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ASSOCIATION – it is a legal form of organisation of society, implementation of the constitutional right of the citizens to associate, appointed to achieve the legally allowed objectives and social needs. A. is a voluntary, self-governing, permanent association with non-profit goals. The voluntary nature of a. manifests itself in the freedom to create, access and withdraw, self-governance emphasizes self-reliance and independence of action from other entities, permanence indicates the possibility of functioning of the association regardless of the number of members (subject to meeting the requirements of the law), and sanctioned by the type of a.: → simple association – a minimum of three members, → register association – a minimum of seven members. The non-profit character of the a. is emphasized by undertaking the activities with the aim of realizing needs rather than achieving profit. A. may, but doesn’t have to, undertake socially useful activities. It can only act for the benefit of its members. The most important decisions are made by all the members of the a. during the general meeting of the members, the board represents the a. outside and performs the tasks entrusted to it, and the audit is carried out by the audit committee (→ non-governmental organisation) [ A. Bejma ].

Literature: E. Hadrowicz, Prawo o stowarzyszeniach. Komentarz, Warszawa 2016.