[ Pobierz całość w formacie PDF ]
.Incorporation (or, moreregarded as of public interest which, combined accurately, the registration which is itswith different levels of tax relief, means that in condition) may be refused on the grounds thatpractical effect organisations in many Member the statutes of the body are non-conforming.AStates are defined in terms of both their formal refusal to register a voluntary organisation instructure and their objects.It is also true to say these circumstances is an entirely administrativethat in practical terms the basic provisions of the matter and implies no political judgement on thelaw on foundations (and in particular the status of the organisation.It needs, therefore, toemphasis given to the preservation of assets, be carefully distinguished from thewith all that that implies) in code countries are circumstances in which organisations may bealso very similar to those found in common law refused special status for tax purposes (seejurisdictions.The clear link here is probably below, paragraph 5.14 and 5.15).The statuteshistorical.The common law on charity has (and often a full or partial list of members) areenjoyed an unbroken tradition and has never typically required to be registered with either thedrawn a fundamental distinction between local court or with the responsible ministry,foundations and voluntary organisations - both regional or local authority.All foundations haveare charitable trusts.Since foundations are the legal personality, which again is normallyolder form, it appears that the law was simply achieved by the publication of statutes etc.applied later to voluntary organisations without Unlike voluntary organisations, however,any major adaptations.In contrast many code foundations are generally subject to somecountries have not enjoyed the same continuity, degree of a priori control to ensure that thethe result being that the law has diverged.statutes are in strict conformity to the law, that(since they are often intended to exist "inII.7 Voluntary organisations may beperpetuity") management succession has beenincorporated or unincorporated and both formsproperly allowed for, and that their intendedare found in all jurisdictions.It seems likely thatassets are adequate to achieve their ends.the majority of voluntary organisations in theCommunity are in fact unincorporated and thus II.9 In common law jurisdictions no specialwithout legal personality.There are some form of incorporation is available for eitherdisadvantages to being unincorporated: it is not voluntary organisations or foundations.Insteadalways easy for the voluntary organisations to bodies seeking the convenience or protection ofacquire any assets it may need, and its individual incorporation have a number of different formsboard members or trustees, in whose names the to choose from depending on the area of activitybusiness of the voluntary organisation is carried in which they are engaged.By far the moston, may be uncomfortably exposed to liabilities.common is the so-called "company limited byIn most places the law has, however, developed guarantee'" - in effect a non-profit-distributingways of mitigating the difficulties - by the use of company - but there are other forms availablethe law of agency, for example, or by a common such as the "housing association" or the so-fund to which members contribute and to which called "friendly society".There are alsocreditors have first recourse, and in most (comparatively rare) examples of charitablejurisdictions the unincorporated voluntary voluntary organisations and foundations whichorganisation does not appear to be prevented have been incorporated by Royal Charter or byfrom taking part in legal process as a voluntary special Act of Parliament.organisation (that is to say under its own nameII.10 Incorporation is available everywhere byrather than that of a responsible board member).one means or another, but the resulting degreeII.8 In code countries the incorporation of of legal capacity is not always as great [ Pobierz całość w formacie PDF ]