Following the site http://www.angelfire.com/co/Dochy/ASBL-VZW.htm This text is the 5th part of the site
http://www.angelfire.com/co/Dochy/ASBL-VZW.htm Site not updated since 2005
AISBL + IVZW
Prerequisite :
All texts are from the Federal Justice Department (June 13, 2005)
Sometimes there is a blank between two texts ... EVERYTHING that follows is applicable at 20 June 2005
The texts are followed by texts FR and NL include in order:
Record
Model Statutes
Legal texts
Accounting
Visit my site ASBL, AISBL and Foundations (has undergone a thorough revision and must in principle also be updated in July 2005). As for the site of acts
Models: ASBL / VZW, AISBL / IVZW, Private Foundations / Private stichtingen prudence calls to check on the previous site if n ' there was no change ...
list of my sites and my blogs:
http://leondochy.blogspot.com/ _________________________________________________________________________________________
SERVICE PUBLIC FEDERAL JUSTICE
Branch Legislation and Fundamental Rights and Liberties Served
of Gifts, charitable foundations and international non-profit profit
Boulevard de Waterloo, 115
1000 Brussels 02/542.70.97 Fax
NOTICE OF INFORMATION CONCERNING THE INTERNATIONAL NONPROFIT ASSOCIATIONS
(updated 1 July 2003)
I. PROCEDURE FOR THE CREATION OF A NON-PROFIT ASSOCIATION.
II. GENERAL MODEL OF PROPOSED LAWS.
III. THE 27 JUIN 1921 law on non-profit, international non-profit organizations and foundations (Articles 46-58).
[1] IV. ROYAL DECREE OF 26 JUIN 2003 RELATIVE TO THE SIMPLIFIED ACCOUNTING OF CERTAIN ASSOCIATIONS INTERNATIONAL ... NONPROFIT. (MB 11.07.2003, Ed.2, p.37651 - 37662).
I. PROCEDURE FOR THE CREATION OF A NON-PROFIT ASSOCIATION.
It is advisable to connect the first draft constitution for Administration who will review it and will share the founders or their future (s) advise (s) for his comments and observations in order to implement this project in consistent with Title III of the law on non-profit, international non-profit organizations and foundations. If they wish, members or their founders (s) board (s) may also request an appointment in order to expose their project. You can usefully
contact: V. SUETENS (02/542.75.65) or in his absence: K. Wastiau (02 / 542.75.66).
When this agreement is reached, the final text of the statutes can be prepared and signed by all founding members. Then, to get recognition from the international association by royal decree, it must send to the Authority the following 5 documents:
1) a petition, signed, addressed to Madam the Minister of Justice, requesting the recognition of International Association;
2) the statutes, in original (in one of three national languages and in a form checker and grammatically correct) signed by all founders clearly identified (at least 3 founding members with names, address, date and place of birth of each founder or, in the case of a corporation, the name, legal form and registered office address);
3) an explanatory note on the aims of international utility and future activities of the association;
4) a list of members of the Board of Directors ( with their full name, date of birth, residence, or in case of legal persons, the name, legal form and headquarters);
5) if possible, the text of articles on a diskette (Word version) or by e-mail.
Once all the necessary documents are received, the Administration will submit the draft Royal Decree countersigned by the Honourable Minister of Justice and the Royal Signature.
When the royal decree was reached, the Authority will undertake, when necessary for registration with the Crossroads Bank of Enterprises will apply, to register the association with the Bank for Enterprises and send two shipments of the order certified royal international association. One of the two shipments will be attached to the request for publication in the Annexes of the Moniteur belge.
Once the association has acquired international legal personality, a record is kept at the Federal Justice Department.
In this case, should be filed the following documents:
- the statutes and amendments duly approved;
- the coordinated text of articles following their modification;
- acts relating to the appointment, revocation and termination of appointment of directors and, where applicable, persons entitled to represent the international non-profit
- decisions actant the dissolution of the International Association and its liquidation;
- the annual accounts of the international non-profit.
Any deed, document or decision modifying or correcting any of those above must also be filed and when it comes to amendments to the constitution, also be approved by the competent authority (according to the modification, King or the Minister or his (her) delegate (s).
Deeds, documents and decisions as listed above are for the most part, also be published in the Moniteur belge.
II. GENERAL MODEL OF PROPOSED LAWS
Article 1. Legal
[2] It comprises an international non-profit called ............... .
This association is governed by the provisions of Title III of the Belgian law of 27 June 1921 on non-profit, international non-profit organizations and foundations (Articles 46-58).
Article 2. Headquarters address
[3] The association headquarters is located in ... (Belgium )........... (Complete address).
The seat can be transferred to any other place in Belgium by decision .... (A body to be appointed), to be published in the Moniteur belge and connect to the Federal Justice Department in the month of the decision.
Article 3. Corporate purpose
The association continues (s) goal (s) non-profit (s) following international utility (s): ... ...
The (es) activity (ies) that the association proposes to implement to achieve its (his) goal (s) is (are) the (s) Next (s): ... ...
Article 4. Members
The association is open to Belgians and foreigners.
It consists of ............
(individuals and / or legal persons constituted under the laws and usages of the State to which they belong;
(It is possible to provide different categories of members: staff, members, honorary members, etc.).
Article 5. Admission, resignation, exclusion
1. The admission of new members is subject to the following conditions:
1) full members .......
2) associate members .......
3) Honorary members ..... etc..
(also determine, for each class of members who have voting or advisory capacity, as well as their respective rights and obligations)
2. Members (various categories) are free to withdraw at any time of the connection by sending their request under the following conditions: ...
3. The exclusion of members of the association may be proposed by the governing body, after hearing the defense is concerned and, if applicable, imposed by the general management body to the two-thirds majority of members present or represented. The governing body may suspend the individual until the decision of the general management body.
A member who ceases, by death or otherwise, to be part of the association is not entitled to the assets.
Article 6. Contributions
Members pay an annual fee of up to ... EUR (possibly different depending on the category to which they belong), fixed by the general management body on a proposal from the administrative organ.
Article 7. General management body (general meeting)
7.1. Duties
The general management body has full powers to the goals and activities of the association.
shall include especially reserved to its jurisdiction the following points:
a) amend the articles
b) appointment and removal of directors and, where necessary, Commissioners;
c) approval of budgets and annual accounts
d) discharge the Directors and, if necessary, Commissioners;
e) dissolution Voluntary association;
f) exclusion of a member;
g) other skills, for example, adopt rules of procedure.
7.2. The composition
general management body is composed of all members.
Only full members have voting rights. Each member has one vote (except as otherwise provided by statute).
Other categories of members (eg, associated members and honorary members) may attend an advisory capacity.
7.3. Meeting and convening
The general body shall meet as of right under the chairmanship of ......, every year (usual frequency) at the registered office or at the place indicated on the notice.
This notice is made by .......... and is sent by letter, fax, email or other means of communication, at least eight days (usual minimum) before the governing body meeting General direction and contains the agenda.
A special meeting of the general management body may also be convened by ........ in the cases and conditions below: ..............
7.4. Decisions
The general management body shall not validly deliberate unless ... (portion to be fixed) members are present or represented.
Full members may each be represented at the general management body by another member of staff carrying a special proxy. Each full member may, however, hold more than one proxy (the usual rule but several proxies are allowed per member).
It can be found on any object that is not brought to the agenda.
Except in exceptional cases provided by the present statutes, resolutions are passed by a simple majority of members present or represented.
They are brought to the attention of all members under the following conditions (which are to be specified), for example:
The resolutions of the general management body are recorded in a register signed by ...... . and kept by ............ who shall make available to members at the headquarters of the association.
Article 8. Amend the constitution and dissolution of the International Association
Without prejudice to Articles 50 § 3, 55 and 56 of the law on non-profit international non-profit foundations, any proposal to alter the statutes or the dissolution of the association must be submitted by the administrative body or at least (portion to be determined) effective members of the association.
The administrative organ shall make known to members of the association at least ... months in advance (for information, the time normally taken as statutory changes is three months), date of General Body Meeting of Directors to approve the proposal and the proposed amendments.
The general management body may not deliberate on the proposal if it meets two-thirds (quorum customary for statutory changes) members, with voting rights present or represented by the association.
No decision will be forfeited if it is approved by a majority of four fifths (another quorum may also be provided)) vote of members present or represented.
However, if the general management body does not meet two thirds of the members of the association, a further meeting be convened to approve a final and valid on the proposal, the same four-fifths majority vote, irrespective of the number of members present or represented at the earliest, within fifteen days after the first meeting.
Amendments to the Constitution will become effective after approval by the competent authority pursuant to Article 50 § 3 of the Law and after publication in the Annexes of the Moniteur Belge in accordance with Article 51 § 3 the said Act.
The general management body shall determine the method of dissolution and liquidation of the association.
The net assets after liquidation will be assigned to a nonprofit corporation under private law in pursuit of a similar object or, failing that, to a disinterested (TBD).
Article 9. Governing Body (Board)
9.1. Duties
The governing body has all the powers of management and administration, subject to the powers of the general management body.
He may delegate the daily management to its President, and / or one or more director (s) or one or more employee (s) which he set the powers.
9.2. Composition
The association is managed by a governing body composed of at least 3 members
[4] Directors are appointed by the general management body under the following conditions: (term of office, possibility of renew and to what limit to be specified)
Their duties shall be terminated by death, resignation, incapacity or placed under provisional administration, revocation and expiry.
Directors may be removed by the general management body by a majority two-thirds (quorum usually retained) members present or represented.
If a vacancy occurs during a term, the management body may provisionally appoint a replacement who shall serve from the one it replaces.
The administrative organ shall elect a chairman, a secretary and a treasurer (or possibly one of the vice-presidents, etc.).
All documents relating to the appointment, dismissal and termination of appointment of directors and established under the Act are published at the expense of the association, in the Annexes Belgian Official Gazette.
9.3. Meeting and Convocation
The governing body meets at least once a year, ..., or on notice of ... .
The notice is sent by letter, fax, email or other means of communication.
9.4. Decisions
The governing body can not validly deliberate unless .......... (Portion to be fixed) or more of its members are present or represented.
An administrator may be represented by another director who can not, however, hold more than one proxy (ie the usual rule but several proxies per member are permitted, however).
The resolutions of the governing body shall be taken by majority of directors present or represented. In case of a tie, the chairman has a casting vote.
9.5. Register resolutions governing body.
Resolutions are recorded in a register signed by ............ and kept by ............. who shall make available to members of the association at the registered office of the latter.
Article 10. Representation of the Association vis-à-vis third parties and Justice
All acts binding the Association shall, except for special proxies, signed by two directors or by (others to be named) ..., who are appointed by ... (body to explain) and which are not justify to third powers for that purpose.
The international association is adequately represented in court as plaintiff or defendant by two directors (or other persons to be appointed), or by its chairman or a director appointed for this purpose.
Acts relating to the appointment, dismissal and termination of appointment of persons authorized to represent the non-profit international association, established under the Act are published at the expense of the association, in the Moniteur belge.
Article 11. Budgets and accounts
The year begins and ends on ... ....
accordance with Article 53 of the Act, the annual accounts for the financial year elapsed and the budget for the following year are established by the governing body each year and submitted to the General Body direction at its next meeting for approval.
accounts are submitted in accordance with Article 51 of the Act, the Federal Department of Justice.
Article 12. General Provisions
Anything not covered by these articles and publications to the Annexes to the Belgian Official Gazette, will be settled in accordance with the provisions of Title III of the Belgian law of 27 June 1921 on non-profit associations, international non-profit foundations.
III. 27 JUIN 1921 ACT ON NONPROFIT ASSOCIATIONS, ASSOCIATIONS AND INTERNATIONAL NON-PROFIT FOUNDATIONS (EXCERPTS
(...)
Title III - international non-profit
Art. 46 .- The legal status may be granted by the King, on the conditions and limitations of this Act, associations open to Belgians and foreigners, who are headquartered in Belgium and who pursue a non-profit of international utility, provided that their purpose or activities do not contravene the law or public policy.
The international non-profit is that which does not engage in industrial or commercial operations, and does not seek to provide its members with material gain.
Art. 47 - § 1. All deeds, invoices, advertisements, publications and other documents of the international non-profit which has been granted legal personality should mention its name preceded or followed immediately by the words "international non-profit" or abbreviation "AISBL" and the address of its registered office.
§ 2. Only international non-profit validly created in accordance with the provisions of this title or validly created under the law 25 October 1919 granting legal personality to international associations with philanthropic, religious, scientific, artistic or educational, may bear the name of "international non-profit." In case of non-compliance with this requirement by an entity with or without legal personality, any interested person may submit a request for name change with the trial court of the district in which the entity at its headquarters.
Art. 48. - The articles must state: 1 º
the name of the international non-profit and address Headquartered;
2 º precise description of the goals for which the international non-profit is made and the activities it proposes to implement to achieve those goals;
3 º the conditions and formalities inlet and outlet members and where appropriate, members of various categories;
4 º the rights and obligations of members and, where appropriate, members of various categories;
5 º assignments, method calling and decision method of general management body of the international non-profit and the conditions in which resolutions are brought to the attention of members;
6 º duties, the manner of calling and mode decision of the administrative organ of the international non-profit, mode of appointment, termination of functions and removal of directors, the minimum number, the duration of their term, the extent of their powers and how to exercise them, and the mode of appointment of persons who have authority to bind the association vis- à-vis third parties and to represent it in deeds as well as in legal proceedings;
7 º conditions to amend the articles of dissolution and liquidation of the association, and destination of the assets of the international non-profit
. In case of dissolution, it must be assigned to a disinterested purpose.
These statutes are found in a public document or private deed. In the latter case, notwithstanding the requirements of Article 1325 of the Civil Code, two original enough.
Art. 49. - The international non-profit is responsible for the negligence of its agents or organs through which it exercises control.
administrators and delegates to the daily management assume no obligation personal relation to the commitments of the international non-profit. Their liability is limited to the mandate they have received and negligence in their management.
members do not assume any responsibility in that capacity in relation to commitments of the international non-profit.
Art. 50. - § 1 The rules shall be communicated to the Minister of Justice in which his skills with the granting of legal personality and approval of the statutes.
legal personality is acquired by the international non-profit to date the royal decree of recognition.
§ 2. It may however be made commitments on behalf of the international non-profit before the acquisition by it of legal personality. Unless otherwise agreed, those who make such commitments in any capacity whatsoever, are individually and severally liable, unless the international non-profit organization has acquired legal personality within two years of the birth of the commitment and has also incorporated this commitment within six months of the acquisition of legal personality. The commitments taken by the international non-profit are deemed to have been contracted by it from the beginning.
§ 3. Any modification of the terms set out in Article 48, paragraph one, 2, must be approved by the King. Other changes to the statutes must be reported to the Justice Minister who in his skills or his delegate and approved by one of them, on the conditions and limitations of this Act.
Art. 51. - § 1. It is held at the Ministry of Justice a file for each non-profit international association under sections 46 and 58.
§ 2. Are filed of record:
- the articles and amendments;
- the coordinated text of articles following their modification;
- acts relating to the appointment, dismissal and termination of office of directors and, where appropriate, of persons entitled to represent the international non-profit, and these acts have the full name and home or in the case of legal persons, the name
social, legal form and registered office, and shall specify the scope of authority these people and how to exercise them;
decisions actant-dissolution the international non-profit and its liquidation;
-annual accounts of the International Association nonprofit established in accordance with Article 53.
§ 3. Are published at the expense of those concerned, in the Moniteur belge:
- the articles and amendments;
- acts relating to the appointment, dismissal and termination of office of directors and, where appropriate authorized persons to represent the international non-profit
- decisions relating to the dissolution of the International Association nonprofit and its liquidation.
§ 4. The King shall determine the terms and conditions of formation and access to the file.
§ 5. Deeds, documents and decisions of which the deposit is required by this Title shall be enforceable against third parties until the date of filing or, where the
publication is also prescribed by this title, from the day they publication in the annexes of the Moniteur belge, unless the international non-profit proves that the third parties had prior knowledge.
Third parties may nevertheless rely on any documents, papers and decisions whose filing or publication have not been made.
In case of discrepancy between the text filed and that published in the Annexes to the Belgian Official Gazette, it is not enforceable against third parties. They may nevertheless rely thereon, unless the international non-profit is no evidence that they had knowledge of the texts deposited.
Art. 52. - Any action by an international non-profit did not comply with the formalities prescribed in Article 51 is suspended. The judge set a deadline within which the
international non-profit must meet its obligations. If the international non-profit does not meet its obligations in this period, the action is inadmissible.
Art. 53. - § 1. Each year, the governing body establishes the annual accounts for the financial year ended in accordance with this section and the following year's budget. The general body shall approve the annual accounts and the budget at its next meeting.
§ 2. International non-profit keep simplified accounts for at least the movement of cash resources and accounts in a format established by the King.
§ 3. However, the international non-profit keep their accounts and prepare their financial statements in accordance with the law of 17 July 1975 relating to accounting firms when they reach the end of the year, figures below set for at least two of three following thresholds:
1st 5 workers on an annual average expressed as full-time equivalent registered in the personnel register kept pursuant to Royal Decree No. 5 of 23
October 1978 on the maintenance of corporate documents;
2 º 250 000 EUR for total revenue other than exceptional
, excluding value added tax;
3 º € 1,000,000 for the balance sheet total.
King adapts the obligations arising for such international non-profit, the provisions of the aforementioned Act of 17 July 1975, that
require the special nature of their activities and their legal status. These amounts can be adjusted by the King on the evolution of the index of consumer prices.
§ 4. In § § 2 and 3 are not applicable to international non-profit subject, because of the nature of activities they engage primarily, in particular rules relating to the keeping of their accounts and their annual accounts, provided they are at least equivalent to those provided under this Act .
§ 5. International non-profit organizations are required to designate one or more statutory control of their financial situation, annual accounts and the regularity with respect to the law and statutes of transactions be reported in the financial statements when the number of workers employed, annual average exceeds 100 equivalents expressed full-time or when the international non-profit exceeds the figures below set for at least two of three criteria: 1 º
50 workers, annual average full time equivalent staff on the register kept under Royal Decree No. 5 of 23 October 1978 relating to recordkeeping social
2 º € 6,250,000 for total revenue, other than exceptional
, excluding value added tax;
3 º 3125000 EUR total assets.
Commissioners are appointed by the governing body among the members, individuals or moral, of the Institute of Company Auditors.
These amounts can be adjusted by the King on the evolution of the index of consumer prices.
Art. 54. - With the exception of manual gifts, any gift inter vivos or testamentary
in favor of an international non-profit must be authorized by the King. However, this authorization is not required for acceptance of gifts whose value does not exceed EUR 100 000.
The amount referred to in paragraph 1 shall be adjusted to January 1 of each year to the index Consumer prices in October of last year.
index of departure is that of October 2001.
The adjustment of the amount is in accordance with the formula, the new amount is equal to the base amount multiplied by the new index and divided by the starting index. The result is rounded to the next ten.
The adjusted amount is published in the Belgian later than December 15 of each year.
Permission may never be granted if the non-profit international association has not complied with Article 51.
Art. 55. - The dissolution can be granted, upon request of the Crown or any person interested in the following cases: 1 º
employment of capital or income of the association
international non-profit purposes other than those for which
it was incorporated;
2 º insolvency
3 º no administration;
4 º serious contravention hereof or contrary to law or public policy.
Art. 56. - Except as otherwise provided in statutes or statutory body appointed for this purpose, the court of first instance, at the reasoned request of the prosecutor or any interested party, appoint the liquidators, whose action is governed by articles 19 and 19a.
Art. 57. - All acts, bills, advertisements, publications and other documents issued by an international non-profit that has been a decision to dissolve
must mention the name of the association preceded or followed immediately by the words "association international non-profit
in liquidation.
Anyone who operates a nonprofit international association in liquidation in an act referred the first paragraph where that statement does not appear, may be declared personally liable for all or part of the commitments made therein by the international non-profit.
Art. 58. - The international associations with non-profit international utility, validly incorporated abroad in accordance with state law governing them can open a headquarters in Belgium operation. A seat is a sustainable operation without separate legal personality whose activities are consistent with the social purpose of pursuing international association a non-profit international utility. These international associations with non-profit international utility are required to comply with Article 51. "
(...)
IV. ROYAL DECREE OF 26 JUIN 2003 RELATIVE TO THE SIMPLIFIED ACCOUNTING OF CERTAIN NONPROFIT ASSOCIATIONS .... (MB 07.11.2003, Ed.2, p.37651 - 37662) ist
BOOK. - RULES RELATING TO THE SIMPLIFIED ACCOUNTS REFERRED TO THE NON-PROFIT ASSOCIATIONS, THE ARTICLE 17, § 2 OF THE ACT TITLE I
. - General principles relating to the bookkeeping
CHAPTER I.. - From Accounting
First Section. - General Rules Article 1
. The accounts must be appropriate to the nature and scope of activities of the association.
Art. 2. Operations resulting in the movement of cash or cash accounts are recorded promptly, fairly and completely and in order of date in a single ledger based on the model minimum specified in Annex A to this Order.
Section II. - From ledger
Art. 3. § 1. The book mentioned in section 2 is listed. It is identified by the name of the association.
§ 2. It is signed before first use and annually thereafter by the person (s) who represent (s) in combination with third parties.
§ 3. It is held in chronological order, without blanks or gaps, to ensure its continuity and regularity hardware and irreversibility of the scriptures. If correct, the original writing must remain visible.
§ 4. The book should be preserved in original for ten years from January 1 of the year following its closure.
Section III. - Supporting documents
Art. 4. All writing based on a voucher dated and has a benchmark to it.
Supporting documents must be preserved in original or copy, for ten years and classified systematically. This period is reduced to three years for parts that are not called to show respect to others.
CHAPTER II. - Inventory
Art. 5. Once a year at least, there shall be, with caution, sincerity and good faith statement of operations, audit, review and evaluation to establish the date chosen a complete inventory of assets, liabilities and obligations of any nature
of the association.
Art. 6. The Board of Directors of the Association shall determine the rules which, given the characteristics of the association, president of assessments in the inventory.
These rules are summarized in the appendix. This summary should be sufficiently precise to enable it to assess the valuation methods adopted.
Art. 7. The valuation rules referred to in Article 6 and the application must be identical from one year to another.
However, they adapted to the case where they do more to do with prudence, sincerity and good faith, to the transactions referred to in Article 5.
These adaptations are described and justified in the appendix. The estimated impact of these adjustments is shown in the annex relating to the accounts of the period in which this adaptation is introduced for the first time.
Art. 8. Assessments must meet the criteria of prudence, sincerity and good faith.
TITLE II. - Annual accounts
CHAPTER I.. - General principles
Art. 9. The annual accounts referred to in Articles 17 § 1 and 26novies, § 1, 5, the Act include the revenue and expenditure, and the schedule. Ces documents forment un tout. The financial statements are denominated in euro, without decimals.
Art. 10. The financial statements are prepared in accordance with the provisions of this title.
Art. 11. The financial statements have been prepared with care, sincerity, good faith and clarity.
If the provisions of this title is not enough to satisfy this limit, additional information must be provided in the appendix.
CHAPTER II. - From the statement of revenue and expenditure
Art. 12. The statement of income and expenses resulting directly from the book referred to in section 2.
It should read systematically, for the year ended, the nature and amount of revenues and expenses of the association. Any
off between revenue and expenditure is prohibited.
The statement of revenue and expenditure must be completed according to the scheme the minimum specified in Annex B to this Order.
CHAPTER III. - In Annex
Art. 13. The appendix contains the information prescribed in Articles 6, 7, 11 and 14 and a statement of the assets of the association. It must be established according to the diagram minimum specified in Annex C to this Order.
Art. 14. The statement of assets and a direct result of the inventory referred to in Article 5.
must indicate systematically the closing date of the exercise, the nature and amount of all assets and liabilities of the association. Buildings, machinery, furniture and rolling stock that do not belong in full ownership to the association shall be resumed in the condition of the property if they are significant. When the board of directors believes that some of these assets are not of a significant nature, it would be justified in the appendix. Assets difficult to value are shown for reference in the statement of assets and are subject to appropriate terms in the appendix.
The statement of assets must also mention the rights and liabilities which are likely to have significant influence on the financial situation of the association. When these rights and commitments are not likely to be quantified, they are only subject to appropriate terms in the appendix.
BOOK II. - RIGHT TO COMPLY WITH OBLIGATIONS IMPOSED ON ACCOUNTING ASSOCIATIONS REFERRED TO IN ARTICLE 17, § 3 OF THE ACT
Art. 15. An association that does not meet the criteria of Article 17 § 3 of the Act and can therefore keep its accounts and prepare its annual accounts in accordance with the provisions of this order may nevertheless decide to submit voluntarily to the obligations for non-profit organizations referred to in Article 17 § 3 of the Act, the provisions of the Act of July 17, 1975 relating to accounting firms as adapted by the King under Article 17 § 3, paragraph 2, of the law.
In this case, the Association applies all the provisions applicable to such organizations and prepares and publishes its accounts in the same pattern, abstract or full, for at least three successive financial years.
The decision is mentioned and explained in the notes to the accounts and is accompanied by an indication of its main consequences for the association.
If later the association decided to again hold its accounts according to the model described in Book I of this Order, paragraph 3 applies.
BOOK III. - RULES RELATING TO THE SIMPLIFIED ACCOUNTING PROVIDED IN REGARD TO THE RESPECTIVE FOUNDATIONS AND ASSOCIATIONS INTERNATIONAL PROFIT TO ARTICLE 37, § 2, AND 53, § 2 OF THE ACT
Art. 16. The provisions above apply to foundations and international non-profit which are not referred to in Articles 37, § 3, and 53, § 3 of the Act.
BOOK IV. - MISCELLANEOUS
Art. 17. This Order comes into force at the same time as the provisions of the law which it implements.
Art. 18. Our Minister of Justice is responsible for the implementation of this Order.
Federal Overheidsdienst Justitie
Directoraat-generaal Wetgeving, Fundamentale Rechten in Vrijheden
Giften Dienst, Legaten, stichtingen van Openbaar Nut in International Verenigingen
de Waterloo 115 1000 Brussels Tel. : 02/542.65.11. Fax. : 02/542.78.97.
INFORMATION NOTE ON INTERNATIONAL NON-PROFIT ORGANIZATIONS
(updated July 1, 2003)
I. PROCEDURE FOR THE ESTABLISHMENT OF AN INTERNATIONAL NON
II. PROPOSED MODEL STATUTE
III. 27 JUNI 1921 FOR LAW OF THE NON-PROFIT ORGANIZATIONS, INTERNATIONAL ORGANIZATIONS AND NON-PROFIT FOUNDATIONS (ARTICLES 46-58).
[5] IV. ROYAL DECREE OF 26 JUNI 2003 FOR THE SIMPLIFIED ACCOUNTING OF CERTAIN .... INTERNATIONAL NON-PROFIT ORGANIZATIONS. (BS 11.07.2003, Ed. 2, p. 37651 to 37662)
I. PROCEDURE FOR THE ESTABLISHMENT OF AN INTERNATIONAL NON
The Statute design can best advance to the administration making the draft of the review and its findings and observations to notify the future founders or their attorney (s) . If desired, an appointment can be made to the service in order to explain the design.
following contact persons in the Administration are at your disposal: K. Wastiau (02/542.75.66) or in its absence, V. SUETENS (02/542.75.78.19)
If the project complies with the provisions of Title III of the Act of June 27, 1921 concerning non-profit, international non-profit organizations and foundations, inserted by the Act of May 2, 2002, the final version has been drafted and signed by all founders.
The following 5 documents must be sent to the Administration for approval by Royal Decree of the International Association to obtain:
1) - a petition addressed to Madam Minister, to obtain the approval of the International Association ;
2) - an original copy of the statutes (in one of the three national languages)
signed by all founders (at least 3 founding members) with clear indication of their identity (for physical persons: surname, name, address, birth date - and instead, for legal persons: name, status and address of registered office).
3) - an explanatory note on the objectives of international utility and future activities of the association;
4) - a list of the members of the board of directors (surname, first names, date and place and address in case of legal entities: name, status and address of registered office).
5) - if possible, a diskette containing the text of the statutes (PDF) or text e-mail: @
karin.wastiau just.fgov.be A draft royal decree for approval by the Administration for signature at Madam Minister of Justice and the King presented the receipt of all required documents.
Once the royal order, the administration, from the moment that all necessary steps for registration with the Crossroads Bank for Enterprises will apply, take steps to register your club at the Crossroads and the Administration two certified copies of the royal decree sent to the international association. One of these expeditions should be attached to the application for publication in the Annexes to the Belgian Official Gazette.
Once the association has legal personality, a dossier kept by the Federal Public Justititie.
This file should reach the international organization the following documents must be filed:
-the statutes and their amendments;
-coordinated text of the articles after their amendment;
-Acts of the appointment, dismissal and the discharge of the directors and, where appropriate, of persons authorized to
international association to represent
- the decisions that the dissolution and liquidation of the international non-profit setting;
- Financial Statements international association.
Any instrument, any document or decision that one of the items referred to modify or improve should also be submitted and, if an amendment is involved, also be approved by the competent authority (as the amendment made by the King or by the Minister (or its delegate);
The majority of these cases is indeed also to be published in the Annexes to the Belgian Official Gazette.
II. PROPOSED MODEL STATUTE
Article 1: Name
[6] This is an international non-profit organization founded called
...
The association is governed by the provisions of Title III of the Belgian Law of 27 June 1921 concerning non-profit, international non-profit organizations and foundations (Articles 46 to 57).
Article 2: Address of registered office
[7] The headquarters of the association is located at ........................ (Full address in Belgium)
The office should be transferred to any other place in Belgium by a decision by ... (to indicate body) to be published in the Annexes to the Official Gazette and notify the Federal Department of Justice.
Rule 3: Purpose of the company
The association aims to (the) next (e) non-profit (e) purpose (s) of international utility after: ..............
The activity (ies) to which it seeks this (these) goal (s) to be achieved is (are) the following: ... ..
Article 4: Members
The club is open to Belgians and foreigners
It includes ...................... (Physical persons, legal entities incorporated under the laws and customs of the State from which they originate). If applicable, also indicate the different categories of members: full members, non-active members, honorary members, etc.)
Article 5: accession, dismissal, exclusion
The accession of new members is subject to the following conditions: 1 °
working members ........................;
2 ° non-active members .. etc. .....................
3 ° honorary ......................... etc.
(also specify which type of voting members or an advisory vote, and their specific rights and duties.)
The members (of each category) are who resign under the following conditions: ...... ............;
The exclusion of members of the association can be proposed by the board after having heard the interested. The exclusion is decided by the management body provided an overall majority two-thirds majority of members present or represented. The administrative authority may suspend the person until the decision of the general management body.
Resigning or excluded members and their successors (in case of death) can not assert rights in the assets of the association.
Article 6: Contributions
Members pay an annual fee of up ... .. EUR (possibly different according to the category to which it belongs) adopted by the general management body on the proposal of the Governing Body.
Article 7: general management body (general meeting)
7.1. General powers of the management body
The general management body has the broadest powers in order to achieve the purposes and activities of the association.
Until the sole responsibility of general management body include the following:
a) amendment of statutes;
b) appointment and dismissal of directors and, where appropriate, of the auditors;
c) approval of the budget and the financial statements;
d) the discharge to the directors and, where appropriate, to the auditors;
e) voluntary dissolution of the association;
f) exclusion of a member;
g) other powers .... For example, the adoption of rules
of internal order.
7.2. Composition
Overall management body is composed of all members.
Only active members have voting rights. Each working member has one vote (unless otherwise stated in the statutes).
The other categories of members (eg, the non-active members and honorary members) may attend the meeting with an advisory vote.
7.3. Meeting and convocation
Overall management body of law meet under the chairmanship of ................. each year (usual rate) at the registered office or at a different location, specify in the notice.
The notice made by ...... and sent by mail, fax, electronic mail or other communication. The notice is at least 8 days (usual minimum) for the meeting and indicate the items on the agenda
.
An extraordinary general meeting of the management body may also be called by .................... in the following cases and under the following conditions: ....................... ...
7.4. Decision
Overall management body may only deliberate if .............. (To determine quorum) of the members present or represented.
Each working member may at the general meeting of the management body be represented by another working member through a special proxy. Each working member may not exceed one of these proxies have (this is the usual rule, but several proxies per member are allowed).
can not be decided on issues not on the agenda.
Except in exceptional cases in these articles bear the decisions taken by a simple majority of members present or represented.
The decisions are communicated to all members in the following way (manner specified), eg. :
The decisions of the general management body been recorded in a register, signed by ................. and kept by ...................., this register available to the members, at the registered office of the association.
Article 8. Changing the charter and dissolution of the International Association
Without prejudice to Articles 50 § 3, 55 and 56 of the Act concerning non-profit, international non-profit organizations and foundations, each proposed amendment to the statutes or the dissolution of the association to assume the administrative, or at least ............... (Quorum shall use quorum: one twentieth) of working members of the association.
The Governing Body at least X months in advance (common term for statutory changes: 3 months) to members of the date of the meeting of the general management body to inform you that any such proposal will be deliberated and the proposed changes.
The general management body may only validly deliberate on the proposal if two thirds of the voting members (this is the usual quorum for statutory changes) of the Association present or represented.
A decision is only valid if a majority of four fifths of the votes (including one's constitution can be provided) is reached.
If this meeting the quorum of two thirds of active members not reached a second meeting will be convened at the earliest within 15 days following the first meeting definitely valid to take decisions in relation to the proposal made by eenmeerderheid four-fifths of votes, regardless of the number of members present or represented.
Changes to the bylaws will take effect only after approval by the competent authority pursuant to Article 50 § 3 of the Law and after publication in the Annexes to the Belgian Official Gazette in accordance with Article 51 § 3 of said Act.
The General Assembly shall determine the manner of dissolution and liquidation of the association.
Any net active after the liquidation, to connect to a private non-profit entity with a similar purpose as that of the dissolved association or, failing that, to be destined for an unselfish purpose (specify) ... .... .
Article 9. Governing Body (board)
9.1. Powers
Management is responsible for all matters of administrative nature, except for those powers to the General Assembly include;
The Executive Council may entrust the organization of its chairman, and / or one or more director (s) or one or more representative (s) which he
responsibility.
9.2. Composition
The association is managed by a board composed of at least three members.
[8] The directors are elected by the general management body under the following conditions: ......................... (Term of office, limited or unlimited opportunity for renewal, etc.).
Their function will cease by death, resignation, incapacity or temporary civil administration placement, removal or expiration of the term of office.
administrators can be dismissed by the General Assembly who shall decide by a majority of two thirds of members present or represented (this is the usual quorum above).
event of a vacancy during a term, the administrative provisionally designate a replacement the mandate of its predecessor completes.
The Governing Body shall elect from among its members a chairman, a secretary and a treasurer (if one or more vice presidents, etc.).
All documents relating to the appointment, dismissal and termination of office of Directors, prepared in accordance with the law, with a view to their submission in the file, forwarded to the Federal Justice and at the expense of the association, published in the Annexes of the Moniteur belge.
9.3. Meeting and convocation
The Governing Body meets at least once a year ............ and under special convocation by ........
The notice is sent by mail, fax, electronic mail or other communication.
9.4. The administrative decision
may proceed only if at least ............. (To determine quorum) of its members present or represented.
A director may be represented by another director, but not
more than one of these proxies may wear (this is the usual rule, but several volmachten per bestuurder zijn ook toegelaten ).
Beslissingen van het bestuursorgaan worden genomen bij gewone meerderheid van de aanwezige en vertegenwoordigde beheerders. Bij staking van stemmen beslist de stem van de voorzitter.
9.5. Register van de beslissingen van het bestuursorgaan
De beslissingen worden genotuleerd in een register, ondertekend door …. en bewaard door … die dit register ter beschikking van de leden houdt op de maatschappelijke zetel van de vereniging.
Artikel 10. Vertegenwoordiging van de vereniging ten aanzien van derden en in rechte
Alle geschriften die de vereniging binden dienen, behalve in geval van speciale volmachten ondertekend be by two directors, or (specify other persons) ... ... .. appointed by (agency to designate) and no evidence that third parties must rely on their competence in this respect.
The administrative acts on behalf of the association as plaintiff or defendant in lawsuits
and be represented by two directors or (specify other persons) (or) by the chairman or by a duly appointed by the Council administrator.
The documents relating to appointment, dismissal and discharge of the person authorized to represent non-profit international association established in accordance with law, with a view to their submission in the file, forwarded to the Federal Government and, at the expense of the association, published in the Annexes to the Belgian Official Gazette.
Article 11. Budget and Accounting
the association's financial year begins and ends on ... .....................
Article 53 of the Act, the accounts for the year and the budget for the following year made each year by the governing body and submitted to the general management body at its next meeting.
The financial statements should, under Article 51 of the law, to be submitted to the Federal Department of Justice.
Article 12: General Provisions
For everything in the above statutes do not provide, and in particular the publications in the Annexes to the Belgian Official Gazette, to act in accordance with the provisions of Title III of the Act on June 27, 1921 non-profit institutions, international non-profit organizations and foundations.
III. 27 JUNI 1921 FOR LAW OF THE NON-PROFIT ORGANIZATIONS, INTERNATIONAL ORGANIZATIONS AND NON-PROFIT FOUNDATIONS
TITLE III. - International non-profit associations.
Art. 46:
the conditions and limits provided In this Act, by the King, legal entities are granted to organizations open to Belgians and foreigners, whose headquarters are in Belgium, and a non-profit-making international interest where their purpose or their activities are not inconsistent with the law or public policy.
An international non-profit organization that is not industrial or commercial floats and are not seeking a material benefit to its members provide.
Art.47:
§ 1. All statements, invoices, notices, disclosures and other documents originating from a non-profit international legal personality which has been granted, must specify its name, immediately preceded or followed by the words "international non-profit" or the abbreviation "INPI", and the address of its seat.
§ 2. Only international non-profit under the provisions of this title or under the Act of October 25, 1919 granting the legal personality to international associations with philanthropic, religious, scientific, artistic or educational purpose are valid established, the name " international non-profit "perform. Failure to comply with this requirement, an entity that has legal personality or not, any interested party may claim for a name change either in the court of first instance of the district where that entity is established.
Art.48:
They must specify:
1 ° the name of the international non-profit association and the address of its registered office;
2 ° the precise definition of the purpose or purposes for which it was formed, and the activities it intends for that purpose or those ends;
3 ° the conditions and formalities for admission and withdrawal of
members and, where applicable, the members of the various categories
4 ° the rights and obligations of members and, where applicable, the members of the various categories
5 ° the powers of the general management body of the international non-profit, and the manner of its meetings and decision making, and the conditions under
its decisions to the members be notified;
6 ° the powers of the board of the international non-profit, and the manner of convening and decision-making, the method of appointment of office ending and removal of the directors, their minimum number, the duration of their term, the extent of their powers and how they perform and the manner of designation of individuals authorized to commit the club to third parties and in its actions and in proceedings to represent
;
7 ° the conditions of amendment, dissolution and liquidation of
of the association and the destination of the assets of the international non-profit.
Decomposition allowed to produce an unselfish purpose.
Laws are in an authentic or established by private act. In the latter case, two originals sufficient, notwithstanding the provisions of Article 1325 of the Civil Code.
Article 49 Where: The
making association is liable for any errors that are attributable to its employees and to the organs through which it acts.
The directors and executive directors are not personally bound by the obligations of the making association. They are only responsible for completing their assigned task and responsibility for the shortcomings in their governance.
The members go in that capacity any personal obligation on the commitments made by international non-profit concerns.
Art.50:
§ 1. The statutes shall be communicated to the Minister responsible for Justice with the request and personality to the bylaws.
The international non-profit
acquire legal personality on the date of the royal decree which it is recognized.
§ 2. Nevertheless, in the name of the international non- profit commitments are made before it has legal personality. Unless otherwise agreed, are those who in any capacity such commitments, therefore be jointly and severally liable, unless the international non-profit within two years after the onset of the undertaking acquiring legal personality, and in addition, those commitments within six months after acquisition of legal personality has taken over. Undertakings accepted by the international non-profit are considered from the outset by the international non-profit to be made.
§ 3. Any changes to the information stated in Article 48, first paragraph, 2 ° must be approved by the King. Other changes to the bylaws should be forwarded to the Minister responsible for Justice or his representative and by one of them accepted the conditions and limits stipulated in this Law.
Art.51:
§ 1. The Ministry of Justice is a file kept for each international non-profit association referred to in Articles 46 and 58.
§ 2. Be deposited in the file:
- statutes and their amendments;
- the consolidated text of the articles after their amendment;
- the documents concerning the appointment, dismissal and discharge of the directors and, where appropriate, of persons authorized to international non-profit association to represent these documents give the names, forenames, domicile or, if there was a legal person, the name, legal form and the seat, and indicate the extent of the powers of such persons, and the way they exercise,
- the decisions that the dissolution and liquidation of the international non-profit setting,
- the financial statements of the international non-profit association established under Article 53.
§ 3. At the expense of stakeholders published in the annexes to the Belgian Official Gazette:
- statutes and their amendments;
- The documents concerning the appointment, dismissal and discharge of the directors and, where applicable, the persons authorized to sign the international non-profit association to represent
- judgments on the dissolution and liquidation of the international non-profit .
§ 4. The King determines the conditions and procedure of compiling the dossier and how it can be consulted.
§ 5. The instruments, documents and decisions which the filing is required under this title may not be enforceable against third parties than from the day they are filed or if the publication is required under this title, from the day that in the annexes to the Moniteur Belge may, except where the international non-profit proves that such third parties had had prior knowledge.
Third parties may nevertheless rely on the deeds, documents and decisions that have not been filed or published.
In case of conflict between the text and those set out in the annexes to the Belgian Official Gazette, can they not be invoked against third parties. These third parties can rely on themselves, however, unless the international non-profit proves that they were aware of the deposited text.
Art.52:
Any action brought by international non-profit the formalities specified in Article 51 have observed, is suspended. The court determines a period during which the international non-profit such obligations. Where the international non-profit fails to do so within that period, the claim is inadmissible.
Art.53:
§ 1. Each year the governing body of the accounts for the fiscal year in accordance with this Article and the budget for the next financial year. General management body and approves the annual budget at its next meeting well.
§ 2. International non-profit organizations implement a simplified accounting, according to a model established by the King, at least relating to changes in cash or accounts.
§ 3. International non-profit raise however one accounts and make their financial statements in accordance with the law of 17 July 1975 on business accounting if, at the end of the year at least two of the three following thresholds ranges:
1st one year average of five workers in full time equivalents enrolled in the personnel register kept under the Royal Decree No. 5 of 23 October 1978 on maintaining social documents;
2 ° total revenue of 250.000 EUR, excluding value added tax, excluding exceptional revenues;
3 ° a balance sheet total of EUR 1,000,000.
The King applies the obligations of the international non-profit resulting from the aforementioned Law of 17 July 1975, taking into account the special nature of their activities and their legal status. The King may adjust the above amounts to the evolution of the consumer price index.
§ 4. § § 2 and 3 shall not apply to international non-profit associations
by the nature of their main activity subject to special rules for keeping their accounts and their accounts on the extent these rules at least equivalent to those provided for under this Act.
§ 5. International associations profit the inspection of their financial situation, the financial statements and the regularity
regarding the law and the statutes of the financial statements reflect transactions with one or more commissioners instruct indien the annual average 100 employees in full time equivalents in excess or if the INPI at least two of the following criteria:
1 ° one year average of 50 persons in full time equivalents enrolled in the personnel register kept under the Royal Decree No. 5 of 23 October 1978 on track
of social documentation;
2 ° total revenue of EUR 6,250,000, excluding value added tax
, excluding extraordinary revenue;
3 ° total assets of EUR 3,125,000.
The commissioners are appointed by the Governing Body, its members, individuals or entities, of the Institute of Auditors.
The King may adjust the above amounts to the evolution of the consumer price index.
Art.54:
With the exception of hand any donations behoeftigt gift inter vivos or testamentary to an international non-profit organization authorized by the King. Permission is not required for the adoption gifts whose value does not exceed 100.000 EUR.
The amount referred to in the first paragraph on January 1 of each year adjusted to the consumer price index for the month of October of the previous year.
Index of October 2001 is a foundation.
The adjustment of the amount carried by the following formula: the new amount equals the amount is multiplied by the new index, divided by the index is taken as a basis. The result is rounded to the next tenth.
The adjusted amount shall be published in the Official Gazette no later
on December 15 of each year.
Permission may be granted at least not if the international
non-profit organization has not complied with Rule 51.
Article 55:
At the request of the prosecutor or the dissolution of any interested party may be ordered in the following cases: 1 °
use of resources or income of the international non-profit
for purposes other than the target which it was created; inability
2 °, 3 °
absence of governance,
4 ° serious violation of the statutes, or violation of law or public policy.
Art.56:
extent that the statutes or the purpose institution designated in the statutes do not provide otherwise, appoint the court of first instance on a reasoned request of the prosecution of any party or liquidators, whose actions are governed by Articles 19 and 19a.
Art.57:
All statements, invoices, notices, disclosures and other documents originating from a non-profit international association that has been the subject of a decision to dissolve, must disclose their name, immediately preceded or followed by the words " making association in liquidation ". He
on behalf of an international non-profit settlement contributes to a document referred to in the first paragraph which this entry is not installed, can be held personally liable for all or for a portion of it by the international non-profit commitments.
Art.58:
international associations with a non-profit-making and pursuing of international utility
validly abroad constituted under the law of the State to which they belong, may work in Belgium a seat open. A seat of work is a durable device without a separate legal entity whose activities are consistent with the purpose of the international association that a non-profit aim of international utility pursues. The latter associations must comply with Article 51.
iV. Royal Decree on June 26, 2003 on the simplified accounts of certain non-profit, international non-profit associations and foundations
BOOK I. - RULES OF ARTICLE 17, § 2, OF THE LAW SIMPLIFIED accounting for the NON-PROFIT ORGANIZATIONS
SECTION I. - General principles governing the conduct of the accounts
CHAPTER I. - Accounting
Section I. - General rules
Article 1. The accounts must be adapted to the nature and extent of the activities of the association.
Art. 2. The transactions related to changes in cash or in accounts without delay, accurate and comprehensive and time order entered in a splice according to the diary minimal model in Annex A hereto.
Section II. - The diary
Art. 3 § 1. The diary referred to in Article 2 is numbered and identified by the name of the association.
§ 2. The diary is more noted for the first use and annually thereafter by the person (s) n (s) the association towards third parties represent (s) (s).
§ 3. The diary by time order, with no white boxes or omissions, that the physical continuity and regularity and the irreversibility of the bookings would be guaranteed. In correction, the original entry legible.
§ 4. The original diary must be kept for ten years starting from January 1st of the year following the closure.
Section III. - Accountability Documents
Art. 4. Each booking is made using a dated accounting document, which they must pay.
The original supporting documents or a copy shall be ten years methodically stored and kept in the original or a copy. Documents not serve as evidence against individuals, three years.
CHAPTER II. - Inventory
Art. 5. At least once a year, carefully, honestly and in good faith, the required withdrawals, checks, research and evaluation carried out on the chosen date inventory of assets, assets, debts and liabilities of any kind of association.
Art. 6. The board of directors of the association determines the rules, taking into account the characteristics of the society, underlying the valuations in the inventaris.Deze rules are summarized in the notes. This summary should be sufficiently precise so the valuation methods applied to assess.
Art. 7. The valuation referred to in Article 6 and applying it to all book the same year. They will be adjusted if they no longer allow carefully, sincerely and in good faithfully the transactions referred to in Article 5 to voeren.Deze adjustments are disclosed and recorded in the notes. The assessment of the impact of these adjustments is disclosed in the notes on the accounts
of the year in which this adjustment was first introduced.
Art. 8. The client must meet the criteria of prudence, fairness and good faith.
TITLE II. - Annual
CHAPTER I. - General principles
Art. 9. In Articles 17, § 1, and 26novies, § 1, 5 ° of the Law include the accounts of revenue and expenditure and the notes. These pieces form a whole. The financial statements are expressed in euros, without decimals.
Art. 10. The financial statements are prepared in accordance with the provisions of this title.
Art. 11. The financial statements are prudent, sincere, good faith and clearly opgemaakt.Ingeval applying the provisions of this title is not sufficient to comply with these provisions, the notes should be provided additional information.
CHAPTER II. - Statement of revenue and expenditure
Art. 12. The statement of revenue and expenditure flows directly from the diary referred to in Article 2. The state needs for the year ended systematically the nature and amount of revenue and expenditure of the association vermelden.Enige offsetting revenue and expenditure verboden.De statement of revenue and expenditure in accordance with the minimum schedule in Annex B of this decision be made.
CHAPTER III. - Remarks
Art. 13. Notes contain information as provided for in Articles 6, 7, 11 and 14, and a statement of the assets of the association. They should be prepared in accordance with the minimum schedule in Annex C of this decision.
Art. 14. The state of power flows directly from Article 5 in the state must inventaris.De on the date of the end of the year systematically the nature and amount of all the assets and debts of the state association. The real estate, machinery and movable property and rolling stock not in full ownership of the association, however, should only be included in the statement of the assets if they are signifiant. Where the Board considers that certain assets are not signifiant, this shall be justified in the notes. The difficulties are valuable possessions are token in the statement of net assets and appropriately in the notes vermeld.De from the assets must also specify the rights and obligations which may have a significant impact on the financial situation of the association. Where these rights and obligations can be translated into numbers, they are only appropriate in the notes.
BOOK II. - MAY TO COMPLY WITH THE OBLIGATIONS IMPOSED ON THE ACCOUNTING ORGANIZATIONS REFERRED TO IN ARTICLE 17, § 3, OF THE LAW
Art. 15. An association that does not meet the criteria referred to in Article 17 § 3 of the Act and therefore its accounting itself and its financial accounts in accordance to the provisions of this act, however, may decide to voluntarily submit to the obligations of the non-profit organizations mentioned in Article 17, § 3 of the Act under the provisions of the Act of July 17, 1975 regarding the accounting of companies, as amended by the King under Article 17, § 3, second paragraph of the law. In this case, the overall association the provisions governing these associations and publish its financial statements under the same scheme, abbreviated or full, familiar for at least three consecutive boekjaren.De decision shall be stated and justified in the notes to the financial statements and identifies key implications for the vereniging.Ingeval the association later decided to re-enter its accounts according to the model described in Volume I of this decision, the third paragraph shall apply.
BOOK III. - RULES OF THE SIMPLIFIED ACCOUNTS, RESPECTIVELY ON THE FOUNDATIONS AND INTERNATIONAL NON-PROFIT ORGANIZATIONS REFERRED TO IN ARTICLE 37, § 2, AND 53, § 2, OF THE LAW
Art. 16. The foregoing provisions apply to foundations and international non-profit organizations that are not provided for in Articles 37, § 3, and 53 § 3 of the Act.
BOOK IV .- MISCELLANEOUS PROVISIONS
Art. 17. This Decision shall take effect at the same time as the legal provisions whose implementation controls.
Art. 18. Our Minister of Justice is entrusted with the implementation of this Decision.
La publicité ci-dessous n'emane pas de l'auteur et ne concerne le droit belge ... please necessairement
[1] La loi du 25 octobre 1919 accordant la personnalite civile aux Associations Internationales poursuivant un but philanthropique, religieux , scientific, artistic or educational amended by Laws of December 6, 1954 and June 30, 2000 was repealed by Act of May 2, 2002 which inserted in the Act of June 27, 1921 on non-profit, international non-profit and foundations, a Title III, entitled: "The international non-profit" (MB of 18 October 2002 and December 11, 2002). Pursuant to Royal Decree of 2 April 2003, the law on non-profit, international non-profit organizations and foundations came into force from 1 July 2003, except as regards the accounting provisions. An adaptation period of one year effective 1 January 2004 is scheduled for international associations have acquired legal personality prior to 1 January 2004.
[2] All deeds, invoices, advertisements, publications and other documents of the international nonprofit association mention his name preceded or followed immediately by the words "international non-profit" or the abbreviation "AISBL "and the address of its registered office.
[3] See note b. [4] It is logical that the number of directors shall be below à celui des membres de l'association
[5] The law of October 25, 1919, as amended by Laws of December 6, 1954 and June 30, 2000, was abolished by Act of May 2, 2002 in the Law of June 27 1921 concerning non-profit, international non-profit organizations and foundations, has inserted a Title III, labeled "international non-profit" (MB of 18 October 2002 and December 11, 2002).
The Royal Decree of 2 April 2003, the law concerning non-profit, international non-profit organizations and foundations came into force from July 1, 2003 except as regards accounting provisions. An adjustment period of one year starting from January 1, 2004 provides for the international organizations which have acquired legal personality for January 1, 2004.
[6] All statements, invoices, notices, disclosures and other documents originating from an international association indicate its name, immediately preceded or followed by the words "international non-profit" or the abbreviation "INPI", and the address of its seat.
[7] See footnote 2 [8] Logically, the number of directors is always lower than the number of members of the association.
