Who can be treasurer of an association?

Verified 07 October 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The appointment of a treasurer is mandatory when required by law or by the statutes of the association.

In principle, any individual may be treasurer of an association.

However, if you are in any of the following situations, this activity can be conditional or be you forbidden :

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You're a minor

You're under 16

A minor under the age of 16 may be treasurer of an association. But he must have the prior written consent of one of his parents (or the person responsible for him).

However, it cannot accomplish the acts of disposition.

You're 16 or 17

A minor aged 16 or 17 can be treasurer. But he has to communicate to the association the identity and address of his parents (or the person responsible for him) for the association to inform them of their child's commitment.

This should be done by registered letter with AR: titleContent.

This information must be provided without delay and at the latest before the following events:

  • Before the declaration in the prefecture of the creation of the association
  • Before the declaration in the prefecture of the change in the direction of the association involving their child
  • Before 1er administrative act performed by their child.

The mail shall contain the following information:

  • Title, purpose and registered office of the association
  • Start date, duration and nature of mandate
  • Type of management actions that the minor can perform
  • Possibility for parents to oppose their child's participation in the association.

The letter must also inform the legal representatives (parents, guardian...) that the following documents are available to them at the head office of the association if they request it:

  • Statutes in force and list of other persons in charge of management
  • Witness for publication in the JOAFE: titleContent of the declaration of the association
  • Estimated budget for the current year
  • Approved financial statements for the last completed financial year or annual accounts if required to do so
  • Activity report for the last completed financial year.

A template is available:

Template for an information letter to the parents of a minor aged at least 16 years treasurer of an association

Warning  

Minors aged 16 or 17 cannot accomplish the acts of disposition.

You're under guardianship

Persons under guardianship may not be treasurer of an association. They don't have legal capacity manage their assets autonomously, which includes managing the finances of an association.

You're banned from banking

In principle, an individual banking ban can be treasurer of an association. It has the ability to act as representative of the association, and not in its own name. Thus, he has the possibility to manage the account of which the association is the holder and not his personal account.

The prohibition on issuing checks is a personal sanction (i.e. concerning the natural person). It does not apply to the legal person (the association) whose accounts are managed by the natural person under a warrant.

However, in practice, the bank with which the association opens its account may refuse to provide means of payment to the agent treasurer if it is prohibited from banking (or even close the account).

You're a public official

An official or contract staff member can be a volunteer treasurer of an association non-profit, as an ancillary to its main activity in the public service, if the following 2 conditions are met:

  • This ancillary activity of volunteer treasurer does not prejudice the interests of the public service (proper functioning, independence, neutrality, etc.)
  • This activity does not place the agent in a situation of conflict of interest

You are declared bankrupt personally

An individual, who is prohibited from managing a legal person or whose personal bankruptcy has been pronounced by the court, has no right to be treasurer of an association.

Please note

Failure to comply with this prohibition can be punished with a prison sentence of up to 2 years and a fine of up to €375,000.

You're military

A serving member can volunteer treasurer of an association non-profit, as an ancillary to his principal activity in the army, if the following two conditions are met:

  • This ancillary activity of volunteer treasurer does not prejudice the interests of the public service (proper functioning, independence, neutrality, etc.)
  • This activity is compatible with the military's obligations (loyalty, neutrality, discretion, etc.).

You are a member of Parliament or a senator

A Member of Parliament or a Senator may not be treasurer of an association having the following characteristics:

  • An association which receives, in the form of interest guarantees or subsidies, advantages from the State or a public body, unless such advantages arise from the application of the law
  • An association primarily engaged in the provision of advice to companies.

You're an auditor

An auditor, who controls or has controlled an association, cannot become the treasurer.

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