Reporting obligations for a 1901 law association

Upon creation: declaration, publication, RNA

The association acquires legal personality through its declaration to the registry of associations, followed by a publication in the Official Journal of Associations. It then receives a RNA number. Keep the declaration receipt and the published announcement carefully: banks, funders and insurers systematically request them.

During the association's lifecycle: changes to be declared

• Change of leaders, title, purpose, headquarters, or bylaws.
• Opening or closing of establishments.
• Voluntary dissolution, merger, or demerger.
• Principle deadline: three months, with the corresponding minutes in support.

SIREN, SIRET and other identifiers

The SIREN number becomes essential as soon as the association employs staff, requests a public grant or carries out an activity subject to VAT. Depending on the activities, other registrations are added: sports or youth and popular education approval, authorisation for hosting minors, entertainment entrepreneur license.

The tax component, in practice

The analysis is based on the disinterested nature of management and the absence of competition with the commercial sector under similar conditions. When an incidental lucrative activity appears, it must be tracked separately and applicable thresholds must be checked regularly. Associations that issue tax receipts must also declare each year the amount of donations received and the number of receipts issued.

Employer obligations and record-keeping

From the very first employee: pre-employment declaration, application of the collective agreement, payroll, electronic social declaration (DSN), single personnel register, single risk assessment document. These obligations fall under common labour law: association status does not exempt you from them.

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Bonjour maintains a compliance calendar per organization: filing deadlines, grant reports, renewals of approvals and insurance, with alerts and supporting documents attached to each task. The multi-jurisdictional engine adapts rules to the country concerned, useful for associations acting outside France. Each declaration made leaves a timestamped trace, exportable for a check or an audit.

Frequently asked questions

Which changes must be reported to the prefecture?

Changes in leaders, bylaws, purpose, title, registered office, as well as the creation or closure of establishments and dissolution. The declaration is made to the registry of associations, in principle within three months.

What are the RNA and SIREN numbers used for?

The RNA number identifies the association in the National Register of Associations as soon as it is declared. The SIREN, issued by Insee, becomes necessary to hire employees, apply for public grants, or carry out an activity subject to VAT.

Do non-profits pay taxes?

A non-profit association with disinterested management whose activity does not compete with the commercial sector generally remains exempt from commercial taxes. A lucrative activity, or competition carried out under conditions similar to a company, can trigger VAT, corporate tax, and territorial economic contribution.

What are the obligations when the association employs a staff member?

Pre-employment declaration, employer registration, written contract as applicable, applicable collective agreement, payslips, electronic social declaration, and contributions. The one-stop shop for the non-profit sector simplifies these procedures for small structures.

What are the obligations related to public grants?

The application file, then a financial report within six months following the end of the financial year for grants allocated to a specific action. Beyond €153,000 in annual public grants, annual accounts, a statutory auditor, and publication of accounts are also required.