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Practical Manual for Companies 2020.

Types of non-profit organisations

Regulation: Article 2 Law 49/2002

The following are considered non-profit entities :

  • The foundations .

  • The associations declared of public utility .

  • The non-governmental development organizations referred to in Law 23/1998, of July 7, on International Cooperation for Development, provided that they have one of the legal forms referred to in the previous paragraphs.

  • The delegations of foreign foundations registered in the Registry of Foundations.

  • The Spanish sports federations , the territorial sports federations at the autonomous level integrated into those, the Spanish Olympic Committee and the Spanish Paralympic Committee.

  • The federations and associations of non-profit entities referred to in the preceding paragraphs.