Een uniek doel

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The non-profit association

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Al mag dit niet het doel zijn

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For an unselfish purpose!

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The non-profit association

The non-profit association (non-profit association) consists of at least three people and strives to achieve a non-profit objective. Unlike a commercial company, the association will:

  • do not require a minimum capital;
  • cannot pursue a profit motive, but can collect membership fees and organize paying activities if they remain within the objective pursued;
  • cannot distribute profits to its members.

What is a non-profit organization

The non-profit organization is the form par excellence for achieving a specific goal, without setting commercial objectives. An example might be the youth club or sports club in your municipality or city.

It is wrong to state that a non-profit organization has no profit. It can and may indeed make a profit, but this is not allowed from activities that are commercial. If competition is possible to fulfill the goal, a non-profit organization may run into problems not being taxed on corporation tax.


The association can acquire legal personality if it fulfills the following conditions:

  • The registered office must be located in Belgium;
  • There are at least three members;
  • The articles of association must contain a number of mandatory statements;
  • The statutes, surname, first name, profession and place of residence of the managers must be published in the annexes to the Belgian Official Gazette.

If not all of these conditions are met, the association will be considered as a de facto association. What that means read here.

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