2. CSO legal issues Czech Republic Petr Jan PAJAS Program Manager PASOS petr.pajas@pasos.org DECIM, Cevtat, 27 September 2007

3. Present legal status for CSO Associations - may be established by 3 natural persons, who prepare the charter - the charter defines purpose and decision-making bodies - the charter must be registered by Ministry of Interior - legal entities might become members

4. Present legal status for CSO Fundations - may be established by natural or legal persons individually or collectively or by bequest - must be endowed by founders at establishment by at least 25000USD - the statute defines purpose of public benefit and the first board of trustees and supervisory board or inspector - registration is done by court -

5. Present legal status for CSO Funds - may be established by natural or legal persons individually or collectively or by bequest - do not need to be endowed by founders at establishment - the statute defines purpose of public benefit and the first board of trustees and supervisory board or inspector - registration is done by court

6. Present legal status for CSO Public Benefir Corporations (o.p.s.) - may be established by natural or legal persons individually or collectively - do not need to be endowed by founders at establishment - the statute defines which generally benefitial services will be provided and under whioch conditions will be accessible to anybody - registration is done by court

7. Standing legal issues related to CSOs New Civil Code draft undergoes revision - redefined forms of legal personalities in two categories - membership based - non-membership based - default regulation for associations - generalised PBCs into Institutes - generalised foundations to allow other then public benefit purpose and own operations - funds allowed to generate endowment and transform themselves into foundations - public benefit status

8. Standing legal issues related to CSOs Implementation issues - citizens # residents Act Ni. 80/1990 # Constitution Ministry of Interior # Constitutional Court - activities: - only mutual # also in public interest - churches and their service establishments only religious # social and educational

9. Legal status of NGOs in Europe Differences or Peculiarities Art 9: Profit non distribution If so then not NGOs but NPOs Required for Foundations and PBCs Not required for associations Art 10: Appeal to a court Costs & Time # Resignation to any appeal Art 20: Large associations assemblies Quorum needed # Few present deciding # Delegates decide Art 30 - 32, 48: Disqualification of persons Excerpts from penal registry # Proclamation Identification by personal ID # Signing under office

10. Legal status of NGOs in Europe Differences or Peculiarities - cont. Art 54: Property use tax exempt acquisition # non tax exempt utilisation Art 57: Tax exemptions membership fees # economic activities Art 58 - 61: Public support By type # By status declared # By status given Art 62: Reporting Associations # Foundations, Funds, PBCs Art 74: Forced termination Associations # Foundations, Funds, PBCs

11. Thank you for your attention Petr jan Pajas PASOS Secretariat petr.pajas@pasos.org http://www.pasos.org