Disinterested management of an association shall be established if all the following conditions are met:

• The body shall be managed and administered by persons who have themselves, or through intermediaries, no direct or indirect interest in the results of the operation
• Leaders shall carry out their activities pro bono or are paid within the limits laid down by law
• The association shall not distribute any direct or indirect benefit in any form whatsoever
• The members of the association and their rights-holders hold no part whatsoever of the assets (i.e. the assets of the association), with the exception of the right to take over contributions. Contributions may be resumed where the statutes provide that members who have supplied the association with an element of its assets may recover it at the end of a certain period or upon its dissolution.

For all these conditions, the remuneration of the directors and employees of the organization, other benefits provided to the directors, levies on resources, allocation of shares of assets are assessed.

If the association does not fulfill these conditions, its management is interested and the association is necessarily subject to the so-called taxes commercial (VAT, business tax and territorial economic contribution).