CSO legal issues
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CSO legal issues Czech Republic Petr Jan PAJAS Program Manager PASOS [email protected] PowerPoint PPT Presentation


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CSO legal issues Czech Republic Petr Jan PAJAS Program Manager PASOS [email protected] DECIM, Cevtat, 27 September 2007. Present legal status for CSO. Associations - may be established by 3 natural persons, who prepare the charter

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CSO legal issues Czech Republic Petr Jan PAJAS Program Manager PASOS [email protected]

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Cso legal issues czech republic petr jan pajas program manager pasos petr pajas pasos

CSO legal issues

Czech Republic

Petr Jan PAJAS

Program Manager

PASOS

[email protected]

DECIM, Cevtat, 27 September 2007


Present legal status for cso

Present legal status for CSO

Associations

-may be established by 3 natural persons, who prepare the charter

- the charter defines purpose and decision-making bodies

- the charter must be registered by Ministry of Interior

- legal entities might become members


Present legal status for cso1

Present legal status for CSO

Fundations

-may be established by natural or legal persons individually or collectively or by bequest

- must be endowed by founders at establishment by at least 25000USD

- the statute defines purpose of public benefit and the first board of trustees and supervisory board or inspector

- registration is done by court

-


Present legal status for cso2

Present legal status for CSO

Funds

-may be established by natural or legal persons individually or collectively or by bequest

- do not need to be endowed by founders at establishment

- the statute defines purpose of public benefit and the first board of trustees and supervisory board or inspector

- registration is done by court


Present legal status for cso3

Present legal status for CSO

Public Benefir Corporations (o.p.s.)

-may be established by natural or legal persons individually or collectively

- do not need to be endowed by founders at establishment

- the statute defines which generally benefitial services will be provided and under whioch conditions will be accessible to anybody

- registration is done by court


Standing legal issues related to csos

Standing legal issues related to CSOs

New Civil Code draft undergoes revision

- redefined forms of legal personalities in two categories

- membership based

- non-membership based

- default regulation for associations

- generalised PBCs into Institutes

- generalised foundations to allow other then public benefit purpose and own operations

- funds allowed to generate endowment and transform themselves into foundations

- public benefit status


Standing legal issues related to csos1

Standing legal issues related to CSOs

Implementation issues

- citizens # residents

Act Ni. 80/1990 # Constitution

Ministry of Interior # Constitutional Court

- activities:

  • only mutual # also in public interest

    - churches and their service establishments

    only religious # social and educational


Legal status of ngos in europe

Legal status of NGOs in Europe

Differences or Peculiarities

Art 9: Profit non distribution

If so then not NGOs but NPOs

Required for Foundations and PBCs

Not required for associations

Art 10: Appeal to a court

Costs & Time # Resignation to any appeal

Art 20: Large associations assemblies

Quorum needed # Few present deciding # Delegates decide

Art 30 - 32, 48: Disqualification of persons

Excerpts from penal registry # Proclamation

Identification by personal ID # Signing under office


Legal status of ngos in europe1

Legal status of NGOs in Europe

Differences or Peculiarities - cont.

Art 54: Property use

tax exempt acquisition # non tax exempt utilisation

Art 57: Tax exemptions

membership fees # economic activities

Art 58 - 61: Public support

By type # By status declared # By status given

Art 62: Reporting

Associations # Foundations, Funds, PBCs

Art 74: Forced termination

Associations # Foundations, Funds, PBCs


Cso legal issues czech republic petr jan pajas program manager pasos petr pajas pasos

Thank you for your attention

Petr jan Pajas

PASOS Secretariat

[email protected]

http://www.pasos.org


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