500 Keywords
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Law
In the context of associations, “law” usually refers to the Civil Code (CC), which contains the Law of Association in Articles 60 to 79.
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Law of equal treatment
Equal treatment of members
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Lay committee
As committee members do not perform their function for a living and as they often do not have the same professional background as the employees (so-called professionals) of the ...
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Legacies
Legacies are bequests, i.e. donations made by donors to the association for the time of their death in a last will (testament). These can take the form of real estate, valuables...
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Legal form
It is important to choose a legal form suitable for the association’s purpose. In the case of an idealistic purpose without economic objectives, associations, foundations and, i...
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Legal person
A legal person is an independent legal entity, a corporation. It can establish rights and duties like a natural person and it acts through its bodies. If an association has be...
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Legal personality
The association acquires legal personality with its lawful foundation, i.e. as soon as the founding members have held the foundation meeting and approved the written articles of...
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Legal relationship
The relationship between an association and its members is a legal relationship, which also applies the relationship between committee members and the association. A legal relat...
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Legal transaction
Joining an association is a legal transaction. By joining an association, rights and obligations are established.
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Letter of recommendation
Occasionally a letter of recommendation will be issued for work with the committee. In any case, a certificate should be provided for outgoing committee members, which shows the...
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Liability insurance
In order to avoid the unwelcome payment of damages, the association should take out liability insurance in accordance with the association’s field of activity and the risk impli...
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Liability of governing bodies
Those who act in their capacity as members of a governing body, e.g. as committee members, create a commitment for the association through their actions. The association is resp...
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Liability of the association
The term liability is used in connection with the performance of a contract as well as the obligation to pay damages for harmful conduct. The association is liable for the legal...
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Liability of the committee
The executive committee is liable to the association for diligent and correct management. Once the general meeting has granted the discharge (relief of the committee), the commi...
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Liability to pay taxes
As a principle, associations are subject to taxation. However, upon application, they may be fully or partially exempted from taxes. Taxation is levied at the place of the assoc...
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Liquidation
Once the dissolution of an association has been decided, its assets will be liquidated, i.e. liabilities and assets will be specified and debts settled or receivables collected ...
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List of associations
In contrast to Germany and Austria, in Switzerland no list of associations is kept by state authorities. Many communities keep a list of the addresses of local associations on t...
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List of members
The association maintains a list of members or a member file which contains the most important information about individual members (member data).
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Lobbying
Lobbying is the representation of interests in politics and society. Through lobbying, interest groups (lobbies) try to influence politicians by cultivating personal relationshi...
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Lobbying work
The term refers to the attempt by interest groups (lobbies) to influence decision-makers by cultivating personal connections. An association can and should engage in lobbying.
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Lottery Fund
The Lottery Fund is a fund from which the governments of the Swiss cantons appropriate money to support cultural, sporting or charitable organisations. Applications must be addr...
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Loyalty
Members have a loyalty obligation to the association. They violate the duty of loyalty if they damage the interests of the association. This may lead to the exclusion from the a...