#2017-908Decree No. 2017-908 of May 6, 2017 on Various Provisions Related to the Legal Regime of Associations, Foundations, Endowment Funds and Organizations Making Public Appeals for Generosity
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The decree modifies various legal provisions related to associations, foundations, endowment funds, and organizations that make public appeals for generosity in France. Key changes include updates to the articles governing the administrative processes required for these entities, adjustments to how and where declarations must be submitted, and clarifications regarding the financial transparency and governance of these organizations. Additionally, provisions specific to French overseas territories like Guyane and Martinique are introduced.
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Key Changes
- Replacement of 'secrétariat de la préfecture ou de la sous-préfecture' with 'préfet de département' for declaration processes.
- Clarification that the organization must maintain financial transparency and democratic operation.
- Introduction of geographic specificity for application in regions like Guyane and Martinique.
Obligations
What this law requires
Associations must notify the departmental prefect of all changes to their administration within three months of occurrence
Associations must present accounting registers and supporting documents to the departmental prefect upon requisition without requiring the prefect to visit their premises
Associations must maintain and conserve accounting records and inventoried statements for the five most recent years along with all supporting documentation, registers and accounting documents
Associations must prepare an inventoried statement no later than the end of the first semester of the year following the year to which it applies
Organizations making public appeals for generosity must file a declaration with the departmental prefect where their registered office is located, or with the Paris prefect if located abroad