Articles commenting on legal issues affecting NGOs in Greece

NPOs & Commercial Operations

Our country’s civil society has been facing particular challenges in recent years. The economic and humanitarian crisis is deepening and the administration’s refusal to legally institutionalize and shield the area of ​​charitable organizations, with the distinction and notion of “nonprofit” leaves many questions open, such as: • Is my organization able to make commercial transactions?…

Tax treatment of tax donation of NGOs

One of the most frequent issues that concern Nonprofit Organizations, which are active in Greece and which aim at attracting large donations, whether from natural or legal persons (eg Institutions), is the treatment of the tax donation. The general rule is that most donations are subject to a self-imposed tax of 0.5% after deduction of…

Civil Society and Volunteering

Volunteering is a major component of the civil society. Also community involvement of civil society is carried out by volunteers and through voluntary work. Therefore it is paradox that  regulations about volunteering are missing. Understanding the concept of voluntary work is extremely important because the consequences of describing an employment relationship as a voluntary or…

Tax treatment of Nonprofit Organizations

According to the ministerial circular 1059/2015, gross income for Nonprofit Organizations, which is taxable is the one that comes from a business activity (e.g. public performance, newspaper publishing, film projection, rent, interest on deposits, etc.). On the other hand, members’ subscriptions as well as grants, donations which are considered as capital inflows, i.e lacking the…

1 2