Association: resource evolution

An association can supplement its usual revenues (e.g. membership fees) by developing a commercial activity.

As long as associative activities remain the largest part of the association's accounting, it is exempt from paying tax on its commercial activity.

On the other hand, if the amount of commercial revenue (from the sale of goods or services) exceeds €76,679 every year, the association must notify the public finance center responsible for its head office.

The association must also perform the same statements companies (i.e. by drawing up an accounting balance sheet, presenting its revenue and expenditure).

If the association receives more than €153,000 of donations or grants per year, it must appoint a auditor.

If the association receives more than €153,000 of donations or grants per year, it must also publish accounts in the Associations section of the website journal-publique.gouv.fr.

This publication is free and is on the internet :

Publication of the annual accounts of associations, foundations and endowment funds

If the association acquires or sells real estate, it must inform the registry of associations in the 3 months.

In order to do so, it must declare or update the list of assets it owns (even if the list did not include any assets).

The declaration may be made on the Internet or by post.

By using the online procedure, the case is processed more quickly.