500 Keywords
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Taking note
In general meetings or committee meetings, occasionally subject matters are discussed which do not have to be approved by members. It is sufficient if members are informed about...
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Target group
Either the people to whom an association’s activities are directed or those who support its goals are the target group of that association. It is important to have a good knowle...
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Tax deduction of donations
Deductibility of donations
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Tax exemption
As a principle, associations are subject to taxation. However, upon application, associations may be fully or partially exempted from taxes if they pursue altruistic or public p...
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Taxation
Liability to pay taxes
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Taxes
Liability to pay taxes
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Temporary association
It is possible to create and run an association for a certain time only, e.g. for organising and holding an important event.
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Term of office
The committee shall be elected for one term of office. The term of office is specified in the articles of association and may be several years. In general, the term of office is...
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Termination of an association
If an association is dissolved and liquidated and ceases to exist as a legal entity, it is terminated.
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Termination of membership
Membership with an association may be terminated in different ways: Members may resign or can be excluded subject to a notice period (according to the articles of association or...
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Third sector
Non-profit organisation
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Tied vote
In the case of tied votes, the chairperson shall cast the deciding vote. This rule applies only if it is provided for in the articles of association or if it corresponds to the ...
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Trade union
Trade unions are associations that represent the interests of workers or employees. Like employers’ associations, they are organised in the form of associations.
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Training
Anyone holding a committee office or wishing to do so should have the opportunity to prepare for this job. The costs should be borne by the association because the association w...
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Treasury, treasurer
The committee member who deals with finances and accounting is called treasurer. In Switzerland, another name for this function is quaestor. Even if there is a treasurer, the en...
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Treatment of the committee
Committee members often work a lot and they do not receive any remuneration. It is therefore important to promote not only member relations, but also relations with the committe...