500 Keywords
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Data protection
The provisions of the Data Protection Act apply to associations, too. All member data (addresses and other personal data) may only be collected if they are necessary for exercis...
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Dealing at arms’ length
“Dealing at arms’ length” refers to the principle that transactions with related parties are carried out under the same terms that apply when dealing with fully unrelated partie...
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Death of a member
Membership in an association is closely linked to the member as an individual. It ends upon his/her death unless the articles of association provide for a membership transfer to...
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Debate
A debate (French débattre: to beat down) is a kind of disputation that, unlike the discussion, follows formal rules and usually is used in preparation for a vote. Debates are a ...
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Decision by the committee
As a rule, the executive committee decides with a simple majority of the committee members present. For very important decisions, the committee members can apply the principle o...
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Deductibility of donations
The cantonal tax laws allow for deducting donations made as grants to recognised charitable and tax-exempt organisations to varying degrees. The regulations vary from canton to ...
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Definition of powers and responsibilities
This term refers to the distribution of responsibilities between the general meeting and the committee as well as between the committee and the administrative office or commerci...
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Delegate
To delegate a task means to entrust that task to another person or group. For instance, the committee may delegate tasks to working groups, to individual members of the associat...
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Delegate meeting
The law of association allows large associations to hold delegate meetings. They replace the general meeting. In large associations, the personal rights of participation can onl...
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Departure from the association
Departure from the association refers to the termination of membership. Notice periods may not exceed six months.
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Depreciation
Larger acquisitions that are in use over several years can be “capitalised”, i.e. they do not affect the current income statement, but are included as assets in the balance shee...
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Digital cooperation
In the context of associations, digital cooperation refers to the cooperation within the executive committee as well as to interactions with members or between them. Digital med...
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Discharge
Discharge refers to a discharge from liability. By approving the annual report and the annual accounts, the general assembly grants discharge from liability for the administrati...
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Disciplinary regulations
Sports federations or professional associations that conduct competitions issue disciplinary regulations that lay down rules and consequences for infringements of the rules.
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Discussion
At the general meeting, the topics that will be voted on should be openly discussed by the members. Each member has the right to participate in the discussion (debate, participa...
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Dismissal of the committee
The committee or a member of the committee may be dismissed (voted out of office) by the general meeting of the association. The right to dismissal by the general meeting of the...
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Disorder at the general meeting
At a general meeting, there may be disturbances, for example, if someone does not stick to the agenda, interrupts others while speaking or takes up too much speaking time. The c...
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Dissolution of an association
If an association has conclusively achieved its purpose or if it can no longer achieve its purpose, it will be dissolved. According to the law, other reasons for a dissolution a...
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Diversity of associations
In Switzerland there are an estimated 100,000 associations with an incredible diversity of purposes, for example: associations for relatives, library associations, choirs, umb...
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Documentation
The association must document its activities, i.e. keep records in the form of written documents such as minutes, annual reports, accounting records and other documents and reta...
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Donation receipt
Associations that are exempt from tax due to their charitable status can issue donation receipts to their donors on their own initiative – or at their donors’ request – for the ...
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Donations
Donations are voluntary contributions from individuals or organisations in the form of money or other resources. They help to ensure that associations can achieve their goals. M...
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Dossier of voluntary work
The dossier of voluntary work records and documents voluntary and unpaid work, for example as a volunteer in an association. It shows the skills and competences employed during ...
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Dual membership
Where members belong to a section and the corresponding association at the same time, this is referred to as dual membership.
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Due diligence of the executive committee
The committee manages the business of the association. It is responsible for the association and must conduct matters with due diligence and in the interest of the association. ...