How to Start a Nonprofit in France

  • Published on Mar 20, 2023
  • 4 minute(s) read
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Who is this article for?

Anyone looking to set up a not-for-profit (NPO) in France.

This Article Covers

  • Types of NPOs
  • Forming an Association
  • Declaring an Association

Types of NPOs

There are two legal forms for not-for-profit organizations (NPOs) in France.

Association

  • An association can function without being declared in France, meaning it is not considered a legal entity.
  • Can be formed for the purpose of private or public benefit
  • This is the most common NPO in France

Foundation

  • General interest or public utility
  • Must serve a public benefit purpose
    • E.g. Public utility foundations, sheltered foundations, corporate foundations
  • Foundations require a million Euro endowment and therefore, more difficult to form

NPOs benefit from a reduced VAT rate and a VAT exemption for specific activities or goods. They are also not subject to income tax on donations, grants, and other contributions received.

The following steps are for the formation and declaration of an Association NPO.

Forming an Association

You need to prepare the following before forming your association, in accordance with the Assocation Loi 1901.

  1. It is best practice to seek a lawyer that specializes in nonprofit law
    1. https://www.soulier-avocats.com/en/secteur/nonprofit-organizations/
    2. https://www.delsol-lawyers.com/Non-profit-organisations-Social-and-solidarity-based-entrepreneurship-Delsol-Lawyers
  1. Determine your NPO name, and ensure that there are no duplicates:
    1. Advertisements published in the Official Journal of Business Associations and Foundations - JOAFE (le Journal officiel des associations et fondations d’entreprise)
    2. Trademark database
  1. At least 2 people are required to create an association for private or public benefit purposes.
    1. Associations can operate even without being declared in France. This means that it’s not considered a legal entity.
    2. You will need to declare your association if you’re opening a bank account, collecting membership fees, or arranging fundraising activities.
    3. There are no requirements from the French government, but it’s best that the two forming the association are French citizens.
  1. Articles of association
    1. Contains the statutes of your association
    2. Must be signed by at least 2 people, one of which must be an administrator of the association
    3. Written in French
    4. There’s no suggested format, but you can follow this sample.
  1. Minutes of the constituent meeting that formed the association
    1. Signed by at least one administrator of the association
  1. A registered office may be established in one of the following places:
    1. Residence of one of the members
    2. Communal building
    3. Premises intended to be rented or purchased by the association as soon as it has been declared
    4. NO P.O. Boxes are allowed

Declaring an Association

After forming the association, you must declare it if you want it to become a legal entity, plan to open a bank account, collect membership fees or arrange fundraising activities. This is done at the Préfecture or Sous-Préfecture where the association will be based.

Declaration Process

  1. Check the contact information of your prefecture through these links:
    1. http://www.pagesjaunes.fr/
    2. http://www.interieur.gouv.fr/
  1. You can submit your documents physically, but it’s highly recommended to do so online. The online process is also free of charge.
  1. Prepare the following information:
    1. Name of the association and abbreviation, if needed
    2. Objective or aim
    3. Address of the main office
    4. Date of the meeting at which the creation of the association was decided
    5. Include a request for publication in the JOAFE
  1. Fill out the Creation of an association (Form 13973-04).
  1. Include the following documents and information:
    1. Copy of the minutes of the constituent assembly (signed by at least one manager)
    2. Copy of articles of association (statutes), dated and certified by at least 2 people
    3. Names, addresses, professions, and birthplaces of the people in charge of the administration
    4. Note: Do not include birthdays as this be cause for automatic rejection of the declaration
  2. Mandate bearing the signature of an executive

A receipt will be issued within 5 days of submission. This will include the Association registration number in the National Directory of Associations (RNA). Publication in JOAFE is done within 10 days.

If you are planning to apply for state subsidies or hire employees, you must submit a request to the Sirene directory of the National Institute of Statistics and Economic Studies (INSEE). You will need SIREN and SIRET numbers.

  • A SIREN number (système d'identification du répertoire des entreprises) contains 9 digits and is used to identify a business as an entity.
  • A SIRE number (système d'identification du répertoire des établissements) contains 14 digits and identifies each establishment in the company.

You can use this sample to request SIREN and SIRET numbers.

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