|
About the Project I Course Information & Syllabi I Country Information I Articles I Discussion Forums |
|
Clinical
Course: Not-for-Profit Law:
Theory Part 2000 Prof.
Tsvetana Kamenova Law
Faculty, Plovdiv University Plovdiv,
Bulgaria I.
Introduction
to Not-for-Profit Law – 1 hour, + 1
hour case study 1)
Role
and purpose of the non-governmental sector for the
society 2)
Non-governmental
sector and non-governmental organizations 3)
Relation
of NGO law to other laws a)
international
law b)
regional
law c)
recent
developments and cases. 4)
The
new legal framework for NGOs in Bulgaria – history and new
approaches. II.
Non-governmental
Organizations – 1
hour 1)
Benefits
of the legal existence of NGOs 2)
Legal
forms of NGOs under Bulgarian law: a)
associations b)
foundations 3)
Characteristics
of NGOs as a legal entity III.
Coming
into Existence of NGOs – 2 hours, +
1 hour case study or presentation of assignment on creating an NGO 1)
Preliminary
steps. Inauguration assembly. 2)
Registration: a)
registration
authority b)
registration
requirements c)
articles
of incorporation d)
registration
procedure e)
legal
existence and founders’ liability. IV.
Structure
and Governance - 2
hours 1)
Membership
in associations – rights and obligations 2)
Governing
bodies of associations and foundations: a)
formation b)
powers
and duties c)
functioning d)
responsibilities 3)
Conflict
of interests: general perspective and national
solutions. 4)
Self-dealing:
definition, admissibility. V.
Pubic
Benefit Status – 4 hours, + 1 hour
study of the PBO Model Law 1)
Public
benefit activities 2)
Public
benefit and mutual benefit. International principles and
standards. 3)
Self-determination
for public benefit activity 4)
Granting
public benefit status. Central registry. 5)
Additional
obligations for PBOs. 6)
Benefits
for PBOs. 7)
Specific
legal regime for liquidation and property after
liquidation. VI.
Prohibition
of Direct and Indirect Private Benefit – 2 hours 1)
Scope
of the prohibition 2)
Non-distribution
of profit 3)
Non-distribution
of assets after liquidation VII.
Political
Activities of NGOs – 1
hour 1)
Public
policy activity and political activity 2)
NGO
participation in legislative activities VIII.
Economic
activities of NGOs – 2
hours 1)
Legal
approaches and tests for the permissibility of economic activities for
NGOs 2)
Related
and unrelated activity 3)
Direct
and indirect economic activity 4)
Licenses
and Permissions IX.
Social
Activities of NGOs – 3
hours 1)
Legal
framework for social services delivery 2)
Areas
of possible social activity for NGOs 3)
Cooperation
with municipalities and the state X.
Taxation
– 2 hours 1)
International
standards and approaches to NGO taxation 2)
General
“green-light” provision in the law 3)
Existing
tax exemptions and benefits: a)
types
of exemptions and benefits according to the tax (income tax, profit tax,
VAT, customs duties) b)
exempted
types of NGOs c)
exempted
types of activities d)
tax
incentives for donors XI.
Financing
NGO activities – 2 hours, + 1
hour presentation of assignments on fundraising 1)
State
support: a)
possibilities
for direct funding b)
indirect
support c)
public
procurement access 2)
Municipality
support 3)
Foreign
funding 4)
Self-sustainability: a)
economic
activity income b)
fundraising XII.
Reporting
and Supervision – 1
hour 1)
Internal
reporting 2)
Annual
reporting for PBOs 3)
Reporting
to donors. Other reports 4)
Record-keeping XIII.
Foreign
NGOs – 1
hour 1)
Applicable
law 2)
Activities
of foreign NGOs on the territory of Bulgaria XIV.
Implementation
of the new NGO law – 1
hour 1)
Re-registration
of NGOs and PBOs under the new law. Transition
period 2)
Termination
of certain types of NGOs by virtue of the law 3)
Property
issues after termination. |