{"id":1255,"date":"2014-01-28T17:59:05","date_gmt":"2014-01-28T15:59:05","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1255"},"modified":"2014-01-28T20:03:52","modified_gmt":"2014-01-28T18:03:52","slug":"nouvelles-dispositions-juridiques-a-prevoir-pour-les-fondations-et-fonds-de-dotation","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/nouvelles-dispositions-juridiques-a-prevoir-pour-les-fondations-et-fonds-de-dotation\/","title":{"rendered":"Nouvelles dispositions juridiques \u00e0 pr\u00e9voir pour les fondations et fonds de dotation"},"content":{"rendered":"

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Le projet de loi ESS pr\u00e9voit dans son titre VI\u00a0 <\/span>des dispositions relatives au droit des fondations et des fonds de dotation (art. 45 \u00e0 48). Ces nouvelles dispositions modifient \u00e0 la marge le r\u00e9gime juridique applicable aux fondations et obligent les fonds de dotation \u00e0 se constituer \u00e0 partir d\u2019une dotation initiale minimum.<\/p>\n

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1\/ Possibilit\u00e9 pour les fondations de mettre en \u0153uvre le ch\u00e8que emploi associatif<\/strong><\/p>\n

L\u2019article 45 pr\u00e9voit de modifier l\u2019article L. 1272-1 du code du travail pour permettre aux fondations d\u2019utiliser le ch\u00e8que emploi associatif.<\/p>\n

2\/ Elargissement de la capacit\u00e9 juridique des fondations d\u2019entreprise \u00e0 percevoir des dons<\/b><\/p>\n

L\u2019article 46 pr\u00e9voit de modifier l\u2019article 19-8 de la loi du 23 juillet 1987 sur le d\u00e9veloppement du m\u00e9c\u00e9nat en autorisant les fondations d\u2019entreprises \u00e0 percevoir de nouvelles ressources provenant de dons effectu\u00e9s par \u00ab\u00a0les salari\u00e9s, mandataires sociaux, adh\u00e9rents ou actionnaires de l\u2019entreprise fondatrice ou des entreprises du groupe au sens de l\u2019article 223 A du CGI, auquel appartient l\u2019entreprise fondatrice\u00a0\u00bb.<\/p>\n

3\/ Possibilit\u00e9 pour les fondations d\u2019\u00e9mettre des obligations<\/b><\/p>\n

L\u2019article 47 transpose les dispositions applicables aux associations (Code mon. et fin. art. L 213-8 \u00e0 L. 213-21) en mati\u00e8re d\u2019\u00e9mission d\u2019obligations aux fondations[1]<\/span><\/span><\/span><\/span><\/a>.<\/p>\n

4\/ Seuil obligatoire pour la dotation initiale des fonds de dotation<\/b><\/p>\n

L\u2019article 48 pr\u00e9voit que les fonds de dotation se cr\u00e9ent d\u00e9sormais \u00e0 partir d\u2019une dotation minimum dont le montant sera fix\u00e9 par d\u00e9cret, sans pouvoir d\u00e9passer 30.000 \u20ac.<\/p>\n

Colas Amblard Docteur en droit – Avocat associ\u00e9 Cabinet NPS Consulting avocats<\/p>\n


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[1]<\/span><\/span><\/span><\/span><\/a> A l\u2019exception de l\u2019article L. 213-20-3 et du dernier alin\u00e9a de l\u2019article L. 213-10<\/p>\n<\/div>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Le projet de loi ESS pr\u00e9voit dans son titre VI\u00a0 des dispositions relatives au droit des fondations et des fonds de dotation (art. 45 \u00e0 48). Ces nouvelles dispositions modifient \u00e0 la marge le r\u00e9gime juridique applicable aux fondations et obligent les fonds de dotation \u00e0 se constituer \u00e0 partir d\u2019une dotation initiale minimum.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[43,139,140,15,78,79,21,76,14],"class_list":["post-1255","post","type-post","status-publish","format-standard","hentry","category-actualites","tag-colas-amblard","tag-droit-des-fondations","tag-droit-des-fonds-de-dotation","tag-economie-sociale-et-solidaire","tag-fondation","tag-fonds-de-dotation","tag-loi-dess","tag-nps-consulting","tag-organisme-sans-but-lucratif"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/comments?post=1255"}],"version-history":[{"count":5,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1255\/revisions"}],"predecessor-version":[{"id":1260,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1255\/revisions\/1260"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}