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Registration of non-profit organization

Non-profit organizations’ main objective is not the realization and distribution of profits but achieving scientific, cultural, political, sporting, religious or other purposes. They can implement their activity in private or public benefit.
The two main types of non-profit legal entities are associations and foundations.

1.Association

  • - it is established by three or more persons;
  • - if the association conducts its activity in public benefit, founders can be at least seven natural persons or three legal entities;
  • - Supreme body is the General Assembly, consisting of all members and Governing body is the Management Board, consisting of at least three members;

The association is established with its entry in the register of non-profit legal entities in the region of the district court by the seat and registered address of the legal entity.


Documents necessary for the establishment of association:
  • - An application for entry in the register – signed by all board members;
  • - Articles of Association;
  • - Minutes of the Constituent Assembly;
  • - Consents with specimen signatures of the persons representing the association – must be certified by a notary;
  • - Certificate of the uniqueness of the name;
  • - Certificate of conviction of each member of the Management Board;
  • - Document for paid state fee; Within 7 days from the receipt of the court decision on registration of the association, BULSTAT registration should be done.

2. Foundation
  • - It can be established during founder’s lifetime (by a unilateral act of incorporation) or upon death (by a will or testament);
  • - Founders can be Bulgarian or foreign natural persons or legal entities;
  • - It is necessary in the act of incorporation to be specified the objectives and the provided property;
  • - The Governing body is sole or collective;

The foundation is established with its entry in the register of non-profit legal entities in the region of the district court by the seat and registered address of the legal entity.


Documents necessary for the establishment of foundation by donation:
  • - An application for entry in the register – signed by the founder or governing body chosen by him;
  • - Act of incorporation – if the foundation is established during founder’s lifetime, it is necessary the act to be notarized;
  • - Protocol with the decision of the governing body of the legal entity-founder for the establishment of foundation with a donation;
  • - Consents with specimen signatures of the persons representing the foundation – must be certified by a notary;
  • - Certificate of the uniqueness of the name;
  • - Bank statement certifying the amount transferred to the account of the foundation;
  • - Document for paid state fee;

Documents necessary for the establishment of foundation by testament:
  • - An application for entry in the register – signed by the founder or governing body chosen by him, an entry also can be requested by the executor of the testament, the beneficiary, the heirs of the founder;
  • - A copy of the testament;
  • - Death certificate;
  • - Certificate of inheritance;
  • - Proof of ownership of the testator on the transferred property;
  • - Consents with specimen signatures of the persons representing the foundation – must be certified by a notaryа;
  • - Certificate of the uniqueness of the name;
  • - Bank statement certifying the amount from the heritage is transferred to the account of the foundation;
  • - Document for paid state fee;

Within 7 days from the receipt of the court decision on registration of the association, BULSTAT registration should be done. Within 4 months from the registration of the foundation internal rules for control and prevention of money laundering should be adopted.


3. Non-profit legal entities in public benefit

Non-profit organizations for implementation of public activities have a characteristic scope of activity. They spend their property on:

  • - Development and consolidation of spiritual values, civil society, education, health services, science, culture, technologies or physical education;
  • - Assisting the socially disadvantaged, disabled persons or persons in need of care;
  • - Promotion of social integration and personal fulfillment;
  • - Protection of the human rights or the environment;
  • - Other objectives defined by law;

This type of legal entities are managed and represented by collective supreme body and governing body. The registration procedure of non-profit legal entity in public benefit largely coincides with the registration of non-profit entities in private benefit.


There are also specific requirements:
  • - Registration of an association in public benefit can be done by at least 7 natural persons or 3 legal entities;
  • - It is necessary to be made an entry in the Central Register of Ministry of Justice;

Documents necessary for registration in the Central Register:
  • - An application for entry;
  • - Copy of court decision for registration of the legal entity in the register of the respective district court;
  • - Certificate of good standing;
  • - Current Articles of association/Constituent act;
  • - Copy of BULSTAT registration;
  • - Declaration under Art. 45, para 2, p. 4 of the NPLE Act;
  • - Declaration under Art. 45, para 2, p. 4 and Art. 46, para 2, p. 6 of the NPLE Act – for the presence of overdue taxes, duties and other public receivables;
  • - Rules and procedures for performing public benefit activities;
  • - List of members of the governing body with their PIN;

The term for submission of documents for registration is 2 months from the date of receipt of the court decision for registration of the legal entity in the register of the respective district court. The term for the entry is 14 days.