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Non-profit and social economy.

For a third sector entity, the classification of its activity is not a mere accounting matter: it determines the applicable tax treatment, governance constraints and access to relationships with public authorities. That is why by-laws misaligned with what the entity actually does are, first and foremost, an economic risk.

Associations and foundations, voluntary organisations and social promotion associations; social enterprises and social cooperatives; philanthropic bodies and grant-making foundations; ecclesiastical bodies carrying out welfare, educational and healthcare activities; public bodies entering into collaboration arrangements; companies funding social projects or setting up corporate foundations.

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