• Country Report 2018: Switzerland 

  von Schnurbein, Georg (2018)

  Associations and foundations are the most common legal forms for nonprofits. Both can be set up by individuals without any government interference. For an association, registration is not mandatory and only two individuals ...
• Country Report 2018: France 

  Dutheil, Philippe-Henri (2018)

  In France, there is no restriction concerning the purpose of a PO as long as the aim of the organization is not to share profits among members or to pursue an unlawful purpose. There are several kinds of POs, including ...
• Country Report 2018: Austria 

  Gabler, Ruth (2018)

  The Federal Act in Associations 2002 (Vereinsgesetz 2002) entitles the formation of associations and “any association of 2 or more individuals” can register whilst following certain regulations (nonprofit purpose) and ...
• Country Report 2018: Ireland 

  Breen, Dr. Oonagh B. (2018)

  Individuals are generally free to form organizations in Ireland without State approval. For POs, there are no minimum capital requirements or registration processes other than those required by the nature of the entity ...
• Country Report 2018: United Kingdom 

  Morris, Debra (2018)

  Individuals may act collectively through unregistered groups and may pursue any legal purposes. Charities (a defined sub-set of POs) can only pursue a charitable purpose, which does not include political purposes. They are ...
• Country Report 2018: Denmark 

  Henriksen, Lars Skov (2018)

  Denmark has guaranteed the freedom of association in its written constitution, which dates back to 1849. Articles 77, 78, and 79 guarantee freedom of expression, freedom of association, and freedom of peaceful assembly. ...
• Country Report 2018: Norway 

  Sivesind, Karl Henrik (2018)

  The Register of Non-Profit Organizations, established in 2009, is intended to simplify the interaction between voluntary associations and public authorities by providing systematic statistics and policy-relevant research ...
• Country Report 2018: Sweden 

  Vamstad, Johan (2018)

  There are no requirements to register POs in Sweden; anyone is free to start any kind of organization at any time. Organizations can choose to register with the tax authorities in order to receive an organization number ...
• Country Report 2018: Germany 

  Then, Volker (2018)

  The fundamental freedoms of expression, association, and assembly are fully granted in the Constitution. Most forms of POs require legal personality, although the association and the dependent foundation (type of trust) ...
• Country Report 2018: The Netherlands 

  van Veen, Prof.Dr. Wino J.M. (2018)

  The formation of POs is free from governmental involvement and is considered to be an act of civil law. Registration with the Trade register is compulsory only for POs if they are incorporated by notarial deed. POs that ...
• Country Report 2018: Finland 

  Muukkonen, Martti (2018)

  Military organized associations are forbidden. Associations can only do business that is related to their purpose or that is so small by volume that it can be seen as insignificant. Foundations must have a public benefit ...
• Country Report 2018: United States 

  Lenkowsky, Leslie (2018)

  Americans generally have a considerable degree of freedom in forming POs, including Constitutional protection of “freedom of association.” People wishing to act collectively do not need to obtain legal recognition in ...
• Country Report 2018: South Africa 

  Wyngaard, Ricardo (2018)

  South Africa has adopted and abides by the major treaties that protect the freedom of association, including, the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights, ...
• Country Report 2018: Senegal 

  SY, Dr. Mohamadou (2018)

  Individuals are free to form organizations. Government restrictions are very limited. The registration process is also clear and requires a limited amount of time and resources. However, the registration process is not ...
• Country Report 2018: Zimbabwe 

  Mswelanto, Thulani (2018)

  The Zimbabwe government makes it difficult to register philanthropic organizations. Because of this, a considerable number of philanthropic organizations in the governance and human rights sector operate without being ...
• Country Report 2018: Nigeria 

  Ekiyor, Thelma (2018)

  The Nigerian constitution permits people to register POs. All POs are required to register with different bodies at the local, state and federal levels. These can be Cooperatives, Companies limited by Guarantee or Incorporated ...
• Country Report 2018: Kenya 

  Mwendwa, Catherine (2018)

  The Constitution of Kenya provides for various rights and freedoms of association, which include the right to form, join or participate in the activities of an association of any kind provided that the group does not engage ...
• Country Report 2018: Canada 

  B.C.Drache, Arthur (2018)

  Creation of an organization may be subject to slightly different rules in each of the ten provinces, three territories, and at the federal level. Nevertheless, there are essentially no restrictions on who can incorporate ...
• Country Report 2018: Tanzania 

  Walwa, William John (2018)

  In Tanzania, the Non-Governmental Organizations Act (2002) is the main regulation for philanthropic organizations. Nongovernmental organizations are defined in the law as “a voluntary grouping of individuals or organization ...
• Country Report 2018: Colombia 

  Ruiz-Restrepo, Adriana (2018)

  The Constitution guarantees Colombians’ right to freedom of assembly and to freedom of association. The right to endow an organization with legal personality is an option to be exerted in accordance to the free will of the ...

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