Description

This training will allow you to acquire the knowledge necessary to create, direct, manage and administer an association. You will see the essential legal and accounting bases and understand the role of its different actors (members, office, AG, etc.).

Who is this training for ?

For whom ?

Manager, administrator, employee and volunteer of associations, or any person developing an activity in relation to the associative sector.

Prerequisites

Training objectives

Master the formalities for creating an association

Understand the functioning and role of the different bodies

Manage an association and respect the corresponding tax obligations

Develop the budget for an association

Training program

• The creation of an association
  • The associative project and the notion of "non-profit".
  • The drafting of the statutes of the association.
  • The clauses relating to members and at the head office.
  • Registration with administrative authorities.
  • Exercise: Drafting standard statutes (mandatory information).
• The activities of the association
  • Normal activities offered to members.
  • Usual or exceptional activities offered to third parties.
  • Specific regulated activities: sporting, cultural, supervision of minors.
• The role of the different management bodies of an association
  • The management of the association.
  • The members of the Board of Directors.
  • The members of the Office.
  • Practical work rnMapping the decision-making structure of an association.
• Control of the association
  • Control by the Ordinary General Meeting and the Extraordinary General Meeting.
  • Collective agreements and specific contracts.
  • Procedures for statutory modifications.
  • Control by the Tax Office and the URSSAF.
  • Exercise: Study and analysis of the operation and progress of an AGO and an EGM.
• Financing arrangements for an association
  • Member contributions.
  • Manual donations, patronage and sponsorship.
  • The various subsidies.
  • Aid linked to employee contracts.
  • Other resources: lottery, raffle, sale of products or services.
• Accounting and tax obligations of the association
  • Small associations: revenue, expenses and supporting documents.
  • Large associations: legal form, activities, financing.
  • Corporate tax and VAT : the associations and activities concerned.
  • The different taxes: professional, apprenticeship, for continuing education.
  • Taxes on salaries: CSG and CRDS.
  • Personnel management: compensation for volunteers, remuneration of facilitators and employees.
  • Exercise: Preparation of a forecast budget.
  • Discovery of different structures supporting the management of an association (CRIB, CEA, GUSO).