Associations and non-profit organisations
You wish to establish an association or NPO
Want to set up a non-profit organisation or association, but are unsure of which steps are required? Then you have certainly come to the right place! Meticulous preparation is key to getting started without any unnecessary problems. Our team of experienced specialists provides professional and practical support throughout every stage in the process, ensuring that all the necessary formalities are taken care of. Is your association subject to VAT for example? And how do you go about drawing up the (draft) Articles of Association or requesting an enterprise number? Together, we also tackle your inaugural meeting, the filing of the Memorandum of Association and the acquisition of Legal Personality, enabling your association to get off to a flying start.
You wish to grow your association or NPO
From the very first moment that your non-profit organisation or association is established, you must begin tackling increasingly complex legislation. Depending on its size, strict accounting requirements apply. Large non-profit organisations must also engage the services of a commissioner to audit their financial situation. Our auditors have accrued a wealth of specialist knowledge in precisely this type of work. We even perform on-site VAT screenings or audits to map any potential VAT risks, such as those associated with your cafeteria, parking facilities, clinical studies or aesthetic surgery etc. These days, non-profit organisations and associations often join forces, resulting in additional VAT issues. We can help you find an appropriate solution, be it setting up a VAT entity, or working with a cost-sharing association or Zorgcirculaire. Finally, we are also happy to support you with other tax and legal issues, such as submitting patrimony tax, tax-deductible donations and drafting an optimal personnel policy for your employees and volunteers.
The transfer of your association or NPO
At some point during the lifespan of a non-profit organisation or association it may be appropriate to transfer some of the resources to another non-profit organisation or association with a similar objective. There are numerous options, including donations, mergers and splits, each with their own tax, legal and accounting regime. Together, we examine which type of transfer bests suits your organisation or association, taking full account of any rolling grants and ultimately enabling you to continue your work with complete peace of mind.
You wish to terminate your association or NPO: what now?
You have decided to terminate your association or NPO, which typically involves a considerable amount of work. Dissolution usually takes place in one of three different ways, with a distinction being made between dissolution by operation of law, judicial dissolution or voluntary dissolution. Many cases involve the voluntary dissolution of a 'dormant' NPO or association, or dissolution following the transfer of all assets and liabilities to another NPO or association. Regardless of your particular situation, Vandelanotte is on hand with bespoke specialist advice; from the very launch of your NPO or association, right up to its termination.
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
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