How to create a no-profit organisation in Spain

As regulated by Constitutional Law 1/2002 of 22 March, a non-profit organisation is a group of people with a common goal, that are not for profit and that are not subject to a specific associative regime. The consequence of this approach is that the benefits you receive cannot be shared between partners.

Since such associations may nevertheless carry out economic activities, any economic surplus resulting at the end of the year and these surpluses must be reinvested to help achieve the aims of the organisation.

The statutes are the basic rules for the correct functioning of the organisation and are binding for the company officers. So it shall specify the regulations established by the partners and the mandatory information to recognise the entity, such as the name and address of the seat, their activities and the period of time during which the organisation is to be established.

They will also contain the requirements for admission and expulsion of company officers, obligations of the company officers and the criteria to guarantee the correct workings of the organisation. They also show who the board members are and their functions, how they are to be elected and substituted, how long each position is held for, how their decisions are adopted and implemented, along with the administrative and accountancy system, the initial capital invested and the disposal of assets, if necessary, provided that they do not jeopardise the purpose set out in the statutes and the institution itself.

Article 11 of the Constitutional Law of 1/2002 of 22nd March regulates the administrative bodies, how often there should be a General meeting, how many votes are needed to make any fundamental changes within the organisation etc., and the functions of the Management Committee.

Established the organization, arise tax obligations. The entity’s books must be legalized in the commercial register.

They contain:

• the day-to-day basis of the organization’s operation;

• they are the legal reference for partners and any third parties;

• they must always be kept up to date;

• the information necessary in order to admit a third party that wants to enter into relations with the agency;

• they show the agreements taken by the organization and from where the money comes and where it goes.

Basically there are three books Minute Book (Libro de Actas), Company Officers Book (Libro de Socios) and Accountancy Books (Libros de Contabilidad).

The minutes contains all the data regarding when the meetings take place, who is present at the meeting, the agenda, the agreements made during the meeting and should be signed by the Secretary and the President. The minutes of the previous meeting are read at the beginning of each meeting. The company officers book shows the registry of the partners, of when they join and when they leave the organisation. The books must be drawn up and kept in accordance with Article 14 of Constitutional Law 1/2002 of 22 March, which qualifies itself in the third additional provision of Royal Decree 1497/2003 of 28 November.

In accordance with Article 32 of the Constitutional Law, organisations may be declared to be in the public interest when they have the following requirements:

1. “That their statutory aims are aimed at promoting the general interest, in the terms defined by article 31.3 of this Law, and are of a civic, educational, scientific, cultural, sports, health, promotion of constitutional values, promotion of human rights, social assistance, development cooperation, promotion of women, protection of children, promotion of equal opportunities and tolerance, environmental protection, promotion of the social economy or research, the promotion of social volunteering, the defence of consumers and users, the promotion and care of persons at risk of exclusion for physical, social, economic or cultural reasons, and any other of a similar nature.

2. That its activity is not restricted exclusively to the benefit of its members, but open to any other potential beneficiary who meets the conditions and characteristics required by the nature of its own purposes.

3. Members of representative bodies receiving remuneration do not do so from public funds and grants.

Notwithstanding the provisions of the preceding paragraph, and on such terms and conditions as may be determined by the Statute, they may receive appropriate remuneration for the performance of services other than their duties as members of the representative body.

1. That they have adequate personal and material means and the appropriate organization to ensure compliance with the statutory purposes.

2. Which are incorporated, registered in the relevant Register, in operation and effectively carrying out their statutory purposes, uninterruptedly and in compliance with all the foregoing requirements, at least during the two years immediately preceding the submission of the application.

In addition, the second paragraph provides that <<The federations, confederations and unions of entities referred to in this Act may be declared to be of public use, provided that the requirements set out in the preceding paragraph are met, both by the federations, confederations and unions themselves, as for each of the entities included in them.>>

This type of activity should not be solely beneficial to its members and the benefits should not be distributed among the partners. The members of the Management Board should carry out their work free of charge and the organisation should have the appropriate resources to be able to meet the statutory objectives in order to exploit the tax benefits made available by the State for this type of institution. The application for the fiscal benefits can only be made after two years of continuous work of the organisation and as long as it complies with the previously mentioned requisites. In addiction, public interest organisations must present certain declarations organisations every year. The previous year’s accounts have to be presented along with a report of the activities that have taken place. It is therefore stipulated that every year, before 1 July, public interest organisations must submit to the Ministry of the Interior verification of the establishment of the organisation and registration in the relevant register. With these declarations they can enjoy the exemptions and tax benefits that the laws recognize in favor of them, under the terms and conditions provided in the current regulations; enjoy economic benefits established by law in their favour and free legal aid under specific legislation.

Then, the declaration of public utility shall be made by order of the Minister to be determined by regulation, after having received a favourable report from the competent public administrations on the basis of the statutory purposes and activities of the association, and, in any case, the Ministry of Finance and it could be revoked, following a hearing of the association concerned and a report from the competent public administrations, by order of the Minister to be determined by regulation, where the circumstances or the activities of the association do not meet the requirements or requirements laid down in Article 32 or those responsible for its management do not comply with the provisions of the previous article.

At the end, we don’t have to forget that what we said is without prejudice to the competence of the Autonomous Communities for the declaration of public utility, for the purpose of applying the benefits established in their respective legal systems, associations which mainly carry out their tasks at territorial level, always in accordance with the procedure to be determined by the Autonomous Communities themselves and with respect for their own sphere of competence.

Spain has three common types of non-profit entities: associations, foundations, and cooperatives.

Let’s start talking about the associations.

They are the simplest and most flexible type of entity. The minimum number to create an association is three, natural or legal persons, are these public or private, as referred to in Article 3 of the Law 1/2002:

• Natural persons need to have the capacity to act and not be subject to any legal condition for the exercise of the right.

• Legal-public persons shall be holders of the right of association, unless otherwise provided for in its constitutive and regulatory rules, under which the exercise of the right of association shall in any case be subject to the exercise thereof.

Ex art. 5.1, <<associations are formed by agreement of three or more legally constituted natural or legal persons, who undertake to pool knowledge, means and activities in order to achieve lawful, common, general interest or particular purposes, and are provided with the Statutes governing the operation of the association>>.

The associations are the result of the implementation of the right of association regulated in Article 22 of the Constitution.

They are governed by the law 1/2002 of 22 of March which, in the second paragraph of the first article, speaks of associations which are not profit-making or subject to specific arrangements.

In order to be able to form an association, it is necessary that an act of constitution containing what is indicated in art. 6.1:

• The name and surname of the promoters of the association if they are natural persons, the name or business name if they are legal persons, and, in both cases, the nationality and domicile.

• The will of the promoters to form an association, the agreements that, if any, they would have established and the name of the association.

• The approved Statutes governing the operation of the association, the content of which shall be in accordance with the requirements about the statute.

• Place and date of issue of the act, and signature of the promoters, or their representatives in the case of legal persons.

• The appointment of members of the provisional organs of government.

To declare a new association, founders must submit, according to the art.7 about the statute.

• Association formation minutes (“Minutes”) (notarized)

• Names, nationalities of the founders of the association (whether natural or legal persons)

• Name of the association (as well as any official abbreviation/acronym)

• Address of association

• Nationality of association

• Expression of willingness of founders to form the association

• Specific agreements made between founders

• Reference to and Incorporation of the Articles of Association

• Date and place of the signing of the Minutes

• Designations of members for provisional governing bodies or counsels within the association framework

• If establishment is done by a legal person(s), the adoption of the formation agreement must be accompanied by certification from relevant authorities.

• If establishment is done by natural persons, or individual representatives, their personal identities must be certified.

As private entities, the internal rules governing associations shall be governed by the statutes drawn up at the time of their establishment and provided that they do not conflict with the rules in force and governing the matter, while in order for the entity to acquire legal personality, the provisions of the law 1/2002 governing the constitution and registration, artt. 5.2, acuerdo de constitución, and 10, inscripción en el Registro. In fact, once forms are complete, the founders must register with the Registry of Associations. Foreign associations as well as associations that carry out activities in more than one “Autonomous Community” must register with the National Registry of Associations

Thus, by becoming subject to the law, it enjoys its own system of assets separate from that of the individual associates, with the consequence that the association will be liable only and exclusively with its fund for the obligations assumed in implementation of the institutional purpose.

At the end, associations shall be dissolved for the reasons provided for in the Statutes or by the will of the members expressed in the General Assembly convened for that purpose, as well as for the reasons specified in article 39 of the Civil Code, that sets out the grounds on which a legal person may become extinct, and by a final court decision.

About the foundation, we can say that:

Ex art. 34, Constitución española, in the section dedicated to the rights and the duties of the citizens, <<The right of foundation for general interest purposes is recognized in accordance with the law. The provisions of paragraphs 2 and 4 of Article 22 shall also apply to foundations>>.

In addition to the Spanish Constitution, other regulations also apply in this area. For example, the last rule of law specifically addressed to Spanish foundations is the Foundation Act 50/2002, which replaced the previous legislation on the matter, the Foundation Act 30/1994.

According to Law 50/2002, foundations are non-profit organisations established to pursue a "general interest purpose”, wich by the will of their creators, have their assets permanently affected to the achievement of general interest purposes, also foundations are governed by the will of the founder, by his Statutes and, in any case, by the Law. These general purposes for which a foundation can function are linked to any public benefits, are indicated in art. 3, which also specifies that such activity must benefit the community and not individuals who may fall within the affective sphere of the founder.

Since foundations are also legal entities, they also acquire legal personality through registration in the register of foundations, registration which can only be denied if the founding act does not comply with the requirements of the law.

Then we have the principle of implementation, characteristic of the foundations that makes it possible to distinguish them from other institutions and especially from associations, is that they are obliged to:

• Effectively allocate the assets and their income, in accordance with this Law and the Statutes of the foundation, to its foundational purposes;

• Provide sufficient information on their purposes and activities to be known to their potential beneficiaries and other stakeholders;

• Act according to criteria of impartiality and non-discrimination in the determination of their beneficiaries.

the foundation can also carry out an economic activity provided that the object of the foundation is in some way connected with the institutional purpose, or because it is accessible or complementary.

In order to economic activities, foundations may participate in commercial companies in which there is no personal liability for social security debts. Where such a holding is a majority, it must be reported to the Protectorate as soon as such a situation arises.

Ex art. 26, foundations may obtain income from their activities provided that this does not imply an unjustified limitation of the scope of their potential beneficiaries, but we have to specify that at last 70 per cent of the results of the economic operations carried out and of any other income obtained, must be destined to the realization of the foundational purposes, and in the end the expenditure incurred in obtaining such revenue may, where appropriate, comprise the proportionate share of expenditure on external services, staff expenditure, other management expenditure, financial expenditure and taxes, in so far as they contribute to income generation.

as well as for associations, foundations may be formed by natural and legal persons, whether public or private. The capacity to act is however required for the natural persons and for the juridical persons instead an express agreement of the body competent to dispose of the assets, and the end, the Legal-public persons shall have the capacity to establish foundations, unless their regulatory rules provide otherwise.

The special feature of the foundation is that it can be constituted both by acto inter vivos che mortis causas; in the first case it must result from an authentic act while in the second it is generally the subject of a testamentary clause. In the latter case, if the tester has only limited himself to expressing his own will to create a foundation, the public deed containing the other requirements required by this Law shall be granted by the testamentary executor and, failing that, by the testamentary heirs but in the event that they do not exist or fail to comply with this obligation, the deed shall be issued by the Protectorate with the prior judicial authorization.

For a foundation to be validly constituted it is necessary first of all that the constitutive act contains:

• The name, surname, age and marital status of the founder or founders, if they are natural persons, and their name or corporate name, if they are legal persons, and, in both cases, their nationality and domicile and tax identification number.

• The will to establish a foundation.

• The endowment, its valuation and the form and reality of its contribution.

• The Statutes of the Foundation, the content of which shall comply with the requirements of the 11 of the law 50/2002.

• The identification of the members of the Board, as well as their acceptance if made at the time of foundation.

Next to the act of constitution there is the statute, which regulates the internal relations of the foundation that must indicate:

• Foundation’s name;

• The foundational purposes;

• The domicile of the foundation and the territorial area in which it has to develop mainly its activities;

• The basic rules for the application of resources to the fulfillment of the foundational purposes and for the determination of the beneficiaries;

• The composition of the Board of Trustees, the rules for the appointment and replacement of its members, the reasons for its termination, its powers and the manner of deliberation and adoption of agreements;

• Any other lawful provisions and conditions which the founder or founders may establish.

Also necessary for the constitution is available a fund, consisting of any type of good or right, in so far as it is sufficient that it is sufficient for the achievement of the established institutional purpose although it is the law itself that indicates a minimum value of 30000 and that the founder must justify the absence of such minimum.

At the end we have the cooperatives:

Cooperatives are worker-owned entities identified by their democratic governance and joint ownership. There are many types of cooperative (over a dozen), including worker cooperatives, farming cooperatives, housing cooperatives, etc. Cooperatives may be set up for both nonprofit and for-profit causes.

Cooperatives may offer certain types of benefits to members, including tax deductions, reductions on contributions to social security, etc.

It is a legal structure in which individuals can be freely and voluntarily associated to carry out entrepreneurial activities aimed at meeting the economic and social needs and aspirations of the members themselves, through a democratic structure and rules of operation. at the level of social structure, there are first-grade cooperatives - which must have at least three members - or second-grade cooperatives, which are composed of at least two cooperatives. Through the establishment of a cooperative society, the members limit their liability towards third parties to the mere contribution of capital, for which there is no legal minimum, considering that in this case the cooperative statute was made.

There are the following categories of cooperative societies:

• Cooperatives of first instance

• Workers' cooperatives

• Consumer and user cooperatives

• Housing cooperatives

• Agricultural cooperatives

• Cooperatives for the common use of lan

• Service cooperatives

• Maritime cooperatives

• Transport cooperatives

• ·Insurance cooperatives

• Health cooperatives

• Educational cooperatives

• Credit unions

• Second grade cooperatives.

Ex art.7, the cooperative society shall be constituted by means of a public deed, which shall be registered in the Register of Cooperative Societies provided for in this Law. With registration, it will acquire legal personality; in addiction first-tier cooperatives must be composed of at least three members while the second-degree cooperatives must consist of at least two cooperatives.

Then the public deed of incorporation of the company shall be granted by all the promoters and shall express:

• The identity of the grantors.

• Their declaration that they are eligible for membership.

• Willingness to form a cooperative society and class.

• Accreditation by the grantors of having subscribed to the minimum compulsory contribution to the share capital to become a member and of having paid it up, at least, in the proportion required by statute.

• If any, value assigned to non-monetary contributions, indicating their registration data if any, with details of those carried out by the different promoters.

• Proof by the grantors that the total amount of the paid-in shares is not less than the statutory minimum share capital.

• Identification of persons who, once registered with the company, are to hold the various positions of the first Governing Council, the office of comptroller or comptrollers and a declaration that they are not subject to any incapacity or prohibition to perform as provided for in this or that Act.

• A declaration that there is no other entity with the same name, for which purpose the notary will be presented with the appropriate attestation issued by the Registry of Cooperative Societies.

• The Statutes.

In reference to the statutes, the elements that compose them are indicated in art. 11[4] and are:

• The name of the company.

• Social object.

• The domicile.

• Territorial scope of action.

• The duration of the partnership.

• The minimum share capital.

• The minimum mandatory contribution to the share capital to become a member, the form and terms of disbursement and the criteria for establishing the mandatory contribution to be made by new members joining the cooperative.

• The way of accrediting the contributions to the share capital.

• Whether or not interest accrues on compulsory capital contributions.

• The types of members, conditions for their admission and voluntary or compulsory withdrawal and the applicable regime.

• Rights and duties of members.

• Right to reimbursement of members' contributions and the arrangements for their transfer.

• Rules of social discipline, criminalization of misdemeanours and penalties, sanctioning procedure, and loss of partner status.

• Composition of the Governing Council, number of councillors and duration of the respective position.

• In addition, the number and duration of the financial controllers and, where appropriate, the members of the Appeals Committee shall be determined.

• The requirements of this Act for the class of cooperatives concerned shall also be included.

Also in cooperatives, either natural or legal persons, public or private, may become members, depending on the cooperative activity, and the statutes shall lay down the conditions necessary for the acquisition of membership, in accordance with legislative provisions.

Special feature of cooperatives is that the statute may provide for the presence of associates, in turn natural or legal persons, who do not participate in the collective’s own activity but can contribute to the realization of the corporate object.[2] Anyway the contributions made by the collaborating members may in no case exceed forty-five per cent of the total share capital contributions, or the total votes for them, together, may exceed thirty percent of the votes in the social organs of the cooperative.

Showing up the cooperative with a well-structured social structure, we see that the organs that make it up are: the general meeting, The Governing Council and the Statement; Likewise, the cooperative society may provide for the existence of a Appeals Committee and other bodies of an advisory or advisory nature, whose functions are determined in the Statutes, which, in no case, may be confused with those of the social organs. Where The General Assembly is the meeting of the members constituted for the purpose of deliberating and adopting agreements on those matters that, legally or by statute, are within their competence, binding the decisions taken to all the members of the cooperative and shall determine the general policy of the cooperative and may discuss any other matter of interest to it, provided that it is on the agenda, but may make binding agreements only in matters which this Law does not consider to be the exclusive competence of another social body; the Governing Council is the collegial governing body which is responsible, at the very least, for the senior management, supervision of the directors and representation of the cooperative society, subject to the Law, the Statutes and the general policy established by the General Assembly and the number of Councillors may not be less than three; in any event, there must be a President, a Vice-President and a Secretary. When the cooperative has three members, the Governing Council shall consist of two members, without the position of Vice President; the Intervention, as a supervisory body of the cooperative, has as functions, in addition to those expressly entrusted to it by this Law, those assigned to it by the Statutes, according to their nature, that are not expressly

entrusted to other social organs and The Intervention can consult and check all the documentation of the cooperative and proceed to the verifications that it deems necessary.

In addition, the Statutes may provide for the creation of a Appeals Committee, which shall process and rule on the sanctions imposed on members, including those holding office, by the Governing Council, and in such other cases as may be established by this Law or by the Statutes.

With reference to the social share, however, the Statutes shall lay down the minimum compulsory contribution to the share capital to become a member, which may be different for the different classes of members or for each member in proportion to the commitment or potential use each of them assumes of the cooperative activity; but also the General Assembly and, if the Statutes so provide, the Governing Council, may agree on the admission of voluntary contributions to the share capital by the members, although the remuneration it establishes may not exceed the latest voluntary capital contributions agreed by the General Assembly or, failing that, to that of compulsory contributions. In addicion, the Statutes may provide for the possibility of attracting financial resources from members or third parties as subordinates and with a minimum maturity of five years. Where the maturity of these shares does not take place until the approval of the liquidation of the cooperative, they shall be considered as share capital. At the end, Cooperatives, by agreement of the Governing Council, unless otherwise provided in the Articles of Association, may issue bonds. The issuance of bonds will be governed by the recast text of the Law on Companies of Capital, approved by Royal Legislative Decree 1/2010, of July 2, with the necessary adaptations and the General Assembly may agree to the issue of securities, which may be treated as securities, and shall give the right to the remuneration to be established at the time of issue, and that it must be in function of the evolution of the activity of the cooperative, being able, moreover, to incorporate a fixed interest.

Istead, Second-degree cooperatives consist of at least two cooperatives. Other legal entities, public or private, and individual entrepreneurs, up to a maximum of 45 per cent of the total membership, as well as working partners, may also be members and they aim to promote, coordinate and develop common economic objectives of their partners, and to strengthen and integrate their economic activity; they can become cooperatives of the first degree when the member cooperatives being absorbed by the procedure established in this Law.

Sources:

- Artículo 1, Ley 1/2002, de 22 de marzo, reguladora de derecho de Asociacíon.

- Velasco M.T., How to create a non profit organisation in Spain and its taxation, Company and Commercial law, Apr 9, 2010.

- Velasco M.T., How to create a non profit organisation in Spain and its taxation, Company and Commercial law, Apr 9, 2010.

- Velasco M.T., How to create a non profit organisation in Spain and its taxation, Company and Commercial law, Apr 9, 2010.

- Articulo 32. Ley Orgánica 1/2002 de 22 de marzo.

- Artículo 33.(a, (b, Ley Orgánica 1/2002 de 22 de marzo.

- Artículo 35.1, Ley Orgánica 1/2002, de 22 de marzo.

- Artículo 35.2, Ley Orgánica 1/2002, de 22 de marzo.

- Artículo 36, Ley Orgánica 1/2002, de 22 de marzo.

- Articulo 5. Ley Orgánica 1/2002 de 22 de marzo.

- Articulo 22 Constitución española:

1.The right of association is recognized.

2.Associations that pursue ends or use means that are criminalized are illegal.

3.Associations formed under this Article shall be registered for the sole purpose of advertising.

4.Associations may be dissolved or suspended from their activities only on the basis of a reasoned court decision.

5.Secret associations and paramilitary associations are prohibited.

- Articulo 1.2 Ley Orgánica 1/2002:

The right of association shall be governed in a general manner by the provisions of this Organic Law, within the scope of which include all non-profit-making associations that are not subject to a specific associative regime.

- Artículo 6.1, Ley Orgánica 1/2002 de 22 de marzo.

- Artículo 7, Ley Orgánica 1/2002 de 22 de marzo.

- Artículo 5.2, Ley Orgánica 1/2002:

The constitution agreement, which shall include the approval of the Statutes, shall be formalized by means of a founding act, in a public or private document. The association shall acquire its legal personality and full capacity to act upon the issuance of the act, without prejudice to the need for its registration for the purposes of article 10.

- Artículo 10, Ley Orgánica 1/2002:

1.The associations regulated in this Law shall be registered in the corresponding Register, for the sole purpose of publicity.

2.The registration makes public the constitution and the Statutes of the associations and is a guarantee, both for the third parties that relate to them and for their own members.

3.The promoters will carry out the necessary actions, for the purposes of the registration, responding otherwise to the consequences of the lack of the same.

4.Without prejudice to the responsibility of the association itself, the promoters of unregistered associations shall be personally and jointly liable for the obligations they have entered into with third parties. In such a case, the associates shall be jointly and severally liable for the obligations of any of them towards third parties, provided that they had indicated that they were acting on behalf of the association.

[1] Artículo 15, Ley Orgánica 1/2002:

1.Registered associations are responsible for their obligations to all their present and future assets.

2. Members are not personally liable for the debts of the association.

3.The members or holders of the governing and representative bodies, and other persons acting on behalf of and representing the association, shall be liable to the association, to its members and to third parties for damages caused and debts incurred by wilful acts, guilty or negligent.

4.The persons referred to in the preceding paragraph shall be liable, in civil and administrative terms, for acts and omissions performed in the exercise of their functions and for agreements which have voted, vis-à-vis third parties, against the association and its members.

5.Where liability cannot be imputed to any member or holder of the governing and representative bodies, they shall be jointly and severally liable for the acts and omissions referred to in paragraphs 3 and 4 of this Article, unless they can prove that they have not participated in its approval and execution or who expressly opposed them.

6.Criminal liability shall be governed by criminal law.

- Three grounds for extinction may be distinguished:

1.The end of the legal term of operation of the organization.

2.The achievement of the ultimate objective by which the legal person was constituted.

3.Because it is not possible to achieve the purpose with the available activities and means of the organization.

- Artículo 17.1, Ley Orgánica 1/2002 de 22 de marzo.

- Artículo 22, Constitución española:

2. Associations that pursue ends or use means that are criminalized are illegal.

4. Associations may be dissolved or suspended from their activities only on the basis of a reasoned court decision.

- Artículo 2, Ley 50/2002, de 26 de diciembre, de Fundaciones.

- Artículo 2.1, Ley 50/2002, de 26 de diciembre, de Fundaciones.

- Artículo 3.1, Ley 50/2002:

Foundations shall pursue general interest purposes, such as, inter alia, the defence of human rights, victims of terrorism and violence, social assistance and social inclusion, civic, educational, cultural, scientific and sporting purposes, health, labour, institutional strengthening, development cooperation, promotion of volunteering, promotion of social action, protection of the environment, promotion of the social economy, promotion and care for people at risk of exclusion for physical, social or cultural reasons, promotion of constitutional values and defence of democratic principles, the promotion of tolerance, the development of the information society, scientific research and technological development.

- Artículo 3.2, Ley 50/2002:

In no case may foundations be set up for the primary purpose of allocating their benefits to the founder or the employers, to their spouses or to persons connected with a similar emotional relationship, or to their relatives up to and including the fourth degree, as well as individual legal persons not pursuing general interest purposes.

- Artículo 4.1, Ley 50/2002:

Foundations shall have legal personality from the registration of the public deed of their incorporation in the corresponding Registry of Foundations.

- Artículo 4.1, Ley 50/2002:

Registration may be refused only if the deed does not comply with the requirements of the law.

- Artículo 23, Ley 50/2002, de 26 de diciembre, de Fundaciones.

- Artículo 24.1, Ley 50/2002, de 26 de diciembre, de Fundaciones.

- Artículo 24.2, Ley 50/2002, de 26 de diciembre, de Fundaciones.

- Artículo 26, Ley 50/2002, de 26 de diciembre, de Fundaciones.

- Artículo 1, Ley 27/1999, de 16 de julio, de Cooperativas.

- Artículo 7, Ley 27/1999, de 16 de julio, de Cooperativas.

- Artículo 8, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 10.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 12, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 14, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 19, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 20, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 21.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 32.1, Ley 27/1999, de 16 de julio, des Cooperativas

- Artículo 33, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 38.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 44, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 46.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 47.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 53.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 54.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 54.2, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 77.1, Ley 27/1999, de 16 de julio, des Cooperativas.

- Artículo 77.5, Ley 27/1999, de 16 de julio, des Cooperativas.