1005:(IRS), although statutory exemptions exist for limited types of nonprofit organization. The IRS, after reviewing the application to ensure the organization meets the conditions to be recognized as a tax-exempt organization (such as the purpose, limitations on spending, and internal safeguards for a charity), may issue an authorization letter to the nonprofit granting it tax-exempt status for income-tax payment, filing, and deductibility purposes. The exemption does not apply to other federal taxes such as employment taxes. Additionally, a tax-exempt organization must pay federal tax on income that is unrelated to their exempt purpose. Failure to maintain operations in conformity to the laws may result in the loss of tax-exempt status.
62:, nonprofit organizations are regulated by Law No. 12-06 of 12 January 2012 on Associations. This law provides guidelines for the establishment, registration, and operation of nonprofit organizations. It sets out the requirements for formation, membership, governance, financial reporting, and dissolution of associations. Nonprofit organizations are required to register with the local authorities to obtain legal recognition and must comply with reporting obligations as stipulated by the law.
1036:' organizations, board members nominate new members and vote on their fellow directors' nominations. Part VI Governance, Management, and Disclosure, section A, question 7a of the Form 990 asks "Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?"; the IRS instructions added "(other than the organization's governing body itself, acting in such capacity)".
763:
actors, including international non-governmental organizations (INGOs) and development partners, criticized the amendments and supported the socioeconomic narrative presented by the Kenyan NGO alliance. The proposed amendments to the PBO Act were rejected by the majority of parliamentarians, including those from opposition parties and the governing parties. The resistance from local NGOs, along with external support, played a role in this outcome.
742:, an NPO is any citizen's group that serves the public interest and does not produce a profit for its members. NPOs are given corporate status to assist them in conducting business transactions. As at February 2011, there were 41,600 NPOs in Japan. Two hundred NPOs were given tax-deductible status by the government, which meant that only contributions to those organizations were tax deductible for the contributors.
838:) is a form that exists in Russia and several other countries of the former Soviet Union. Like foundations, institutions do not have members. Unlike foundations, however, institutions do not acquire property rights in the property conveyed to them (Article 120, Civil Code, and Article 20, NCO Law). Moreover, the founders are liable for any obligations of the institution that it cannot meet on its own.
315:. In October 2018, Burundi's National Security Council announced an immediate suspension of a large number of foreign NGOs, with the exemption of hospital and school-based organizations. The suspended NGOs were required to present four documents reinforcing the organizations' commitment to banking regulations and ethnic staffing quotas, among others; or face deregistration.
384:(CRA) upon application by a nonprofit; charities are allowed to issue income tax receipts to donors, must spend a certain percentage of their assets (including cash, investments, and fixed assets) and file annual reports in order to maintain their charitable status. In determining whether an organization can become a charity, CRA applies a
87:
the needs and activities of the organization: co-operative, company limited by guarantee, unincorporated association, incorporated association (by the
Associations Incorporation Act 1985) or incorporated association or council (by the Commonwealth Aboriginal Councils and Associations Act 1976). From an academic perspective,
1016:. Federal tax-exempt status does not guarantee exemption from state and local taxes and vice versa. These exemptions generally have separate applications, and their requirements may differ from the IRS requirements. Furthermore, even a tax-exempt organization may be required to file annual financial reports (
418:
enacted a new law on civil society organizations (CSOs), the
Organization of Civil Societies Proclamation No. 1113/2019 (CSO Proclamation). The CSO Proclamation replaces the Proclamation of Charities and Societies No. 621/2009 (2009 Proclamation). The 2009 Proclamation was criticized by many NGOs as
814:
Russian law contains many legal forms of non-commercial organization (NCO), resulting in a complex, often contradictory, and limiting regulatory framework. The primary requirements are that NCOs, whatever their type, do not have the generation of profit as their main objective and do not distribute
668:
which predated the State of Israel, and was established by the now-superseded 1909 Ottoman Law on
Associations, based on the French law of 1901. Public benefit companies are governed solely by company law; if their regulations and objectives meet the two conditions specified in Section 345A of the
86:
and more. Furthermore, they operate across a multitude of domains and industries, from health, employment, disability and other human services to local sporting clubs, credit unions, and research institutes. A nonprofit organization in
Australia can choose from a number of legal forms depending on
973:
and so cannot own property, enter into contracts, sue or be sued in their own name and the liability of their members and officers is unlimited. Charitable unincorporated associations are nonetheless common because they require no registration or other bureaucracy to set up and are not subject to
758:
regarding the post-election violence in 2007–2008. Local NGOs formed a protest coalition under the Civil
Society Organizations Reference Group (CSORG) and adopted a two-track approach of lobbying MPs and mobilizing the public. They highlighted the negative socioeconomic impacts of the amendments,
281:
It is estimated that 497,400 employees work for associations without lucrative purpose in
Belgium. The international associations without lucrative purpose employ an estimated 20,000 to 30,000 people in Belgium. Brussels is the second largest city in terms of housing of international associations
859:
Certain types of charity may issue a tax certificate when requested, which donors can use to apply for a tax deduction. Charities/NGOs may be established as voluntary associations, trusts or nonprofit companies (NPCs). Voluntary associations are established by agreement under the common law, and
845:
Autonomous non-commercial organizations – An autonomous non-commercial organization (ANO) (Article 10, NCO Law) is a non-membership organization undertaking services in the field of education, social policy, culture, etc., which in practice often generates income by providing its services for a
762:
The lobbying activities aimed to convince MPs that the amendments would harm their constituencies, while the public mobilization campaign sought to activate public pressure. Social media campaigns, media statements, petitions, and personal meetings were used to mobilize public support. External
405:
Charities are not permitted to engage in partisan political activity; doing so may result in the revocation of charitable status. However, a charity can carry out a small number of political activities that are non-partisan, help further the charities' purposes, and subordinate to the charity's
750:
Since 1990, the rights and obligations of nonprofits in Kenya have been regulated by the NGO Coordination Act, which in the eyes of many CSOs and even some politicians contains arduous and complex conditions for the sector. In 2013, the Public
Benefits Organizations (PBO) Act was drafted as a
69:
universal periodic reviews, made a commitment to revoke Law No.12-06 of 2012 concerning associations and develop a new legislation. These reviews highlighted the significant limitations imposed by the existing law on the formation of associations, the registration procedures, funding, and the
841:
Non-commercial partnerships – A non-commercial partnership (NP) (Article 8, NCO Law) is a membership organization pursuing activities for the mutual benefit of members. Therefore, assets that have been transferred to an NP as donations can be used for purposes other than those having public
506:
are the most common type of societal institutions that do not have commercial interests. However, they are not the only category of non-commercial organizations that can gain official recognition. For example, memorial trusts, which honor renowned individuals through social work, may not be
95:
In
Australia, nonprofit organizations are primarily established in one of three ways: companies limited by guarantee, trusts, and incorporated associations. However, the incorporated association form is typically used by organizations intending to operate only within one Australian state
819:
Public associations – A public association is the form most comparable to an 'association' as used in international parlance. A public association is a membership-based organization of individuals who associate on the basis of common interests and goals stipulated in the organization's
489:
Company
Registry provides a memorandum of procedure for applying to Registrar of Companies for a Licence under Section 21 of the Companies Ordinance (Cap.32) for a limited company for the purpose of promoting commerce, art, science, religion, charity, or any other useful object.
290:
In 2019, Belgium adopted new legal rules for private companies which also cover associations without lucrative purpose. The new rules allow the association without lucrative purpose to exercise any commercial activity. They are, however, not allowed to distribute their profits.
91:
is, for the most part, considered a sub-set of the nonprofit sector as typically they too are concerned with a purpose relating to a public good. However, these are not bound to adhere to a nonprofit legal structure, and many incorporate and operate as for-profit entities.
801:
The Irish
Nonprofits Database was created by Irish Nonprofits Knowledge Exchange (INKEx) to act as a repository for regulatory and voluntarily disclosed information about Irish public-benefit nonprofits. The database lists more than 10,000 nonprofit organizations in
419:
extremely restrictive, requiring NGOs to report to the Charities and Societies Agency; NGOs were also required to follow a '70/30' rule in which organizations were to allocate 70 percent of their budget to operational costs and 30 percent to administrative costs.
294:
Associations without lucrative purpose have been in the past criticized for their poor management practices. In response, the new rules also increase the liability for the administrators of an association without lucrative purpose with respect to the association.
968:
Of these, a charitable trust, charitable incorporated association, or charitable company is required to be charitable, while the others may be for a charitable purpose or not. Unincorporated associations may be for any non-profit purpose, but do not have
82:, nonprofit organizations include trade unions, charitable entities, co-operatives, universities and hospitals, mutual societies, grass-root and support groups, political parties, religious groups, incorporated associations, not-for-profit companies,
855:
In South Africa, nongovernmental organizations are governed by the Nonprofit Organisations Act of 1997 (NPO Act). The NPO Act has been generally characterized as a "good" law, seeking to enable and assist civil society organizations in the country.
332:, or under provincial legislation. Many of the governing Acts for Canadian nonprofits date to the early 1900s, meaning that nonprofit legislation has not kept pace with legislation that governs for-profit corporations, particularly with regards to
898:(in Ukraine, commodities exchanges cannot be organized for profit) and more. Nonprofit organizations obtain their non-profit status from tax authorities. The state fiscal service is the main registration authority for nonprofit status.
50:. They all play a critical role in addressing social, economic, and environmental issues. These organizations operate under specific legal frameworks that are regulated by the respective jurisdictions in which they operate.
465:
in the country, and about 16 million people older than 16 are members of a nonprofit in France (a third of the population over 16 years old). The nonprofits employ 1.6 million people, and 8 million are volunteers for them.
826:– Foundations are property-based, non-membership organizations created by individuals or legal persons (or both) to pursue social, charitable, cultural, educational, or other public benefit goals.
754:
Government-NGO relations deteriorated after the elections, primarily due to the involvement of Kenyan human rights NGOs in providing evidence against the new president and vice president to the
452:
can have industrial or commercial activities or both, but the members cannot make any profit from the activities. Thereby, worker's unions and political parties can be organized from this law.
200:(French), an informal organization, often started for a short-term project, or managed alongside another NPO that does not have any status in law, and thus cannot purchase property, etc.
1048:
announced that he will sign into law the Private Voluntary Organization (PVO) Bill. The PVO Bill was introduced in 2021, seeking to restrict and supervise civil society in Zimbabwe.
373:
doctrine for nonprofits; establishes them as legal persons; and substantially updates the governance provisions for nonprofits. Ontario also overhauled its legislation, adopting the
1912:
344:, and any change to the Letters Patent (even a simple name change) requires formal approval by the appropriate government, as do bylaw changes. Other provinces (including
307:
announced an entry-into-force of a new law governing foreign NGOs. This law introduced ethnic quotas on foreign NGOs, designating that local staff must remain 60 percent
1167:
1378:
2182:
626:, and notes to the financial statements. A report showing the level of restriction imposed on the assets and liabilities can be given, though this is not required.
1244:
635:
1966:
1491:
663:
1722:
658:
456:
1273:
751:
replacement, aiming for a more transparent and efficient legal framework. However, it did not enter into force due to the general elections in March 2013.
1215:
1140:
2117:
2095:
1936:"Civil Society in a Transitional Context: The Response of Health and Educational NGOs to Legislative Changes in Russia's Industrialized Regions"
1566:
1065:
867:
721:
1090:
241:. It is a formal designation under Belgian and Luxembourg law, and organisations are entered in a register and allocated numeric identifiers.
1592:
2142:
1463:
562:
nonprofit organizations (NPOs) and non-governmental organizations (NGOs) are usually established as registered nonprofit associations (
273:) is the legal term used in Belgium for an internationally acting non-profit organization based on Belgian law and located in Belgium.
2149:(2014). Delaware Journal of Corporate Law (DJCL), Vol. 39, No. 1, 2014; Case Legal Studies Research Paper No. 2014–34. Available at
1032:
is hired. In some cases, the board is elected by a membership, but commonly, the board of directors is self-perpetuating. In these '
870:. All of these may voluntarily register with The Directorate for Nonprofit Organisations and may apply for tax-exempt status to the
1544:
1904:
1516:
693:
640:
326:
allows nonprofit organizations to be incorporated or unincorporated. They may incorporate either federally, under Part II of the
622:, a report on activities, the income and expenditure for the particular period, a report on changes in assets, a statement of
1174:
1382:
1302:
2164:
1020:) at the state and federal levels. A tax-exempt organization's 990 forms are required to be available for public scrutiny.
926:
380:
Canada also permits a variety of charities (including public and private foundations). Charitable status is granted by the
1700:
707:
1748:
363:. This Act was last amended on 10 October 2011, and the act was current until 4 March 2013. It allows for incorporation
2263:
1124:
1935:
328:
1726:
998:
815:
any such profit among their participants (Article 50(1), Civil Code). Most commonly there are five forms of NCO:
907:
987:
503:
1144:
895:
871:
39:
993:
After a nonprofit organization has been formed at the state level, the organization may seek recognition of
2064:
932:
755:
727:
2113:
282:
after Washington, DC. The category includes among others professional associations, foundations and NGOs.
951:
916:
527:
Registration can be with either the Registrar of Companies (RoC) or the Registrar of Societies (RoS).
2099:
957:
1570:
1002:
2208:"Zimbabwean civil society survival in the post-coup environment: a political settlements analysis"
1596:
1330:
1198:
2258:
1357:
530:
The following laws or Constitutional Articles of the Republic of India are relevant to the NGOs:
276:
66:
437:. They are based on a law enacted 1 July 1901. As a consequence, the nonprofits are also called
2253:
1405:"Ethnic Quotas and Foreign NGOs in Burundi: Shrinking Civic Space Framed as Affirmative Action"
891:
823:
618:
of nonprofit organizations is regulated Israel's Accounting Standard No. 5, and must include a
470:
31:
1847:
401:
Certain other purposes that benefit the community in a way the courts have said is charitable
381:
43:
35:
2140:
Corporate Governance Without Shareholders: A Cautionary Lesson from Non-Profit Organizations
1991:
1798:
1690:
782:
772:
615:
546:
Section 25 of the Indian Companies Act, 1956 (Section 8 as per the new Companies Act, 2013)
333:
17:
759:
emphasizing the importance of the NGO sector for the Kenyan economy and service delivery.
8:
1540:
983:
962:
887:
803:
2232:
2207:
2046:
1958:
1885:
1848:"Defending Civic Space: Successful Resistance Against NGO Laws in Kenya and Kyrgyzstan"
1672:
1618:
1444:
1045:
1029:
946:
70:
discretionary authority of the administration when it came to dissolving associations.
1008:
Individual states and localities offer nonprofits exemptions from other taxes such as
2183:"'Shrinking civic space': Mnangagwa to sign law effectively banning NGOs in Zimbabwe"
2050:
2038:
1962:
1889:
1877:
1664:
1448:
1436:
1431:
1120:
970:
886:, nonprofit organizations include non-governmental organizations, cooperatives (inc.
88:
1028:
The board of directors has ultimate control over the organization, but typically an
2227:
2219:
2028:
1950:
1867:
1859:
1656:
1426:
1416:
1117:
Third Sector: The contribution of nonprofit and cooperative enterprise in Australia
921:
786:
285:
2168:
2146:
2017:"The Limits of "Good Law": Civil Society Regulation in South Africa and Ethiopia"
1723:"HKTDC Forum: Doing Business in Hong Kong – Non profit organisation in Hong Kong"
563:
2161:
2223:
941:
341:
2033:
2016:
1759:
1593:"Charities and Giving – Charities Information webinars – Political Activities"
277:
Importance of the association without lucrative purpose in the Belgian economy
2247:
2042:
1954:
1881:
1668:
1440:
1421:
1404:
994:
937:
619:
96:
jurisdiction. Nonprofit organizations seeking to establish a presence across
1863:
1846:
Berger-Kern, Nora; Hetz, Fabian; Wagner, Rebecca; Wolff, Jonas (July 2021).
1749:"Charities: Tax exemption under section 88 of the Inland Revenue Ordinance"
1017:
1013:
47:
1091:"Algeria: On anniversary of Hirak, freedom of association remains at risk"
698:, 'Registrar of Amutot'); a public benefit company must register with the
446:
A nonprofit can be created by two people to accomplish a common goal. The
355:
During 2009, the federal government enacted new legislation repealing the
1803:
1660:
829:
778:
369:
352:, by the filing of Articles of Incorporation or Articles of Association.
109:
1872:
1676:
1644:
912:
In the UK a nonprofit organization may take any of the following forms:
377:
during 2010; the new Act is expected to be in effect as of 1 July 2013.
1645:"Ethiopia's anti-NGO law and its consequences for economic development"
1033:
385:
238:
1278:
1249:
1220:
1009:
623:
486:
97:
79:
2139:
1992:"Nonprofit Organisations Act 71 of 1997 | South African Government"
415:
1905:"Non-profit transparency database to close due to lack of funding"
1307:
1216:"Les institutions sans but lucratif créent 10.200 emplois par an"
883:
520:
Section-25 company (Section 8 as per the new Companies Act, 2013)
345:
337:
304:
234:
59:
2072:
286:
Legal reform of the associations without lucrative purpose rules
1066:"Algeria: New law on associations used to stifle civil society"
712:, 'Registrar of Companies'). Both are under the purview of the
559:
474:
428:
323:
83:
789:. An incorporated society requires a membership of at least 15
2162:
About Form 990, Return of Organization Exempt from Income Tax
1695:
1274:"Les 7 choses à savoir à propos du nouveau code des sociétés"
1168:"Guide to establishing non-profit organisations in Australia"
739:
499:
312:
186:); a private non-membership organization for the common good.
100:
typically consider incorporating as a company or as a trust.
2150:
1817:
308:
233:) is the legal term for a basic non-profit organization in
2171:. IRS. Updated: 20 November 2018. Accessed 15 April 2019
2096:"Registration of non-governmental organization in Ukraine"
2065:"Register a non-profit company – South African Government"
1845:
1141:"Legal structures of nonprofit organizations in Australia"
806:. In 2012 INKEx ceased to operate due to lack of funding.
388:
test to its stated objects and activities. These must be:
1354:"VSDC, Vlaamse studie- en documentatiecentrum voor VZW's"
1245:"Bruxelles risque de voir filer les ASBL internationales"
1173:. Advocates for International Development. Archived from
1691:"Vie associative : 16 millions d'adhérents en 2008"
1517:"Burundi suspends non-governmental groups for 3 months"
1331:"VSDC: Legal text (nl&fr) Belgian Official Journal"
860:
trusts are registered by the Master of the High Court.
266:
Internationale Vereinigung ohne Gewinnerzielungsabsicht
974:
stringent controls on the nature of their activities.
1353:
781:, nonprofit organizations usually are established as
534:
Articles 19(1)(c) and 30 of the Constitution of India
457:
National Institute of Statistics and Economic Studies
112:, there are several kinds of nonprofit organization:
367:, by Articles of Incorporation; does away with the
2114:"Special rules for unrelated business income tax"
1933:
1303:"ASBL culturelles: mesures à prendre? (partie 2)"
2245:
1492:"Burundi suspends almost all international NGOs"
1379:"Vereinigung ohne Gewinnerzielungsabsicht (VoG)"
982:For a United States analysis of this issue, see
651:is a body corporate, though not a company. The
868:Companies and Intellectual Property Commission
116:Non-profit associations by membership, called
908:Charitable organization § United Kingdom
833:
459:(INSEE) counted more than a million of these
246:Internationale vereniging zonder winstoogmerk
147:Internationale vereniging zonder winstoogmerk
1934:Ljubownikow, S.; Crotty, J. (1 April 2013).
1642:
1001:. That is done typically by applying to the
988:Charitable organization § United States
719:
713:
705:
699:
691:
685:
679:
670:
652:
646:
629:
605:
599:
593:
583:
577:
571:
549:Foreign Contribution (Regulation) Act, 1976.
460:
447:
438:
432:
336:. Federal, and in some provinces (including
264:
256:Association internationale sans but lucratif
254:
224:
214:
195:
177:
164:) for international nonprofit organizations.
157:Association internationale sans but lucratif
155:
137:
127:
1402:
244:
204:
189:
167:
145:
117:
1567:"Charities and Giving; What is Charitable"
1271:
1199:For the legal text of the IVZV/IASBL, see
2231:
2032:
1871:
1430:
1420:
1242:
610:, not to be confused with public benefit
1943:Nonprofit and Voluntary Sector Quarterly
1541:"Canada Not-for-profit Corporations Act"
1461:
1300:
1165:
226:Vereinigung ohne Gewinnerzielungsabsicht
139:Vereinigung ohne Gewinnerzielungsabsicht
2205:
1799:NPO tax status threatened by Diet split
1569:. Canada Revenue Agency. Archived from
1464:"Why Burundi is Kicking Out Aid Groups"
1213:
1166:Ford, David; Ford, Emil (August 2012).
588:) or public benefit companies (Hebrew:
375:Ontario Not-for-Profit Corporations Act
14:
2246:
1643:Nega, Berhanu; Milofsky, Carl (2011).
796:
669:Companies Act, they will in effect be
361:Canada Not-for-Profit Corporations Act
2014:
1902:
1841:
1839:
1837:
1486:
1484:
1143:. Ourcommunity.com.au. Archived from
1114:
510:They can be registered in four ways:
414:On March 12, 2019, the government of
65:Algeria, during its third and fourth
1547:from the original on 13 January 2018
1462:Beaubien, Jason (January 23, 2019).
1243:Bombaerts, Jean-Paul (17 May 2018).
927:charitable incorporated organisation
540:Public Trusts Acts of various states
27:Legal forms and activity limitations
2180:
1403:Vandeginste, Stef (December 2019).
1360:from the original on March 23, 2009
1301:Pintiaux, Alexandre (5 June 2019).
726:, 'Corporations Authority') of the
600:
589:
578:
567:
24:
2120:from the original on 20 March 2021
1972:from the original on 20 March 2021
1915:from the original on 20 March 2021
1834:
1703:from the original on 20 March 2021
1481:
1272:Selleslagh, Dirk (26 April 2019).
756:International Criminal Court (ICC)
469:This law is also relevant in many
25:
2275:
2206:Dendere, Chipo (March 23, 2023).
2116:. U.S. Internal Revenue Service.
1758:. IRD. April 2007. Archived from
901:
2093:
1203:on page 38 (in Dutch and French)
977:
543:Societies Registration Act, 1860
329:Canada Business Corporations Act
2199:
2174:
2155:
2132:
2106:
2087:
2057:
2008:
1984:
1927:
1896:
1810:
1791:
1777:
1741:
1715:
1683:
1636:
1611:
1585:
1559:
1533:
1509:
1455:
1396:
1371:
1346:
1323:
1294:
1214:Lauwers, Michel (13 May 2020).
850:
398:The advancement of religion, or
2212:Interest Groups & Advocacy
1265:
1236:
1207:
1192:
1159:
1133:
1108:
1083:
1058:
766:
504:non-governmental organizations
340:), incorporation is by way of
206:Vereniging zonder winstoogmerk
119:Vereniging zonder winstoogmerk
40:non-governmental organizations
13:
1:
1649:Community Development Journal
1051:
1044:In February 2023, Zimbabwean
1023:
890:), charitable organizations,
872:South African Revenue Service
866:(NPCs) are registered by the
216:Association sans but lucratif
129:Association sans but lucratif
1699:(in French). December 2010.
1046:President Emmerson Mnangagwa
933:company limited by guarantee
480:
395:The advancement of education
179:Fondation d'utilité publique
73:
7:
1818:"ETrs Coordination Board |"
1785:book keeping and accounting
1619:"Nonprofit Law in Ethiopia"
1381:(in German). Archived from
1039:
834:
714:
700:
686:
680:
671:
653:
647:
630:
606:
594:
584:
572:
409:
269:(German; often abbreviated
259:(French; often abbreviated
160:(French, often abbreviated
10:
2280:
2224:10.1057/s41309-023-00186-3
981:
952:community interest company
917:unincorporated association
905:
877:
770:
595:Chevrah LeTo’elet Hatzibur
298:
249:(Dutch, often abbreviated
169:Stichting van openbaar nut
150:(Dutch, often abbreviated
103:
53:
2034:10.1017/S002185532100053X
2015:Lupin, Dina (June 2022).
1807:, 22 February 2011, p. 3.
1432:10067/1636380151162165141
958:community benefit society
809:
720:
706:
692:
553:
422:
318:
2264:Non-profit organizations
1955:10.1177/0899764013482396
1422:10.1177/0002039719881460
1003:Internal Revenue Service
745:
733:
493:
431:, nonprofits are called
1864:10.1111/1758-5899.12976
999:U.S. federal income tax
997:status with respect to
892:religious organizations
684:must register with the
357:Canada Corporations Act
348:) permit incorporation
67:UN Human Rights Council
32:nonprofit organizations
2021:Journal of African Law
1787:. govt.of Maharashtra.
1623:Council on Foundations
783:incorporated societies
636:Associations Law, 1980
471:former French colonies
461:
448:
439:
433:
265:
255:
245:
225:
215:
205:
196:
190:
178:
168:
156:
146:
138:
128:
118:
44:voluntary associations
36:nonprofit corporations
2167:20 March 2021 at the
2145:20 March 2021 at the
1496:Amnesty International
1119:. Allen & Unwin.
1070:Amnesty International
906:Further information:
896:commodities exchanges
894:, political parties,
634:are regulated by the
406:charitable purposes.
392:The relief of poverty
382:Canada Revenue Agency
229:(German, abbreviated
219:(French, abbreviated
191:Feitelijke vereniging
182:(French, abbreviated
1543:. Status of Canada.
1115:Lyons, Mark (2001).
938:charter organization
888:housing cooperatives
773:Incorporated society
657:is successor to the
616:financial statements
614:). The structure of
537:Income Tax Act, 1961
507:considered as NGOs.
440:association loi 1901
334:corporate governance
209:(Dutch, abbreviated
172:(Dutch, abbreviated
1599:on 26 February 2015
1147:on 22 February 2011
984:501(c) organization
963:cooperative society
864:Nonprofit companies
832:– The institution (
797:Republic of Ireland
728:Ministry of Justice
659:Ottoman Association
197:Association de fait
1797:Kamiya, Setsuko, "
1765:on 11 October 2017
1661:10.1093/cdj/bsr008
1201:title III, Art. 46
1097:. 23 February 2023
1030:executive director
947:charitable company
715:Rashot Hata’agidim
590:חברה לתועלת הציבור
473:, particularly in
46:vary in different
2138:Dent, George W.,
2075:on 11 August 2016
1903:McLysaght, Emer.
1655:(S2): ii33–ii48.
971:legal personality
787:charitable trusts
701:Rasham HaChavarot
675:in all but name.
523:Special licensing
303:In January 2017,
89:social enterprise
16:(Redirected from
2271:
2238:
2237:
2235:
2203:
2197:
2196:
2194:
2193:
2181:Ndebele, Lenin.
2178:
2172:
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2153:
2136:
2130:
2129:
2127:
2125:
2110:
2104:
2103:
2098:. Archived from
2094:Thor, Anatoliy.
2091:
2085:
2084:
2082:
2080:
2071:. Archived from
2061:
2055:
2054:
2036:
2012:
2006:
2005:
2003:
2002:
1988:
1982:
1981:
1979:
1977:
1971:
1940:
1931:
1925:
1924:
1922:
1920:
1900:
1894:
1893:
1875:
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1832:
1831:
1829:
1828:
1814:
1808:
1795:
1789:
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1775:
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1772:
1770:
1764:
1753:
1745:
1739:
1738:
1736:
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1725:. Archived from
1719:
1713:
1712:
1710:
1708:
1687:
1681:
1680:
1640:
1634:
1633:
1631:
1630:
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1606:
1604:
1595:. Archived from
1589:
1583:
1582:
1580:
1578:
1573:on 15 March 2012
1563:
1557:
1556:
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1180:on 28 March 2014
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922:charitable trust
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687:Rasham Ha’amutot
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2189:
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2147:Wayback Machine
2137:
2133:
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2121:
2112:
2111:
2107:
2102:on 25 May 2017.
2092:
2088:
2078:
2076:
2063:
2062:
2058:
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1938:
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320:
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1968:
1964:
1960:
1956:
1952:
1948:
1944:
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1914:
1910:
1909:TheJournal.ie
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1899:
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1879:
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1869:
1865:
1861:
1858:(S5): 84–94.
1857:
1853:
1852:Global Policy
1849:
1842:
1840:
1838:
1823:
1819:
1813:
1806:
1805:
1800:
1794:
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1756:hkicpa.org.hk
1750:
1744:
1729:on 9 May 2015
1728:
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1385:on 2012-07-28
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722:רשות התאגידים
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688:
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673:
665:
660:
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649:
642:
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621:
620:balance sheet
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185:
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130:
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2186:
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2108:
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2073:the original
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1995:
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1976:19 September
1974:. Retrieved
1946:
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1873:10419/240952
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1825:. Retrieved
1821:
1812:
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1760:the original
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1694:
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1627:. Retrieved
1625:. 2019-11-19
1622:
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1597:the original
1587:
1575:. Retrieved
1571:the original
1561:
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1535:
1524:. Retrieved
1520:
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1500:. Retrieved
1498:. 2018-10-02
1495:
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1467:
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1387:. Retrieved
1383:the original
1373:
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1348:
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1325:
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1306:
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1277:
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1219:
1209:
1200:
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1175:the original
1161:
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1145:the original
1135:
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1094:
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1072:. 2013-05-07
1069:
1060:
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1018:IRS Form 990
1014:property tax
1007:
992:
967:
940:, including
911:
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863:
862:
858:
854:
851:South Africa
830:Institutions
813:
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612:corporations
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462:associations
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434:associations
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2124:20 November
1804:Japan Times
1311:(in French)
1282:(in French)
1253:(in French)
1224:(in French)
824:Foundations
779:New Zealand
767:New Zealand
694:רשם העמותות
662: [
639: [
449:association
370:ultra vires
365:as of right
350:as of right
194:(Dutch) or
110:Belgian law
2248:Categories
2192:2023-05-10
2001:2023-05-10
1996:www.gov.za
1827:2023-04-11
1629:2023-05-09
1526:2023-05-10
1502:2023-05-10
1389:2012-05-24
1364:2010-05-19
1339:2012-05-24
1315:14 January
1286:14 January
1257:14 January
1228:14 January
1184:14 October
1151:30 January
1101:2023-05-09
1095:ARTICLE 19
1076:2023-04-11
1052:References
1034:board-only
1024:Governance
995:tax-exempt
708:רשם החברות
624:cash flows
576:; plural:
386:common law
239:Luxembourg
142:in German.
2079:17 August
2051:245927577
2043:0021-8553
1963:154664612
1890:238819373
1882:1758-5880
1669:0010-3802
1449:210553654
1441:0002-0397
1010:sales tax
487:Hong Kong
481:Hong Kong
98:Australia
80:Australia
74:Australia
2233:10033284
2165:Archived
2143:Archived
2118:Archived
1967:Archived
1913:Archived
1707:13 March
1701:Archived
1677:44258276
1551:22 March
1545:Archived
1358:Archived
1040:Zimbabwe
874:(SARS).
842:benefit.
820:charter.
793:people.
416:Ethiopia
410:Ethiopia
1769:1 March
1577:28 June
1308:Le Soir
884:Ukraine
878:Ukraine
804:Ireland
607:Chalatz
517:Society
346:Alberta
338:Ontario
305:Burundi
299:Burundi
235:Belgium
104:Belgium
60:Algeria
54:Algeria
2230:
2187:News24
2069:gov.za
2049:
2041:
1961:
1919:18 May
1888:
1880:
1733:14 May
1675:
1667:
1603:14 May
1521:News24
1473:May 9,
1447:
1439:
1279:L'Echo
1250:L'Echo
1221:L'Echo
1123:
810:Russia
791:
681:amutah
672:amutot
654:amutah
648:amutah
631:Amutot
585:amutot
579:עמותות
573:amutah
564:Hebrew
560:Israel
554:Israel
475:Africa
429:France
423:France
324:Canada
319:Canada
108:Under
84:trusts
42:, and
2047:S2CID
1970:(PDF)
1959:S2CID
1939:(PDF)
1886:S2CID
1763:(PDF)
1752:(PDF)
1696:INSEE
1673:JSTOR
1445:S2CID
1334:(PDF)
1178:(PDF)
1171:(PDF)
954:(CIC)
929:(CIO)
746:Kenya
740:Japan
734:Japan
666:]
645:. An
643:]
568:עמותה
514:Trust
500:India
494:India
313:Tutsi
263:) or
261:AISBL
253:) or
223:) or
213:) or
176:) or
162:AISBL
154:) or
2151:SSRN
2126:2017
2081:2016
2039:ISSN
1978:2019
1921:2017
1878:ISSN
1771:2018
1735:2015
1709:2013
1665:ISSN
1605:2015
1579:2011
1553:2013
1475:2023
1437:ISSN
1317:2021
1288:2021
1259:2021
1230:2021
1186:2013
1153:2011
1121:ISBN
986:and
846:fee.
601:חל”צ
485:The
309:Hutu
271:IVoG
251:IVZW
237:and
221:ASBL
152:IVZW
134:ASBL
18:ASBL
2228:PMC
2220:doi
2029:doi
1951:doi
1868:hdl
1860:doi
1801:",
1657:doi
1468:NPR
1427:hdl
1417:doi
1012:or
882:In
785:or
777:In
738:In
678:An
598:or
558:In
498:In
427:In
231:VoG
211:VZW
184:FUP
174:SON
124:VZW
78:In
58:In
2250::
2226:.
2214:.
2210:.
2185:.
2067:.
2045:.
2037:.
2025:66
2023:.
2019:.
1994:.
1965:.
1957:.
1947:43
1945:.
1941:.
1911:.
1907:.
1884:.
1876:.
1866:.
1856:12
1854:.
1850:.
1836:^
1820:.
1754:.
1693:.
1671:.
1663:.
1653:46
1651:.
1647:.
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