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.Nonetheless put forward any suggestions they might havealmost a quarter of our respondents mentioned about how the Commission might help thecapital as a need.development of the sector at the European level.The answers we received ranged widely fromI.42 The desire for more paid staff appears tosimple demands for "recognition" in a quitebe felt most by older voluntary organisationsgeneral sense (either of the non-profit sector or(those founded between 1945 and 1950):of some particular organisation) to relativelyyounger voluntary organisations, in contrast,complex suggestions for changes in, orappear in relatively greater need of informationextensions to, European Community policies.and management advice.The desire for morevolunteers was very widespread but particularlyevident amongst voluntary organisationsworking in the fields of "health" and, forobvious reasons, in "philanthropy andvoluntarism".The need for more training wasmentioned by almost a quarter of respondentsand appears to be felt by voluntary organisationsworking in all fields regardless of their age.25Main needsII.3 Generally speaking, where jurisdictionsANNEX IImake the distinction between private and publicOVERVIEW OF THE LEGAL ANDlaw both voluntary organisations andFISCAL FRAMEWORK FORfoundations are entities of private law.Not allVOLUNTARY ORGANISATIONS ANDMember States define either voluntaryFOUNDATIONSorganisations or foundations explicitly, and notall make a fundamental legal distinction betweenvoluntary organisations on the one hand andII.1 The following is an overview of the legalfoundations on the other.For present purposes,and fiscal basis on which foundations andhowever, voluntary organisations can be takenvoluntary organisations operate in each of theas groups of private individuals who have comeMember States.Following the definition giventogether for some non-profit end in the publicin paragraph 2.3 no account is taken ofinterest.In contrast, foundations are entities"economic" associations which exist in somewhich have charge of assets set aside forMember States and which can engage inpurposes in the public interest in the form of ancommercial or other profit making activities, norendowment or of a regular dedicated source ofof the several varieties of private foundation.income.Legal basisII.4 That part of the sector of interest here is,therefore, neither wholly private nor whollyII.2 The freedom to establish or join, or indeedpublic in nature.It follows that fundamental toto leave, a voluntary organisation is nowadays athe law must be some means of demarcating itsright (normally guaranteed under theproper sphere of operation from the territoryconstitution) in all Member States of theoccupied by purely private activity, byCommunity.The right of association is, ofgovernment, or by commercial companies andcourse, also guaranteed under the Europeanother forms of profit making enterprise.WithinConvention on Human Rights.9 Generallythe Community this has been achieved eitherspeaking it is possible for nationals of anyformally - by setting out the basic features ofMember State to establish a voluntaryinternal organisation and governance to whichorganisation or foundation anywhere in thenon-profit organisations must conform; or byCommunity, although some Member Statesobjects - by laying down what spheres ofstipulate that there should be a minimumactivity count as in the public interest and bynumber of their own citizens or residentsestablishing other rules defining how the non-involved10.Some Member States have however,profit status of the organisation is to be secured.special statutes precisely to enable foreignnationals to establish voluntary organisations II.5 Broadly speaking the first of thesewhich, though subject to the same national approaches - that of defining non-profits by theirregistration or publication requirements as any formal features is characteristic of the civil codeother voluntary organisation, are then run tradition, and the second - that of delineating theaccording to such internal regulations as may be sphere of non-profit activity in the publiclaid down in the country from which the interest ("charity") by the purpose of the activityfounders originate.itself - is the fundamental feature of the commonlaw tradition.II.6 Many commentators draw a sharpdistinction between these two approaches, and it9Article 16 of the ECHR permits derogations to theis certainly true that the legal traditions fromright of association in the context of a politicalwhich they derive are very different.Theactivity of non-national citizens.practical effect of the difference in approach10 This is in fact in contravention of Articles 6 and 52 can, however, be exaggerated.Manyof the Treaty on European Union.jurisdictions contain special legal provisions for26voluntary organisations with certain aims list of (board) members.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 [ Pobierz całość w formacie PDF ]

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