I – THE FOUNDATION OF THE AMICALES

1.1 – Law of 1 July 1901

A former national event, this law forges the real crucible of French associative democracy.

Notion: “The association is based on common values within the framework of a disinterested agreement”

Freedom of association is defined as:

• A common goal
• Constant activity
• A non-profit activity
• A legal activity
• Restricted business activity

The general framework:

Three fundamental principles:

• Collegiality (one member = one vote)
• The non-profit aspect (prohibition of dividing profits among the partners)
• The great legal freedom of organization (it is up to the association itself to define its statutes and its own internal regulations)

The following are excluded from the scope of the 1901 law:

• Organizations not appropriate to good morals
• Organizations that undermine the integrity of the territory or the Republic
• For-profit organizations
• Organizations engaged in illegal activity

The regulations:

• The law of 01/07/1901 determines the framework of the association contract
• The decree of 16/08/1901 details the conditions for the application of the law
• The decree of 21/07/1981 on the CNIL and the computerized process of the member file
• The Decree of 25/02/1982 on the publicity of associative activities
• The Decree of 01/03/1985 on associations engaged in an economic activity
• The General Tax Code: Articles 200 to 240.

1.2 – Administrative and legal organisation:

The multiple forms of association:

• De facto association (undeclared): to be excluded for the Amicales
• The registered association: gives rise to the acquisition of the legal status of a legal entity (subscription, equipment, subsidy, etc.)
• The association recognized as being of public utility: have been in existence for more than three years in beneficial fields (social, humanitarian, solidarity, etc.) that are able to collect donations, such as the association l’Oeuvre des Pupilles Orphelins for example.
• The approved association: a special link between a ministry and the association in specific areas
• Intermediary associations (1987 law): support for people in difficulty (no work, few qualifications, etc.) who subsequently carry out small missions given by employers
• Foundations: administration allocating all or part of its assets to a work of general interest

The statutes are considered as “laws” specific to the association and act as founders:

• Reference to the law of 01/07/1901
• Name (authenticity, misleading name)
• Duration: indefinite
• The purpose: legal, faithful to good morals, does not offend the reputability of the French territory or the Republic
• The head office: prefer a stable place (a town hall for example)
• Members: active members, associates, donors, conditions of access, authorization for minors by parents or legal guardian.
• Means: contributions, grants, donations, products (figurines, calendars, key rings) and events (parties)
• The programming of the bodies: the main office for the president and his vice-president, the secretaries, treasurers, representatives, etc. by favouring an odd number
• The board of directors, effective only from 70 members
• Assignment of missions (parties, other events)
• Conformity of choices
• Meeting Modalities and Flow
• Minimum number of members present (simple majority -1/2 +1 or qualified-2/3, 3.4)
• Convocations (conditions, dates)
• Minutes

It is during the general meetings that the articles of association are confirmed, without forgetting the stipulation of the conditions for their proxy.

At the time of dissolution, they must plan the elements and the allocation of property.

The rules of procedure:

• Similar to the articles of association, this one will be able to concede to the enunciation of their conditions of application by detailing them
• It may not contain adjustments unforeseen by the articles of association
• It cannot be transformed by decision of the board without prior

The administrative management of the Amicale and its legal life:

• Mandatory supporting documents:
• A copy of the initial declaration
• An original copy of the articles of association
• A copy of the Official Journal with publicity of the Amicale
• Several acknowledgements of receipt delivered by the prefecture or sub-prefecture
• The pieces associated with the progress of the Amicale:
• Certificate of changes to the articles of association
• Certificate of changes by managers
• Relocation of head office
• The basic proof: the famous special register
• Document relating the major events of the Amicale (briefing, main initiatives, general assemblies, etc.)
• Tamper-proof numbered page collection signed by the president

II – MANAGEMENT OF THE AMICALE

2.1 – The different financial angles:

a) Resources:

• The membership fee: Leading the members to feel that they are a direct player in the Amicale, this rather modest sum, which is generally compulsory, is paid to the members and collaborators (according to the statutes)
• The non-profit associations that organized a contribution were subsequently able to see an increase in attention from members
• Public subsidies: awarded by local authorities, they require non-profit associations to administer an annual balance sheet of their accounts for the organization that finances.
• Bequests and alienations: it is impossible for a Amicale to benefit from them unless it pays the legal fees
• Small-value in-kind donations are not involved here
• The proceeds of the demonstrations:
• The organization of games where the winners receive a prize in kind (tombola, lottery, etc.) is theoretically prohibited by law. However, a non-profit association is able to do so depending on the price of the lots. It is necessary to submit a file before any organization.
• If it is limited to members and associates of the Amicale and to the value of the price set by the authority, the prizes are exempt from declaration.
• Shows and evenings: restricted to six per year on the proceeds of the event, the Amicales are therefore relieved of VAT. Animations or parties are exempt from the municipal tax, after having recourse to the Departmental Council.

Prepare in advance a ticketing service costed in three sections and a review of sales (stamp duty)

Circumstances:

• Designate a group of established musicians, report the event to the SACEM (profitable agreement with the FNSPF)
• Prohibition to solicit a musician if his activity is not declared
• Sale of temporary drinks
• Compliance with the Evin law
• Deposition at the town hall and at the local direct tax office
• Notify the police
• The profit will be reduced to VAT unless there is a deduction
• The sale of alcohol is limited to drinks belonging to the 1st and 2nd categories.
• Proceeds from household sales: Alcohol is permitted only if the following conditions are met:
• Drinks from the first and second group
• Only members can benefit from it
• The use of the fireplace is possible if and only if it is not used for commercial purposes and the amount charged is lower than what is found in the trade
• Calendars:
• Judged to be the main sum received, they discern a lack of interest on the part of the younger members.
• The legal framework: the contribution of calendars is recognized as reduced door-to-door to municipal authorization
• Allegation regarding the disaffection of the brigades

3 main areas make up these calendars:

• The economic side, which is very important for the monetary investments of the association’s social acts
• The union and then its societal side, which grants funding to the association l’Oeuvre des Pupilles as well as a considerable outpouring of support to all members encountering problems. And also to our pupils!
• The promotional side. Indeed, the sale of calendars allows our firefighters to inform and talk about their social works, to advise, to hire in the future. It is a moment that all seniors often look forward to.

Route planning:

• Visit usually made in pairs (junior + senior), in uniform
• Arrangement of a receipt to the benefactor
• Remittance of regular funds, be careful not to keep too high sums
• Tracking the amount raised

The participation of firefighters:

• It can happen that the Amicales compensate the brigades during the rounds, which is absolutely forbidden by law. This subsequently led to tax concerns for the buyer and criminal concerns for the president.
• Prefer a non-financial attribute if necessary

b) Expenses:

• Financial monitoring
• Fees awarded

c) Accounting management and the tax regime:

• Account Book
• Annual Financial Report
• Auditors’ report
• Clarity of budget management

Financial monitoring:

• All monetary transactions must be included in the compendiums provided
• No cash reserve (slush fund)
• Preserving a very low amount of cash
• Refrain from using a credit card (code known to all)
• Balance sheet of accounts 2 times a year at the office and at each general meeting
• Signature limited to 3 people (president, treasurer, assistant treasurer)

Expenses awarded:

• Reimbursement of costs incurred by members (travel expenses, food, etc.) only on certificates.
• Expenses associated with the purpose of the association appropriate to the statutes and internal regulations.
• It is possible for the Amicale to invest its available money in order to make a profit. However, investments with high management fees are prohibited.

d) Account management:

• The “diary” book: a numbered notebook that serves as a balance sheet with income, expenses, etc. (pay attention to the layout and the writing which is to be done by hand, without modifications). This trick is called simplified accounting
• It is essential to take into account the mentions: the date, the wording and the amount, payment method, etc.
• Double-entry accounting (for large associations):
• Transcription in the notebook to be done in the next few days
• Periodic presentation to be added to the book, which will be composed of categories essential to the balance sheet and accounting operations
• The balance sheet shows the financial situation presented at the vote of the general assembly, after having read the report of the controllers, envisaged in the statutes and elected outside the office, once a year.
• The accounts must be clear, understandable to all and provided to members and authorities.
• Major positions:

Active:

• Capital assets
• Stocks
• Receivables
• Availability

Results (if lost)

Liabilities:

• Equity
• Borrowing and debt

Results (if profit)

III – THE ASSOCIATIVE SOLIDARITY OF THE AMICALE

• The cause of the community and solidarity bond between members is the basis of any association
• The social background
• Already envisaged in the articles of association, it establishes a monetary reserve (it all depends on the availability of the budget).
• It maintains social legacies
• It also maintains social loans to members in need
• It is still required and preferable to appoint a social representative

Insurance:

Thanks to these rules, civil and criminal liability covers the members as well as their organization.

• Civil liability:

It ensures the protection of the liability of the association and its managers if ever damage is made

It’s a coverage for members, property…

• Criminal liability:

If a violation is ever committed, this insurance protects the liability of members and representatives

• Personal insurance:

Members are covered if an accident occurs in the context of an association activity, there is also all-cause death insurance.

• Movable and immovable property:

You must guarantee your own property or those entrusted to it (free shelter in the spaces of the departmental fire and rescue service).

• Vehicles:

If the association ever benefits from vehicle(s), it is then mandatory to be in possession of insurance. Subrogation in terms of insurance for members who come with their personal vehicle must be provided.

• Sporting events:

Here it is a cover specific to the organization according to the sports activity, regular or not.

THE FRIENDLY LINK / UDSP:

The associative in the fire brigade is developed in this way:

• Firefighters’ Association
• Departmental Union
• Regional Union
• National Federation of Firefighters of France
• Pupils’ Work and Mutual Aid Fund
• National Mutual Society of Firefighters of France

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