Articles commenting on legal issues affecting NGOs in Greece

Thoughts on Social Cooperative Enterprises

Truth is it has been a long time since I first thought about writing to you about the topic of Social Cooperative Enterprises, Social Economy Record and the financial tools used respectively, as I was conflicted with what should I write with regard to the matter. Nevertheless, Mr. Chouliaras, co-founder of HIGGS, had already delved…

Types of payment for NGO members

The “payment” issue (it refers to the payment of NGO’s members) is one of the most common issues an NGO faces, due to the fact that distribution of profit to NGO’s members is prohibited, as well as due to the fact that the payment of NGO’s members, without any breach of the conditions spelled out…

Nonprofit Civil Partnerships and NSRF

As we have already concluded in previous articles, characterizing a legal person, for example a Nonprofit Civil Partnership, as nonprofit does not depend on the characterization already given to it by its founders but on its article of incorporation and most of all on practice and facts linked to its activity. The supervisor in charge…

The practical application of Pro-rata and how it applies to Nonprofit Organizations

Until recently, most of the Nonprofit Organizations were exempt from tax, as the most likely did not operate an activity that was subject to it. In recent years the pressure to ensure sustainability has led several organizations to carry out revenue-generating activities, however for the tax authority they are considered to be economic activities subject…

Diavgeia program and NPOs

In 2010 the “Diavgeia” (clarity) program was introduced into the Greek Law, the main purpose of which is to enhance transparency by obliging the submission of laws and acts of governmental and administrative entities on the Internet in such a way that every citizen will have easy access to. Furthermore, the Legislator, wishing to increase…

Nonprofit Organizations & Social and Solidarity Economy II

Let us deal with the supportive measures provided by the Law to the Social and Solidarity Economy entities (hereinafter referred to as SSE entities). Supportive Measures – Financial Aids The SSE entities have access to be funded by the Social Economy Fund the resources of which come from the state budget, the European Social Fund…

Nonprofit Organizations and tax policy

In which cases are Nonprofit Organizations subject to tax and in which cases are they excluded? One of the most important tax issues that an NPO is concerned about is the tax regime. Even if a legal entity has been characterized by its founders as nonprofit, it is judged in any case by the competent…

NGOs and intra-Community Transactions

The increased interest of international community in the problems of Greece as well as the multiple opportunities for funding and cooperation with other entities from EU have led many NGOs to get involved in intra-Community Transactions. Intra-Community Transactions are considered all the cases where an NGO which operates in Greece has to deal with an…

Nonprofit Organizations & Social and Solidarity Economy

The new Greek Law 4430/2016 on Social and Solidarity Economy which was passed on 31st October 2016 offers new opportunities to NPOs. Who is affected? Social Cooperative Enteprises, Social Cooperative of Limited Ability and a new form called Workers’ Cooperatives as well as other legal forms of Nonprofit Organizations. According to this law, it is…

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