

There are also other obligations : fill yearly the UBO file, complete yearly the tax on the non profit organisation, have a register of full members, register of the administrators, register the minuts of the board & general assembly, your documents (invoices, convocations, etc.) must state the registered office, company number, bank account, etc.

In you statutes, you have to write the goal of the association, the way to obtain this goal, the rights of the full members, when et how to convocate the general assembly,…. Statues can made by yourself of with a notary’s help.

Here are 2 organisation who can provide you help :

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