To be recognized as a public good, as an association, you must complete the 5 conditions following:

• To be of general interest
• Have influence and influence that goes beyond the local context
• Have a minimum number of members (at least 200), an effective activity and a real associative life (i.e. unquestionable participation of the majority of members in the activities of your association)
• Have a democratic functioning and organized in this way by your statutes
• Have serious financial soundness (i.e. a minimum amount of annual resources of €46,000, less than half of the budget and positive results in the last 3 financial years)

A body is of general interest if it fulfills the following three conditions:

• He is not gainfully employed
• Its management is selfless
• It does not work for the benefit of a small circle of people

A probationary period of operation ofat least 3 years after the initial declaration of your association the prefecture is required before applying for public utility recognition.

However, this period is not required if your resources, which can be predicted over a period of three years, are such as to ensure your financial balance.

You must apply for public utility recognition electronically.

Your request must be dated, signed by all persons competent under the statutes. It is communicated to the Ministry of the Interior, and must be accompanied by a set of parts.

An acknowledgement of receipt shall be given to applicants by electronic means

The Ministry of the Interior is processing your request. He can ask for the opinion of the municipal council of the municipality where you have your seat and ask for a report from the prefect.

If the request is admissible, the Ministry of the Interior obtains the opinion of the ministry(s) concerned by your activity. If these opinions are favorable, the Ministry of the Interior then collects the opinion of the Council of State on the draft recognition decree.

The government is not obliged to follow the advice of the Council of State, but in practice it rarely deviates from it. The opinion of the Council of State may be qualified. You can then, on your own or at the request of the Ministry of the Interior, amend your statutes in the direction requested by the Council of State.

Recognition of public utility is granted by decree published in the Official Journal. A copy is sent to you by the prefect of the department.

Rules and regulations Your statutes may make explicit reference to a Once prepared by you, it will enter only in force after validation by the Ministry of the Interior.

Rules and regulations For any request to validate the creation or modification of the

Rules and regulations Your request for validation of the set of parts.

As an indication:

• Administration provides a rules and regulations template of.

• It is recommended that you submit the draft regulation for review by the Ministry of the Interior before presenting it to the General Assembly for a vote.

If you have adopted the model statutes, proposed by the administration by this model, they may be amended by the general meeting on a proposal from the Management Board or from the 10th^eme members of the association.

Your request to amend the articles of association must be made electronically.

Your application must be dated, signed by all persons competent under the articles of association, and accompanied by a set of parts.

As an ARUP, you can receive donations and bequest, in addition to any manual donations that may be made to any association. However, you must make the declaration in the prefecture.

In practice, in the case of a legacy, the declaration is made by the notary in charge of the estate.

If it is a donation, it is up to you to make the declaration, by registered mail with acknowledgement of receipt, to the prefecture of the department of your seat.

Gifts and bequests made to the following associations shall be exempt from inheritance tax:

• Associations whose resources are exclusively allocated to scientific, cultural or artistic works of a disinterested nature
• Associations whose resources are allocated to assistance works, the defense of the natural environment or the protection of animals
• State-subsidized free popular education associations
• Higher education associations
• Red Cross

The following gifts and bequests are also exempt from inheritance tax:

• Gifts and bequests of works of art, monuments or objects of a historical character, books, printed matter or manuscripts, if such works and objects are intended to be included in a public collection
• Gifts and bequests of money or immovable property made with an obligation for the recipient organization to devote these gifts to the purchase of works of art, monuments or objects of a historical character, books, printed matter or manuscripts, intended to be included in a public collection, or to the maintenance of a public collection
• Immovable property which is, for the most part, classified or listed on the supplementary inventory of historic monuments. But also movable property which constitutes its historical or artistic complement, if the recipient body has signed with the ministers responsible for culture and finance an agreement of indefinite duration providing for the maintenance in the building of exempt furniture, its conditions of presentation and maintenance and the conditions of access to the public.

You can renounce this status on the proposal of the Board of Directors or the 10th^eme members of the association.

An extraordinary general meeting must vote in favor of such a deliberation.

You must submit an electronic application to the Minister of the Interior accompanied by the same set of documents as that requested for the dissolution of an ARUP.

The Minister of the Interior is investigating the case in the light of the recommendations (recommendations) of the Council of State. If there is no reason why your request should not be granted, the Minister of the Interior shall consult with the minister(s) exercising technical supervision over the association.

The Ministry of the Interior then refers the draft decree to the Council of State repeal the public utility recognition decree.

When the repeal decree is published in the Official Journal, you become a merely declared association.

Your request for dissolution must be made electronically:

Your application must be accompanied by a set of parts.

Changes in administration or acquisition of real estate

You must declare any changes in your administration, whether it be a change in leadership, a change in the address of your head office or a change in management, a change in the opening or closing of an establishment, and a change in the membership of the association in the case of a union or federation.

You must also report real estate acquisitions.

The declaration must be made by one of the officers or by an authorized person. Where the procedure is carried out by a person authorized to act, the signature of a person in charge of administration must also be attached to the declaration.

When new leaders are appointed, the declaration is made by the leaders who have been appointed (and not by those who have ceased to hold office).

Assignment and borrowing

If the statutes so provide, you must also ask the prefect's permission before proceeding with a alienation or a loan.

The following documents must be attached to your application:

Financial accounts

You must send the following documents to the Ministry of the Interior (at the dedicated e-mail address), to the prefecture of your head office, and, if applicable, to the ministries of responsibility mentioned in the statutes:

• Deliberation of the General Meeting that approved the accounts
• Moral and financial reporting
• Balance Sheet
• Income Statement
• Annex (of which the resource employment account if a call to the public generosity)
• Report of the auditor, if the auditor is obligatory

You must also send your annual accounts and the auditor's report to the Directorate of Legal and Administrative Information (Dila) for publication in the JOAFE: titleContent when you have more than €153,000 grants or grants per year.

Publication of the annual accounts of associations, foundations and endowment funds