An association – regardless of the country – is essentially a contract between several people to jointly pursue a non-commercial purpose. This may sound technical, but it has significant practical consequences: once an association is recognized as a legal entity, it can enter into contracts, rent premises, employ staff, receive donations, and – crucially – protect its members from personal liability.

Legal entity: The association is treated legally as an independent legal entity. It can sue and be sued, own its own assets, and act in its own name. This creates a distance between the association’s activities and the private individuals who manage it.

Non-profit status: This refers to a tax status, not a legal status under association law. An association can exist without being a non-profit organization. Only recognition by the tax authorities brings tax advantages (exemption from corporation tax, often also from value-added tax; donation receipts). Prerequisites: The articles of association must contain specific clauses, and the association’s purpose must fall within the respective catalog of charitable purposes.

Altruism: The association may only use funds for its stated purpose. Members may not receive any profit distributions. The board may be paid, but is not required to be – and if so, then appropriately and not excessively.

The association’s governing bodies are: the general meeting (the supreme decision-making body – elects the board of directors and approves amendments to the statutes) and the board of directors (which manages day-to-day operations). Some countries also require a supervisory board or auditors.

• Right to participate in the general meeting and to vote (for ordinary members).

• Right to information about club finances and activities.

• Right to withdraw – according to the deadlines stipulated in the statutes.

• Obligation to pay contributions in accordance with the contribution regulations.

• Obligation not to harm the purpose of the association (otherwise exclusion is threatened).

• Careful business management – ​​including proper accounting.

• The general meeting of members must be convened at least annually.

• Submission of an accountability report and the annual accounts.

• Registration of changes in the board of directors and amendments to the articles of association with the register.

• Compliance with tax obligations – even a non-profit organization must submit tax returns, often every three years.

There is no European or global association law. Each club is founded according to the law of the country in which it is based. The following overview is a quick summary of the relevant legal forms in the countries where first-club activities can realistically occur.

The fact sheets are intentionally concise – each with direct links to the official authorities where you can find the current regulations. Anyone seriously considering starting a business should seek specialized advice locally – we are happy to put you in touch with relevant contacts.

The classic legal form for non-profit activities in Germany, regulated in §§ 21 ff. of the German Civil Code (BGB). Registration with the register of associations at the local court; non-profit status is examined separately by the tax office (§§ 51 ff. of the German Fiscal Code (AO)).

Regulated by the Austrian Associations Act 2002. In Austria, an association does not acquire legal capacity through registration, but rather through the successful completion of the administrative procedure for associations – registration in the Central Register of Associations (ZVR) is not constitutive, but mandatory. The suffix eV is not permitted in Austria.

The Swiss legal structure is particularly streamlined: An association is formed upon adoption of its statutes and appointment of its governing bodies – without registration. Registration in the commercial register is only mandatory if the association operates a business conducted in a commercial manner or is subject to audit.

Dutch law distinguishes between the informele vereniging (without a notarial deed, limited legal capacity) and the formele vereniging (with a notarial deed, full legal capacity). For reputable associations, the formele vereniging is the standard.

In 2019, Belgium integrated association law into its Economic Code (Code des sociétés et associations). The ASBL/VZW is the standard legal form for associations; for internationally active organizations, there is also the AISBL/IVZW, which is recognized by royal decree – attractive because it enjoys greater recognition outside of Belgium.

One of the oldest and most liberal forms of association in Europe, regulated by the law of July 1, 1901. Very quick and inexpensive to establish, with considerable flexibility in drafting the statutes. Note: Different local law (loi locale) applies in Alsace-Moselle.

The British system recognizes several legal forms for charitable activities. For sex-positive education work, two are particularly relevant: the Charitable Incorporated Organisation (CIO) and the Community Interest Company (CIC). However, a true charity with all its tax privileges requires that the purpose falls under the charitable purposes recognized in the Charities Act – sex-positive health work can also be categorized there, depending on the specific wording (e.g., under advancement of health), but this requires careful justification.

In Ireland, the traditional legal form for charitable activities is the Company Limited by Guarantee (CLG), which is combined with Registered Charity status. This process takes place in two stages: Companies Registration Office (registration) and Charities Regulator (charity status).

Sweden is particularly unbureaucratic: An ideell förening (ideal association) is formed through a founding meeting, statutes, and the election of a board – without official registration. Registration with the Swedish Tax Agency (Skatteverket) is only required if the organization needs a tax identification number (organisationnummer), for example, for bank accounts, rental agreements, or grant applications.

Danish foreninger (associations) are formed informally through a founding meeting and the establishment of bylaws. Registration in the CVR (Central Business Register) is optional, but strongly recommended to obtain a CVR number (similar to a German tax identification number for associations). A separate application is required for charity status under Danish tax law (Ligningsloven §8A), which allows for tax deductibility of donations.

Finnish associations are registered with the Patentti- ja rekisterihallitus (PRH, Patent and Registry Office). Registration is not mandatory, but it is a prerequisite for legal capacity – without it, the members are jointly and severally liable. Registered associations use the abbreviation ry (in Swedish: rf) in their name.

Regulated in Ley Orgánica 1/2002. Spanish associations differ according to their area of ​​activity: purely local/regional associations are registered with the Comunidad Autónoma, those operating nationally with the Registro Nacional de Asociaciones.

In 2017, Italy implemented a comprehensive reform with the Codice del Terzo Settore (Legislative Decree 117/2017). Third sector associations (Terzo Settore) are registered in the Registro Unico Nazionale del Terzo Settore (RUNTS). For sex-positive health work, the APS (Associazione di Promozione Sociale) is typically the appropriate registration.

Portuguese associations are traditionally established through a notarial or official procedure. The Balcão da Associação on-line at the Registo Nacional de Pessoas Coletivas (National Register of Collective Members) has significantly simplified this process; incorporation is now possible online in a single day.

Polish law distinguishes between stowarzyszenie zwykłe (simple association, less bureaucracy, hardly any separate legal personality) and stowarzyszenie rejestrowe (registered association with full legal capacity, entry in the KRS). For serious educational work, the latter is the standard.

The Greek somateio is the classic form of association, regulated in Articles 78 ff. of the Astikos Kodikas (Civil Code). Registration is carried out by the competent court of first instance (Eirinodikeio). Additional requirements apply for recognition as a non-profit organization.

The US system is two-tiered: First, the nonprofit corporation is incorporated at the state level (Articles of Incorporation at the Secretary of State of the respective state), then tax status 501(c)(3) is applied for with the IRS (Form 1023 or 1023-EZ). These two steps should be considered separately.

Canada recognizes non-profit corporations at the federal and provincial levels. Those operating across multiple regions establish a federal corporation under the Canada Not-for-profit Corporations Act. Registered charity status must be applied for separately at the Canada Revenue Agency (CRA).

Brazilian associations are established according to the Civil Code (Articles 53 et seq.). Registration is a two-stage process: first, at the Cartório de Registro Civil de Pessoas Jurídicas (Civil Registry of Legal Persons), then a CNPJ (tax identification number) and, if necessary, other government registrations are applied for.

Australian associations are established at the state level as Incorporated Associations (each state has its own Associations Incorporation Act); for supra-regional activities, the Company Limited by Guarantee is more suitable. Charity status is applied for centrally at the ACNC (Australian Charities and Not-for-profits Commission).