500 Keywords
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Ability to act
The ability to act refers to the ability to assume and exercise rights and obligations. The committee acts on behalf of the association. The election of the committee is a prere...
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Absolute majority
Majorities
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Abstention from voting
Votes can be in favour of or against a specific motion. Those who want to vote neither yes nor no can abstain from voting. For an absolute majority, abstentions are counted, too...
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Acclamation
Election by acclamation (e.g. clapping) should only be used in completely uncontested elections. For example, acclamation can be used during the re-election of an established me...
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Accountability
Accountability means taking responsibility and standing up for what you do or do not do, and the way you do it. To a specific extent, responsibility for certain tasks can be del...
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Accountant
Bookkeeping
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Accounting
Accounting activities include bookkeeping and the presentation of the accounts. Depending on the type of association and the statutory provisions, there are different rules on h...
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Active member
Member categories
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Active voting right
Voting rights
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Activity report
The activity report (also called reporting) helps a higher-level body to assess the financial situation of an association and to prepare for the future. The committee gives an a...
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Administrative office
Many associations whose activities are realised by permanent employees entrust an administrative office with the performance of tasks and/or the administration. While the admini...
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Administrator
If an association lacks an executive body, e.g. the committee, a member or a creditor can take legal action. The court can set a deadline for the association to appoint a new co...
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Admission to the association
The articles of association determine who will be allowed to join the association and how the admission will take place: In accordance with the articles of association, applicat...
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Advisory member
Advisory members are members of the committee who do not have a special responsibility. However, that does not mean they should not take on any duties.
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Advisory participant
Persons who are not members of the committee may attend meetings upon invitation and advise the committee. In many cases, the business manager and/or the head of the administrat...
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Agenda
The list specifying the individual topics to be dealt with at a meeting or assembly is called agenda.
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Agenda items
The topics which will be treated at a meeting or assembly are called agenda items.
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Amendments to the articles of association
As associations change with time, the founding articles of association have to be adapted to these changes. Amendments to the articles of association are important events in an ...
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Ancillary staff
Ancillary staff in the sense of the law (Article 55 CO) are persons who carry out activities for the association and provide support, e.g. for the association’s events. Ancillar...
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Annual accounts
The annual accounts show the financial aspects of the association’s activities. They provide information about profit or loss and show how much money was raised and what it was ...
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Annual contribution
Membership fee
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Annual meeting
General meeting
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Annual planning
The committee obtains an overview of the next year and plans which activities shall take place and when they shall take place, which activities shall take place on a regular bas...
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Annual report
With the annual report, the committee gives an account of its activities in the past year to the general meeting and the interested public. The annual report shows what the asso...
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Anti-Money Laundering Act
As of 1.1.2023, associations with cash flows from or to abroad are subject to the Anti-Money Laundering Act. This means: 1. The associations must be entered into the Commerci...
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Appeals against resolutions
Resolutions that violate the law or the articles of association may be challenged by members within one month after having received knowledge about them. Apart from the law of a...
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Appreciation
Volunteering in an association usually requires a lot of time and effort. It is therefore important to show appreciation to those involved. Such appreciation can take the form o...
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Approval of the minutes
The protocol documents the course of a meeting. What is written down in the minutes must be factual. The minutes of the previous session will therefore be approved at the next m...
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Archives
In the archives of the association, the most important documents are stored in a systematic and diligent manner to ensure their accessibility for future generations. Not only mi...
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Article stating the association’s purpose
This provision of the articles of association describes the purpose of the association, its important issues, its objective and the reason why it was founded. The article statin...
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Articles 60 to 79 CC (Swiss Civil Code)
Association law
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Articles of association
The articles of association represent the fundamental order of any association. They form the internal laws that members and management must comply with. The articles of associa...
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Association
An association is a group of people that pursue a joint purpose. With the foundation of an association, they create a legal entity with an independent and autonomous legal ident...
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Association law
The legal provisions relating to associations can be found in the Civil Code (CC). Articles 60 to 79 include all provisions that are related to associations only. Articles 52 to...
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Association meeting
General meeting
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Association, dissolution
Dissolution of an association
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Association, exclusion
Exclusion from the association
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Association, resignation
Resignation
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Association’s business year
The association’s business year is also referred to as fiscal year or financial year. It usually corresponds to the calendar year, which has many advantages. However, it can als...
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Association’s chronicle
An association’s chronicle documents the history of the association. It can be compiled from archived documents and, if available, with statements from contemporary witnesses. P...
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Association’s decision
The decision of the general meeting is a decision that is binding for the association. The general meeting decides on the acceptance or rejection of motions.
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Association’s funds
An association needs funds to meet its objectives and fulfil its purpose. An association’s funds are composed of membership fees, donations, subsidies, income from sales and ser...
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Association’s history
Association’s chronicle
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Association’s name
Name
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Association’s purpose
Every association has – and needs – a purpose. The purpose is the reason for setting up an association. It can be freely chosen within the framework of the law and must be descr...
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Assumption of functions within the association
Some articles of association include a provision that obliges members to take on functions within the association.
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Attendance
The articles of association may designate a certain minimum number of members present for the quorum of the general meeting.
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Attendance fees
Attendance fees represent taxable compensation. The association must therefore prepare a salary statement for them. Annual compensation in excess of CHF 2,300 is subject to soci...
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Audit report
The auditor prepares a report on the results of the audit for the attention of the general assembly, recommends acceptance or rejection of the accounts and makes additional reco...
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Audit, auditors
If so required by the articles of association or special accounting regulations, the auditors review whether the association keeps true and accurate accounting records. They ass...
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Authorisation
Setting up and managing an association does not require authorisation. For certain actions and events, however, the association has to obtain permits from the municipality or th...
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Authority to sign
Those who are authorised to sign can sign legally binding documents for the association: financial transactions, rental and employment contracts, commercial register entry, offi...
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Autonomy of association
Right of self-determination