These types of associations are now common and important to allow the organization of private charitable initiatives without mediation or direct control of the state, which allows not only greater bureaucratic agility, but also higher margins of commitment on the part of the associates and, in the long term, greater efficiency in achieving their solidarity goals. This distinction may be less clear than it seems in cases where a charitable activity can be both profitable and capitalizable, but it is important when it pays tribute to the state. In the broadest sense, both civil societies and civil associations pursue altruistic goals, but the former do so with a commercial interest, while the latter will reinvest what they have earned in the association itself. Associations must have as their object the above activities and comply with all legal requirements in order to obtain authorization to receive donations. What are the benefits, tax rights and obligations of labour law and the law? What are the requirements for founding a civil association and how do they differ from a civil society? When is it more convenient to become a CA? To answer these questions, it is necessary to approach the tax system of civil associations. In tax matters, civil associations can apply to the Tax Administration Service (SAT) for authorization to receive donations deductible from income tax. Therefore, at Cofide, we have developed the course «Legal, Tax and Labour Law Treatment of Companies and Civil Society Associations» to learn more about the creation and operation of a CA in order to take advantage of its benefits and avoid sanctions. In other words, civil associations are a form of private organization for altruistic purposes that meet their own statutes (gathered in writing in a constitutive document) and are administered autonomously, although, like any other organization, they are subject to draft laws. The legislation on associations as legal entities in different countries requires certain conditions for their formation and full exercise, in addition to conditions related to objectives, internal regulations and dissolution. In general, most state regulations require: the Federal Civil Code and the Civil Codes of the Länder contain very similar provisions relating to civil association, but it is recommended to consult the state legislation applicable to the case.
The assets of citizens` associations consist of shareholders` contributions and assets (assets and rights) of an economic nature that the association acquires by all legal means and on the basis of its obligations. Like any other legal entity, associations are required to interact electronically with the administration, so they must obtain the electronic certificate from the FNMT or authorize a third party who has it. Whether it is a neighbourhood group, a cultural, ecological or educational group, a sports club or a social welfare institution, its most legally practical character is that of AC. In order to carry out their activities and obtain resources or funding that will enable them to achieve their objectives, these groups need legal formalization, and one of the ways to achieve this is to form civil associations. Examples of civil associations include: individuals may meet other people and form a legal entity with its own patrimony and legal personality that is different from that of the people they form. Legal persons may include commercial companies as well as civil partnerships and associations. In this section of our website, we will refer to civil associations. The creation± of civil associations in recent years has been a trend, especially the types of associations whose purpose is to conduct, among other things, support, education, scientific or technological research, culture, conservation of animal and plant species, without making economic gains, but with the aim of helping others. To have access to these resources and other benefits, it is necessary for civil associations: According to the Universal Declaration of Human Rights, article 20 provides as follows: 1. Everyone has the right to freedom of assembly and peaceful association.
2. No one may be compelled to belong to an association. As with many other legal aspects, the rules and requirements of a civil association vary depending on the legal framework of each country, although they are generally required: on the whole, civil associations are divided into two main groups: civil associations are still subject to the law, and it is very important to prove the constitution of one of them so that they can access the possible benefits in the future: The place and date of incorporation, the personal data of the voters, the choice of a name and a corporate purpose for the company, as well as the determination of a registered office are important elements for the creation of the association, which can then have active members, lifetime or honorary.