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About the Project I Course Information & Syllabi I Country Information I Articles I Discussion Forums |
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The
University of Rijeka Faculty
of Law FACULTY
OF LAW Hahlić 6 HR - 51000 Rijeka Telephone: ++ 385 51
675 121 Fax: ++ 385 51 675 113 E-mail:
dekanat@.pravri.hr; sbaric@pravri.hr Course Outline NONPROFIT ORGANIZATIONS
– INTRODUCTION. Philanthropy as a human activity. Non-profit
organizations: historical development, forms, basic notions, public
benefit organizations and mutual benefit organizations, the role of
nonprofit organizations in a civil society. FREEDOM OF ASSOCIATION
AS A HUMAN RIGHT. International standards, generally; Decision of the
European Court on Human Rights: freedom of association and unionist
association, negative freedom of association, relationship between the
freedom of association and freedom of peaceful assembly, public law
organizations v. private law organizations. STRUCTURE AND OPERATION
OF NONPROFIT ORGANIZATIONS IN THE REPUBLIC OF CROATIA. Legal regulation,
comparison with international standards, comparison with legal
provisions of some Western and Eastern European countries. Establishment
of associations, internal governing bodies, and activities. Undertaking
the job of public benefit –institutions. Governance and supervision.
Associations of special status: The Law on Studens' Union, The Law on
Croatian Auto-Club; The Law on Humanitarian Aid. TAXATION AND FINANCING
OF NONPROFIT ORGANIZATIONS. Income tax, fiscal benefits, and public
benefit status. Taxation of economic activities, value added tax. Custom
duties, an excise property tax, inheritance, and gifts.
Contributions based on the employment. Membership fees,
donations, governmental funding. Note:
Course Materials available in Croatian from ICNL |