The management of an association is based on a precise legal framework in France, defined mainly by the law of 1901. This framework oversees the creation, operation, accounting and governance of associations, whether they are sports, cultural, charitable, student or professional.
Managing an association well means respecting its legal and administrative obligations, ensuring clear and transparent accounting, and maintaining a fluid organization for its members and members.
Management of an association: what does the 1901 law say?
Promulgated in 1901, the law on associations constitutes the legal basis for the operation of associations in France. It defines:
- The rules for creating an association (statutes, declaration to the prefecture, publication in the Official Journal).
- Governance arrangements (role of the president, treasurer, board of directors).
- Administrative and accounting obligations according to the type and size of the association.
👉 However, the law remains general. It is above all the statutes of the association that specify its organization, its missions and the role of its leaders.
Who is responsible for the management of an association?
Good management is based on a clear division of responsibilities:
- The president : legal representative of the association to members, partners and administrations.
- The treasurer : in charge of accounting and financial management.
- The secretary (or secretary general): ensures administrative follow-up, the drafting of minutes and internal communication.
- The Board of Directors (if provided for in the statutes): makes strategic decisions and validates the main orientations.
Depending on its size, an association may also appoint heads of poles or departments (communication, logistics, animation, etc.).
The administrative management of an association
Formalities for the creation of
To be declared, an association must:
- Drafting articles of association,
- File a declaration at the prefecture,
- Publish in the Official Journal of Associations (JOAFE).
These steps allow the association to obtain a legal personality and to benefit from rights (subsidies, tax exemptions, possibility of opening a bank account).
General meetings
Two types of GA structure associative life:
- The Ordinary General Assembly (AGM): annual report, vote on the moral and financial report, election of directors.
- The Extraordinary General Meeting (EGM): exceptional decisions (modification of the articles of association, dissolution, merger).
Each General Assembly must give rise to minutes, which are kept and sometimes sent to the administrations.
Event planning
Associations organising events (sporting events, concerts, garage sales, etc.) often have to make a declaration to the town hall or prefecture, especially if the event takes place on the public highway.
Accounting and tax management of an association
Accounting
The law of 1901 does not impose strict accounting on all associations. However, it is strongly recommended to:
- Keeping a record of income and expenditure,
- Appoint a responsible treasurer,
- Establish an annual report to ensure transparency with members.
👉 Some associations must keep accounts:
- Associations recognised as being of public utility (ORs),
- State-approved associations,
- Associations with an economic activity exceeding certain thresholds (turnover> €3.1 million, > 50 employees, > €1.55 million balance sheet).
Tax obligations
In principle, an association under the 1901 law is non-profit and tax-exempt. However, it can be taxed if it carries out a significant competitive activity.
In addition, an association can receive donations and subsidies, provided that it complies with the legal procedures (prior authorization for a call for donations, issuance of tax receipts).
Day-to-day management of an association
Associative life is not limited to formalities. It also involves:
- Monitoring of memberships and subscriptions,
- Internal and external communication (website, social networks, newsletter),
- The well-being and involvement of members,
- Compliance with legislative developments.
A well-managed association is above all a structure where volunteers and members feel involved and listened to.
Facilitate the management of an association with the right software
Managing an association can quickly become time-consuming. This is why more and more organizations are using association management software.
A tool like eBrigade allows you to:
- Centralize administrative and accounting information,
- Automate the management of memberships and subscriptions,
- Simplify event planning and volunteer planning,
- Facilitate communication between members,
- Save time on repetitive tasks.
👉 Today, more than 100,000 users trust eBrigade for the day-to-day management of their association.
Conclusion: managing an association well, a key mission for its sustainability
The management of an association under the law of 1901 cannot be improvised. It is based on:
- A clear legal framework (statutes, administrative and accounting obligations),
- A well-defined internal organization,
- Rigorous monitoring of finances and tax obligations,
- Modern tools to save time and improve coordination.
By adopting a solution like eBrigade, you simplify your daily life and ensure the sustainable success of your association.
