1. Definition of the legal form of organization:
The two most used with the association and foundation.
Then we define the main differences between the two, based
on several aspects.
1.1. Nature:
Partnerships: It is characterized as "a group of
people with common interests."
Foundation: It is characterized as a 'heritage which
shows the founder and is ascribed to an end. "
That is, are characterized, respectively, by the
element (Association) and heritage (Foundation).
1.2. Mission and goals:
Associations: Can be created in
order to meet both general interest purposes (defense of human rights, social
assistance and social inclusion, civic, cultural, scientific, development
cooperation, etc..) And private interest (in this latter case can not
access the declaration of public utility).
Foundation:
Will always be of general interest, that is, not only will benefit their
employers and friends.
1.3. Governing and decision-making:
Partnerships: Through a participatory process, the governing body is
composed of the partners, meeting at least once a year in the General Assembly
adopts resolutions by the majority principle or internal democracy and appoint
from among its members those who will compose the Board of Directors
responsible for managing and representing the interests of all partners.
Foundations: It is governed at all
times in accordance with the original intention of the founder, it becomes
permanent. That is, the will of the one who endows wealth, is the law of life
for the foundation, without any time managers (employers) can alter
substantially. They are administered by a Board.
1.4. Tax benefits:
Association: obtaining required public utility, which in turn leads to,
among other conditions, that the entity has to take at least two years of
continuous operation. It is funded by its members installments subject to
obtaining other income.
Foundation: One of the requirements
for eligibility voluntarily to a favorable tax regime (Law 49/2002, which
provides greater tax incentives for organizations and a number of deductions to
individuals and companies applying for grants, contributions or sponsorship) is
not requires a minimum length, although an allocation of € 30,000 minimum
foundation that ensures some viability to the emerging entity, if established
since 2003. The foundation receives an initial endowment of the founder, as
well as other income you can get.
Law 49/2002, of December 23 of the
tax system of Nonprofit Institutions and Fiscal Incentives for patronage,
granted a similar tax treatment to foundations and associations of public
utility, but excluded from this treatment to associations that have not been
declared of public utility.
This difference is important for
the donor, as it can determine the percentage of deduction in the income tax of
their contributions to the NGO.
The formula of "partnership" is ideal for neighborhood
associations, sports, cultural, social, etc.., Which requires the active
participation of the partners and the ability to be changing and renewing their
internal organs and address management. It is also the formula chosen by
most small NGOs without great resources in its infancy.
The "foundation" is an ideal formula for continuing projects
or to provide stability to a long-term social work, for example, shelters,
social or health care, schools, etc.. This formula ensures fidelity to
the will of the founder.
In social reality is seeing a transformation phenomenon in Foundations
Associations, which obeys the Foundations offer greater stability,
transparency, respect for the will of the electorate, not dependence on
effective recovery of fees in each period and better heritage preservation and
increase of founding.
2.
Definition
of an ideology:
Firstly you have to translate the
principles that govern the performance of the organization. It is the first
step in formalizing the status of a group of people who want to focus their
activities in humanitarian work.
3.
Statutes
The creation of statutes that
will serve as a code of ethics based on the future performance of NGOs. These
statutes must meet the basic requirements of the Law on Foundations or
Associations, according to benefiting, including the appointment of a legal
representative and the determination of a headquarters from which to act.
4.
Writing
Writing notary statutes is the
next step, and enrollment in the ministries of Interior, Social Affairs or
Foreign Affairs. Enrollment in each ministry will depend on the scope of the
NGO: political, care for the marginalized or overseas cooperation,
respectively, although sometimes intermingle with each other.
5.
The
NIF
You have to apply for a number of
NIF in the Ministry of Economy and Finance, to acquire legal personality to
perform fiscal and business transactions.
6.
Taxation
You must request exemption from
business tax, because it is an association or non-profit foundation, and high
in the Ministry of Labour and Social Security, to practice as an employer in the
event that it is intended hire paid staff.
7.
Financing
To develop the project, it is
essential to obtain funds. For this there are three ways:
7.1. The membership recruitment, with a
regular income that will allow the organization to medium term projects.
7.2. The collection of donations, tax
breaks involving
7.3. The public and private grants:
·
Public
funds account for 70 or 80% of the financial resources of NGOs.
·
They
can come from both national institutions (Ministry of Foreign Affairs,
Autonomous Regions, Municipalities, ...) and international organizations (UN,
EU, ...).
·
You
also need to formalize agreements with private entities that make donations of
products sold or manufactured by them, or commit to financing all or part of
projects with a high cost.
8.
Activities
The activities of different NGOs
focus on the implementation of humanitarian projects and / or development, in
and out of Spain.
The main objective is the
realization of human potential in a society with a growing professional
qualification. This is achieved in two ways:
·
With
training and awareness of volunteers to achieve a higher level of expertise.
·
With
the completion of relief and development projects, mainly in the areas of
greatest need.
9. Formation
The awareness and training programs are taught through
courses, from their own offices of NGOs, as well as daily activity developed in
the same, as the tasks are based on the basic needs of certain sectors such as
refugees, undernourished, etc..
All organizations provide
feedback for future collaboration as a volunteer (unpaid figure working in the
headquarters of each organization), CP (receives a salary for the work done,
usually in other countries) or partner (is committed to regular quota
contributions).
10.
Processing
time
The total of all the formalities
for the creation of an NGO will be three to six months.
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