{"id":2943,"date":"2022-10-01T18:50:39","date_gmt":"2022-10-01T16:50:39","guid":{"rendered":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=2943"},"modified":"2023-01-18T18:13:24","modified_gmt":"2023-01-18T16:13:24","slug":"fonctionnement-associatif-valoriser-la-nature-contractuelle","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/fonctionnement-associatif-valoriser-la-nature-contractuelle\/","title":{"rendered":"Fonctionnement associatif : valoriser la nature contractuelle"},"content":{"rendered":"<section class=\"container-wrap main-title alternate-color  border-bottom breadcrumbs-container\">\r\n<div class=\"container\">\r\n<h1 class=\"page-title\">\u00a0<\/h1>\r\n<div class=\"breadcrumb-extra\">\u00a0<\/div>\r\n<\/div>\r\n<\/section>\r\n<section class=\"container-wrap main-color\">\r\n<div id=\"main-container\" class=\"container\">\r\n<div class=\"row\">\r\n<div class=\"template-page col-sm-12 tpl-no with-meta\">\r\n<div class=\"wrap-content\">\r\n<article id=\"post-901105747\" class=\"clearfix post-901105747 post type-post status-publish format-standard has-post-thumbnail hentry category-actualites-2 category-associations-actualites-2 tag-association tag-benevola-actif tag-contra-organisation tag-dimension-collective tag-efficacite-daction tag-institution-sans-but-lucratif tag-interet-general tag-interpretation-statuts tag-liberte-statutaire tag-moyen-daction tag-nature-contractuelle tag-statuts tag-utilite-sociale\">\r\n<div class=\"article-meta\"><span class=\"post-meta\"><small class=\"meta-author author vcard\"><a class=\"url fn n\" title=\"Afficher tous les messages de Colas Amblard\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\" rel=\"author\"><img loading=\"lazy\" decoding=\"async\" class=\"avatar pp-user-avatar avatar-50 photo \" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2019\/04\/colas-AMBLARD-150x150.jpg\" width=\"50\" height=\"50\" data-del=\"avatar\" \/><span class=\"author-name\">Colas Amblard<\/span><\/a><\/small>\u00a0|\u00a0<small><a class=\"post-time\" href=\"https:\/\/institut-isbl.fr\/fonctionnement-associatif-valoriser-la-nature-contractuelle\/\" rel=\"bookmark\"><time class=\"entry-date\" datetime=\"2022-09-28T14:23:02+02:00\">28 septembre 2022<\/time><\/a><\/small><\/span><\/div>\r\n<div class=\"article-content print-only\">\r\n<div class=\"pf-content\">\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p><strong>Si la loi du 1er juillet 1901 a introduit la liberte\u0301 d\u2019association\u00a0en droit franc\u0327ais, la re\u0301daction des statuts<\/strong><span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_1\" class=\"footnote_plugin_tooltip_text\">[1]<\/sup><\/a><\/span><strong>\u00a0demeure notoirement insuffisante pour bon nombre de structures associatives. Outre l\u2019inse\u0301curite\u0301 juridique qu\u2019elle ge\u0301ne\u0300re, cette situation est d\u2019autant plus regrettable que la nature contractuelle des associations offre de nombreuses opportunite\u0301s pour gagner en efficacite\u0301.<\/strong><\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<p>L\u2019article 1 de la loi du 1 juillet 1901 de\u0301finit l\u2019association\u00a0comme une \u00ab convention [\u2026] re\u0301gie, quant a\u0300 sa validite\u0301, par les principes ge\u0301ne\u0301raux du droit applicables aux contrats et obligations \u00bb. Ce contrat doit comprendre au moins deux membres dont la volonte\u0301 permanente traduit un but autre que lucratif. C\u2019est donc pre\u0301cise\u0301ment sur cette nature explicitement contractuelle que les associations \u2013 en particulier celles relevant du secteur de l\u2019e\u0301conomie sociale et solidaire (ESS)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_2\" class=\"footnote_plugin_tooltip_text\">[2]<\/sup><\/a><\/span>\u00a0\u2013 doivent capitaliser pour valoriser les spe\u0301cificite\u0301s de ce \u00ab<em> mode d\u2019entreprendre<\/em> \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_3\" class=\"footnote_plugin_tooltip_text\">[3]<\/sup><\/a><\/span>\u00a0et ame\u0301liorer leur gouvernance.<\/p>\r\n<p>&nbsp;<\/p>\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<h4><strong>DE L\u2019IMPORTANCE DE LA NATURE CONTRACTUELLE ASSOCIATIVE<\/strong><\/h4>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>Liberte\u0301 statutaire<\/strong><\/p>\r\n<p>E\u0301leve\u0301e au rang des principes a\u0300 valeur constitutionnelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_4\" class=\"footnote_plugin_tooltip_text\">[4]<\/sup><\/a><\/span>, la liberte\u0301 d\u2019association peut e\u0302tre appre\u0301hende\u0301e sous deux angles distincts :<\/p>\r\n<ul>\r\n<li>il s\u2019agit d\u2019abord d\u2019une liberte\u0301 \u00ab individuelle \u00bb fonde\u0301e sur la liberte\u0301 contractuelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_5\" class=\"footnote_plugin_tooltip_text\">[5]<\/sup><\/a><\/span>, c\u2019est-a\u0300-dire la liberte\u0301 pour chacun de cre\u0301er une association, de s\u2019en retirer et d\u2019en de\u0301terminer les re\u0300gles de fonctionnement ;<\/li>\r\n<li>c\u2019est ensuite une liberte\u0301 \u00ab collective \u00bb offrant a\u0300 l\u2019association \u2013 en tant que personne morale \u2013 la capacite\u0301 de se de\u0301velopper et d\u2019exercer l\u2019activite\u0301 qu\u2019elle a choisie dans le cadre des lois en vigueur<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_6\" class=\"footnote_plugin_tooltip_text\">[6]<\/sup><\/a><\/span>.<\/li>\r\n<\/ul>\r\n<p>Il en re\u0301sulte que le contenu des statuts associatifs est par principe libre et ce n\u2019est que par de\u0301rogation que certaines associations seront contraintes d\u2019adopter des stipulations particulie\u0300res<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_7\" class=\"footnote_plugin_tooltip_text\">[7]<\/sup><\/a><\/span>.<\/p>\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>Nature contractuelle<\/strong><\/p>\r\n<p>Sur le plan pratique \u2013 et a\u0300 de\u0301faut de contraintes spe\u0301cifiques impose\u0301es par la loi \u2013, ce sont donc bien les principes ge\u0301ne\u0301raux du droit applicables aux contrats et obligations figurant dans le code civil qui re\u0301giront les diffe\u0301rentes e\u0301tapes essentielles de l\u2019existence juridique de l\u2019association :<\/p>\r\n<div class=\"page\" title=\"Page 1\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<ul>\r\n<li>sa \u00ab naissance \u00bb est conditionne\u0301e par le libre consentement des parties<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_8\" class=\"footnote_plugin_tooltip_text\">[8]<\/sup><\/a><\/span>\u00a0;<\/li>\r\n<li>sa \u00ab vie \u00bb s\u2019organise a\u0300 partir de la liberte\u0301 contractuelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_9\" class=\"footnote_plugin_tooltip_text\">[9]<\/sup><\/a><\/span>\u00a0et de la force obligatoire des contrats<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_10\" class=\"footnote_plugin_tooltip_text\">[10]<\/sup><\/a><\/span>, en particulier pour ce qui concerne le pouvoir disciplinaire, la direction et les assemble\u0301es ge\u0301ne\u0301rales ;<\/li>\r\n<li>sa\u00abmort\u00bb, c\u2019est-a\u0300-dire sa dissolution<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_11\" class=\"footnote_plugin_tooltip_text\">[11]<\/sup><\/a><\/span>, est e\u0301galement re\u0301gie par les re\u0300gles relatives au contrat, notamment celles applicables a\u0300 la re\u0301alisation, la disparition ou la nullite\u0301 de l\u2019objet ainsi qu\u2019a\u0300 la re\u0301solution du contrat<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_12\" class=\"footnote_plugin_tooltip_text\">[12]<\/sup><\/a><\/span>.<\/li>\r\n<\/ul>\r\n<p>&nbsp;<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"page\" title=\"Page 2\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p><strong>Dimension collective<\/strong><\/p>\r\n<p>L\u2019approche de la notion d\u2019association a\u0300 partir de sa nature contractuelle ne pre\u0301sente pas simplement un inte\u0301re\u0302t doctrinal :<\/p>\r\n<ul>\r\n<li>elle permet, d\u2019une part, de s\u2019opposer a\u0300 l\u2019ide\u0301e rec\u0327ue selon laquelle le droit des associations serait un dispositif lacunaire et par conse\u0301quent facile a\u0300 mettre en \u0153uvre ;<\/li>\r\n<li>elle offre, d\u2019autre part, l\u2019occasion de souligner combien la singularite\u0301 de ce \u00ab mode d\u2019entreprendre \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_13\" class=\"footnote_plugin_tooltip_text\">[13]<\/sup><\/a><\/span>\u00a0repose sur sa dimension intrinse\u0300quement collective puisque, de\u0300s son origine, il regroupe ne\u0301cessairement plusieurs parties aux inte\u0301re\u0302ts convergents (membres fondateurs).<\/li>\r\n<\/ul>\r\n<p>Sur un plan pratique, les statuts doivent donc s\u2019attacher a\u0300 pre\u0301server cette convergence d\u2019inte\u0301re\u0302ts, tout en organisant l\u2019inte\u0301gration progressive de nouvelles parties prenantes au projet. Ce travail spe\u0301cifique oblige les re\u0301dacteurs a\u0300 appre\u0301hender l\u2019association comme un acte unilate\u0301ral collectif<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_14\" class=\"footnote_plugin_tooltip_text\">[14]<\/sup><\/a><\/span>\u00a0avant de pouvoir l\u2019envisager en tant qu\u2019institution sans but lucratif (ISBL).<\/p>\r\n<div class=\"page\" title=\"Page 2\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>L\u2019association : un contrat-organisation\u2026<\/strong><\/p>\r\n<p>Dans ce type de contrat, les membres fondateurs unissent leurs volonte\u0301s pour la re\u0301alisation d\u2019un but commun (affectio associationis). Mais contrairement a\u0300 la plupart des autres contrats, ou\u0300 les inte\u0301re\u0302ts des uns s\u2019opposent le plus souvent aux inte\u0301re\u0302ts des autres, la spe\u0301cificite\u0301 du contrat associatif re\u0301side principalement dans le fait que la logique de l\u2019e\u0301change y est exclue au profit d\u2019une logique de coope\u0301ration.<\/p>\r\n<p>L\u2019association peut ainsi recevoir la qualification juridique de \u00ab<em> contrat-organisation<\/em> \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_15\" class=\"footnote_plugin_tooltip_text\">[15]<\/sup><\/a><\/span>\u00a0par opposition au \u00ab <em>contrat-e\u0301change<\/em> \u00bb : le premier est celui qui \u00ab <em>cre\u0301e entre les parties les conditions d\u2019un jeu de collaboration ou\u0300 les deux parties peuvent gagner ou perdre conjointement, et leurs inte\u0301re\u0302ts sont donc structurellement convergents<\/em> \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_16\" class=\"footnote_plugin_tooltip_text\">[16]<\/sup><\/a><\/span>\u00a0; il s\u2019oppose au second qui \u00ab <em>e\u0301tablit entre les parties un jeu a\u0300 somme nulle en ceci que l\u2019un des contractants gagne ne\u0301cessairement ce que l\u2019autre perd et les inte\u0301re\u0302ts des contractants y sont donc largement divergents<\/em> \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_17\" class=\"footnote_plugin_tooltip_text\">[17]<\/sup><\/a><\/span>, tels le contrat de vente ou encore les conventions collectives. En de\u0301finitive, la fonction du contrat d\u2019association \u2013 mate\u0301rialise\u0301 par les statuts \u2013 consiste rien moins qu\u2019a\u0300 fournir un cadre juridique d\u2019organisation adapte\u0301 et stable permettant a\u0300 un groupe de personnes be\u0301ne\u0301voles de re\u0301aliser des objectifs communs.<\/p>\r\n<div class=\"page\" title=\"Page 2\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p><strong>\u2026 appele\u0301 a\u0300 devenir (ou non) une institution sans but lucratif<\/strong><\/p>\r\n<p>De\u0300s lors que les statuts font l\u2019objet d\u2019une de\u0301claration en pre\u0301fecture<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_18\" class=\"footnote_plugin_tooltip_text\">[18]<\/sup><\/a><\/span>, l\u2019association ne peut plus e\u0302tre appre\u0301hende\u0301e comme un simple contrat apre\u0300s publication d\u2019un extrait au Journal officiel<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_19\" class=\"footnote_plugin_tooltip_text\">[19]<\/sup><\/a><\/span>. Cette proce\u0301dure administrative de reconnaissance personnifie la volonte\u0301 des membres fondateurs de donner a\u0300 leur groupement commun la qualite\u0301 d\u2019institution, c\u2019est-a\u0300-dire la personnalite\u0301 juridique<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_20\" class=\"footnote_plugin_tooltip_text\">[20]<\/sup><\/a><\/span>. De fait, l\u2019organisation contractuelle ab initio laissera place a\u0300 une organisation le\u0301gale imposant pre\u0301cise\u0301ment a\u0300 la personne morale de poursuivre un but autre que lucratif.<\/p>\r\n<p>L\u2019association devient alors un groupement de personnes organise\u0301 de fac\u0327on impe\u0301rative dans un but collectif, distinct de l\u2019inte\u0301re\u0302t personnel de ses membres. Ce faisant, elle disposera :<\/p>\r\n<ul>\r\n<li>de la capacite\u0301 juridique, lui permettant de conclure des contrats, de disposer des ressources ne\u0301cessaires ou encore d\u2019agir en justice par l\u2019interme\u0301diaire de repre\u0301sentants et la rendant e\u0301galement civilement et pe\u0301nalement responsable ;<\/li>\r\n<li>d\u2019un patrimoine autonome qu\u2019il convient de ge\u0301rer gra\u0302ce a\u0300 une organisation spe\u0301cifique.<\/li>\r\n<\/ul>\r\n<p>Autant d\u2019attributs dont les associations ont un besoin vital pour mener a\u0300 bien leurs objectifs, qu\u2019ils soient d\u2019utilite\u0301 sociale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_21\" class=\"footnote_plugin_tooltip_text\">[21]<\/sup><\/a><\/span>\u00a0ou\/et d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_22\" class=\"footnote_plugin_tooltip_text\">[22]<\/sup><\/a><\/span>.<\/p>\r\n<div class=\"page\" title=\"Page 2\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>Efficacite\u0301 d\u2019action<\/strong><\/p>\r\n<p>Si les associations se montrent particulie\u0300rement me\u0301fiantes a\u0300 l\u2019e\u0301gard des logiques d\u2019efficacite\u0301, c\u2019est uniquement en raison des contraintes administratives supple\u0301mentaires qu\u2019elles ge\u0301ne\u0300rent. A fortiori lorsqu\u2019elles sont unilate\u0301ralement impose\u0301es par la puissance publique a\u0300 partir de crite\u0300res ne permettant pas d\u2019appre\u0301hender l\u2019ensemble des \u00ab <em>externalite\u0301s positives<\/em> \u00bb produites.<\/p>\r\n<p>En revanche, la contrainte de re\u0301sultats parcourt les associations comme les autres modes d\u2019entreprendre. Bien qu\u2019elles soient a priori de\u0301barrasse\u0301es de toute logique de profit<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_23\" class=\"footnote_plugin_tooltip_text\">[23]<\/sup><\/a><\/span>, la recherche d\u2019efficacite\u0301 n\u2019en demeure pas moins l\u2019une des pre\u0301occupations majeures d\u2019un grand nombre d\u2019associations \u0153uvrant dans des secteurs d\u2019activite\u0301 tre\u0300s divers (services a\u0300 la personne, action sanitaire, sociale et me\u0301dico- sociale, culture, loisirs, etc.). Pour ces \u00ab <em>entreprises socialement inte\u0301resse\u0301es<\/em> \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_24\" class=\"footnote_plugin_tooltip_text\">[24]<\/sup><\/a><\/span>, elle constitue me\u0302me la finalite\u0301 du \u00ab <em>pacte social<\/em> \u00bb, passe\u0301 non seulement entre les membres mais e\u0301galement avec leurs salarie\u0301s. Sans quoi toute innovation \u2013 sociale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_25\" class=\"footnote_plugin_tooltip_text\">[25]<\/sup><\/a><\/span>\u00a0\u2013 ou ame\u0301lioration de leurs pratiques seraient tout simplement impossibles a\u0300 produire.<\/p>\r\n<div class=\"page\" title=\"Page 3\">\r\n<p>&nbsp;<\/p>\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<h4><strong>DE L\u2019IMPORTANCE DES STATUTS POUR AME\u0301LIORER\u00a0SON EFFICACITE\u0301 D\u2019ACTION<\/strong><\/h4>\r\n<p>Les associations e\u0301tant d\u2019essence contractuelle, vers quelle organisation statutaire doivent-elles s\u2019orienter pour pre\u0301server leur dimension collective et ame\u0301liorer leur efficacite\u0301 d\u2019action ? A\u0300 ce stade, on constate que les fondateurs se contentent trop souvent de de\u0301clarer des statuts types alors que ceux-ci sont ge\u0301ne\u0301ralement inadapte\u0301s a\u0300 un groupement dont les adhe\u0301rents sont souvent en nombre limite\u0301 au de\u0301but du projet. Ils devraient donc, au contraire, attacher une attention toute particulie\u0300re a\u0300 l\u2019organisation statutaire de leur association pour, de\u0300s le de\u0301part, proportionner ses re\u0300gles de fonctionnement au de\u0301veloppement souhaite\u0301.<\/p>\r\n<div class=\"page\" title=\"Page 3\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>Clarifier ses objectifs et moyens d\u2019action<\/strong><\/p>\r\n<p>L\u2019article 1128 du code civil exige, pour la validite\u0301 d\u2019une convention, \u00ab <em>un contenu licite et certain<\/em> \u00bb. En droit des associations<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_26\" class=\"footnote_plugin_tooltip_text\">[26]<\/sup><\/a><\/span>, la cause doit e\u0302tre perc\u0327ue comme le but poursuivi par les membres du groupement et l\u2019objet comme les moyens re\u0301ellement mis en \u0153uvre pour y parvenir<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_27\" class=\"footnote_plugin_tooltip_text\">[27]<\/sup><\/a><\/span>. Sur un plan pratique, cette distinction juridique fondamentale permettra en outre d\u2019optimiser le re\u0301gime fiscal de l\u2019association.<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_28\" class=\"footnote_plugin_tooltip_text\">[28]<\/sup><\/a><\/span><\/p>\r\n<p><strong>Favoriser le be\u0301ne\u0301volat actif<\/strong><\/p>\r\n<p>En application du principe de liberte\u0301 contractuelle, les associations sont en droit de choisir leurs membres au regard de leur capacite\u0301 de mise en commun permanente (apport en industrie, en nature ou en nume\u0301raire, etc.). Cependant, toute clause statutaire de nature a\u0300 restreindre ou fausser le jeu de la concurrence sur le marche\u0301<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_29\" class=\"footnote_plugin_tooltip_text\">[29]<\/sup><\/a><\/span>\u00a0ou pre\u0301sentant un caracte\u0300re discriminatoire par l\u2019usage de crite\u0300res distinctifs \u2013 fonde\u0301s, par exemple, sur le sexe<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_30\" class=\"footnote_plugin_tooltip_text\">[30]<\/sup><\/a><\/span>\u00a0ou l\u2019orientation politique<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_31\" class=\"footnote_plugin_tooltip_text\">[31]<\/sup><\/a><\/span>\u00a0\u2013 devra e\u0302tre e\u0301vite\u0301e, notamment lorsque ces crite\u0300res sont organise\u0301s sans motif le\u0301gitime ou non motive\u0301s par l\u2019objet social du groupement. En revanche, les statuts pourront pre\u0301voir l\u2019organisation de commissions spe\u0301cialise\u0301es qui favorisent une implication plus active des membres be\u0301ne\u0301voles.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div>\r\n<div class=\"page\" title=\"Page 3\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>Organiser la prise de de\u0301cision<\/strong><\/p>\r\n<p>En principe, les statuts de\u0301terminent librement la re\u0301partition des pouvoirs entre les organes dirigeants<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_32\" class=\"footnote_plugin_tooltip_text\">[32]<\/sup><\/a><\/span>. La seule contrainte impose\u0301e aux associations par la loi 1901 \u2013 en son article 5, aline\u0301a 2 \u2013 consiste a\u0300 faire connai\u0302tre \u00ab <em>ceux qui, a\u0300 un titre quelconque, sont charge\u0301s de [leur] administration<\/em> \u00bb. Aussi, l\u2019organisation statutaire pre\u0301voyant l\u2019e\u0301lection par l\u2019assemble\u0301e ge\u0301ne\u0301rale d\u2019un conseil d\u2019administration, qui de\u0301signe ensuite un bureau compose\u0301 d\u2019un pre\u0301sident, tre\u0301sorier et secre\u0301taire, n\u2019est pas obligatoire. Le ou les organes dirigeants doivent e\u0302tre adapte\u0301s aux besoins et a\u0300 la taille de l\u2019association. Les statuts doivent aussi et surtout de\u0301finir avec pre\u0301cision les pouvoirs respectifs de chaque organe dirigeant.<\/p>\r\n<p>&nbsp;<\/p>\r\n<p><strong>Prote\u0301ger et contro\u0302ler ses dirigeants<\/strong><\/p>\r\n<p>Les dirigeants d\u2019une association sont mandataires du groupement<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_33\" class=\"footnote_plugin_tooltip_text\">[33]<\/sup><\/a><\/span>. Par conse\u0301quent, ceux-ci commettent une faute lorsqu\u2019ils de\u0301passent les pouvoirs statutaires qui leur ont e\u0301te\u0301 confie\u0301s<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_34\" class=\"footnote_plugin_tooltip_text\">[34]<\/sup><\/a><\/span>. De\u0300s lors, la protection des dirigeants passe ne\u0301cessairement par une re\u0301daction pre\u0301cise des statuts. Ceux-ci devront en outre inte\u0301grer la re\u0300gle d\u2019ordre public selon laquelle une association est libre de re\u0301voquer le mandat qui la lie a\u0300 ses dirigeants quand bon lui semble \u2013 re\u0301vocation <em>ad nutum<\/em><span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_35\" class=\"footnote_plugin_tooltip_text\">[35]<\/sup><\/a><\/span>.<\/p>\r\n<\/div>\r\n<div class=\"page\" title=\"Page 3\">\r\n<div class=\"section\">\r\n<div class=\"layoutArea\">\r\n<div class=\"column\">\r\n<p>&nbsp;<\/p>\r\n<p><strong>E\u0301viter toutes difficulte\u0301s d\u2019interpre\u0301tation des statuts<\/strong><\/p>\r\n<p>Les statuts et le re\u0300glement inte\u0301rieur, s\u2019il existe, e\u0301tant le pacte social, il est ne\u0301cessaire de suivre les directives d\u2019interpre\u0301tation des contrats. Il s\u2019agit donc de rechercher la commune intention des parties, conforme\u0301ment a\u0300 l\u2019article 1189 du code civil<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_36\" class=\"footnote_plugin_tooltip_text\">[36]<\/sup><\/a><\/span>. En cas de conflit, l\u2019interpre\u0301tation des statuts rele\u0300ve du pouvoir souverain du juge. Pour tenter d\u2019e\u0301viter une telle situation, les statuts peuvent donner compe\u0301tence a\u0300 un organe inde\u0301pendant charge\u0301 de les interpre\u0301ter \u2013 avec force obligatoire \u2013, e\u0301videmment sauf si la disposition a\u0300 interpre\u0301ter le concerne<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901105747_1_37\" class=\"footnote_plugin_tooltip_text\">[37]<\/sup><\/a><\/span>.<\/p>\r\n<p>Dans la dure\u0301e, l\u2019ame\u0301lioration de l\u2019efficacite\u0301 d\u2019action de\u0301pendra en de\u0301finitive de la capacite\u0301 des membres a\u0300 revisiter re\u0301gulie\u0300rement le \u00ab <em>pacte social<\/em> \u00bb de leur association de manie\u0300re a\u0300 adapter en permanence les statuts et le re\u0300glement inte\u0301rieur a\u0300 ses objectifs, ses caracte\u0301ristiques propres, son fonctionnement \u2013 re\u0301el et souhaite\u0301 \u2013, ses besoins, sa taille et son activite\u0301.<\/p>\r\n<p>&nbsp;<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<p><strong>Colas AMBLARD, Docteur en Droit, Avocat<\/strong><\/p>\r\n<\/div>\r\n<p>&nbsp;<\/p>\r\n<p>&nbsp;<\/p>\r\n<p><strong>En savoir plus :\u00a0<\/strong><\/p>\r\n<p><strong><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2022\/09\/37_39_juridique_gouvernance_associative.pdf\" target=\"_blank\" rel=\"noopener\">Juris Associations 661 du 15 juin 2022<\/a><\/strong><\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"speaker-mute footnotes_reference_container\">\r\n<div id=\"footnote_references_container_901105747_1\">\r\n<table class=\"footnotes_table footnote-reference-container\"><caption class=\"accessibility\">R\u00e9f\u00e9rences<\/caption>\r\n<tbody>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_1\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>1<\/th>\r\n<td class=\"footnote_plugin_text\">Dossier \u00ab Statuts \u2013 Ateliers de fabrication \u00bb, JA 2017, n\u00b0 564, p. 17.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_2\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>2<\/th>\r\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856 du 31 juill. 2014, art. 1er.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_3\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>3<\/th>\r\n<td class=\"footnote_plugin_text\">JA 2018, n\u00b0 582, p. 35, e\u0301tude C. Amblard.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_4\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>4<\/th>\r\n<td class=\"footnote_plugin_text\">Cons. const. 16 juill. 1971, n\u00b0 71-44 DC.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_5\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>5<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 6 et 1102<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_6\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>6<\/th>\r\n<td class=\"footnote_plugin_text\">Com. 28 nov. 2018, n\u00b0 17-18.619.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_7\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>7<\/th>\r\n<td class=\"footnote_plugin_text\">Tel est le cas, par exemple, de celles offrant des produits a\u0300 la vente ou fournissant des services (C. com., art. L. 442-10), de celles qui e\u0301mettent des titres associatifs (C. mon. fin., art. L. 213- 10, 2) ou encore des associations assujetties a\u0300 un agre\u0301ment spe\u0301cifique, voire a\u0300 l\u2019obligation d\u2019adopter des statuts types telles que les associations reconnues d\u2019utilite\u0301 publique (ARUP).<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_8\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>8<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 1113. Elle est e\u0301galement conditionne\u0301e par leur capacite\u0301 de contracter et le contenu licite et certain du contrat ; v. C. civ., art. 1128 et s.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_9\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>9<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 1102.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_10\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>10<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 1103.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_11\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>11<\/th>\r\n<td class=\"footnote_plugin_text\">Dossier \u00ab Dissolution \u2013 Chronique d\u2019une mort annonce\u0301e \u00bb, JA 2019, n\u00b0 599, p. 18.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_12\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>12<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 1184.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_13\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>13<\/th>\r\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, La Gouvernance des entreprises associatives, Juris e\u0301ditions \u2013 Dalloz, coll. \u00ab Hors-se\u0301rie \u00bb, 2019.<\/a><\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_14\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>14<\/th>\r\n<td class=\"footnote_plugin_text\">G. Roujou de Boube\u0301e, Essai sur l\u2019acte juridique collectif, the\u0300se, Toulouse, LGDJ, 1961, p. 53 et s.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_15\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>15<\/th>\r\n<td class=\"footnote_plugin_text\">P. Hoang, La Protection des tiers face aux associations. Contribution a\u0300 la notion de \u00ab contrat-organisation \u00bb, E\u0301ditions Panthe\u0301on-Assas, 2002.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_16\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>16<\/th>\r\n<td class=\"footnote_plugin_text\">P. Didier, \u00ab Bre\u0300ves notes sur le contrat-organisation \u00bb, in L\u2019Avenir du droit. Me\u0301langes en l\u2019honneur de Franc\u0327ois Terre\u0301, Dalloz, 1999, p. 635.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_17\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>17<\/th>\r\n<td class=\"footnote_plugin_text\">Ibid.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_18\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>18<\/th>\r\n<td class=\"footnote_plugin_text\">L. du 1er juill. 1901, art. 2 et 5 : pour rappel a\u0300 ce stade, en principe, une association n\u2019est pas oblige\u0301e d\u2019acqu\u00e9rir la personnalite\u0301 juridique.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_19\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>19<\/th>\r\n<td class=\"footnote_plugin_text\">Ibid., art. 5, al. 2 ; de\u0301cr. du 16 aou\u0302t 1901, art. 1er, al. 1er.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_20\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>20<\/th>\r\n<td class=\"footnote_plugin_text\">M. Hauriou, \u00ab L\u2019institution et le droit statutaire \u00bb, in Recueil de le\u0301gislation de Toulouse, 1906, p. 174 : par institution, il faut entendre \u00ab une ide\u0301e d\u2019\u0153uvre ou d\u2019entreprise qui se re\u0301alise et dure juridiquement dans un milieu social ; pour la re\u0301alisation de cette ide\u0301e, un pouvoir s\u2019organise qui lui procure des organes ; d\u2019autre part, entre les membres du groupe social inte\u0301resse\u0301 a\u0300 la re\u0301alisation de l\u2019ide\u0301e, il se produit des manifestations de communion dirige\u0301es par les organes du pouvoir et re\u0301gle\u0301es par des proce\u0301dures \u00bb.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_21\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>21<\/th>\r\n<td class=\"footnote_plugin_text\">Ibid. ;\u00a0<a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2020\/02\/37_39_fiscal_utilit%C3%A9_sociale.pdf\" target=\"_blank\" rel=\"noopener\">JA 2020, n\u00b0 613<\/a>, p. 37, e\u0301tude C. Amblard.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_22\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>22<\/th>\r\n<td class=\"footnote_plugin_text\">Ibid. ;\u00a0<a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2022\/08\/24_26_dossier_interet_general.pdf\" target=\"_blank\" rel=\"noopener\">JA 2016, n\u00b0 546, p. 24, e\u0301tude, C. Amblard<\/a>, in dossier \u00ab Rapports et re\u0301glementation \u2013 Travaux d\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral \u00bb.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_23\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>23<\/th>\r\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/but-non-lucratif-un-concept-incontournable-et-encore-mal-apprehende-par-les-associations\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab But non lucratif : un concept incontournable encore mal appre\u0301hende\u0301 par les associations \u00bb, institut-isbl.fr, 26 juill. 2020.<\/a><\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_24\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>24<\/th>\r\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, La Gouvernance des entreprises associatives, pre\u0301c., nos 432 et s., p. 194.<\/a><\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_25\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>25<\/th>\r\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856, pre\u0301c., art. 15.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_26\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>26<\/th>\r\n<td class=\"footnote_plugin_text\">L. du 1er juill. 1901, pre\u0301c., art. 3.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_27\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>27<\/th>\r\n<td class=\"footnote_plugin_text\">C. Amblard, \u00ab Association et activite\u0301 e\u0301conomique \u00bb, Lamy associations, Wolters Kluwer, e\u0301tude 246.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_28\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>28<\/th>\r\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/activites-lucratives-accessoires-des-associations-quels-impacts-juridiques-et-fiscaux\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Activite\u0301s lucratives des associations : comment optimiser sur le plan fiscal ? \u00bb, institut-isbl.fr, 30 avr. 2022<\/a>.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_29\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>29<\/th>\r\n<td class=\"footnote_plugin_text\">C. com., art. L. 420-1 ; Cons. conc. 18 mai 1993, n\u00b0 93-D-13, RJDA 7\/93 no 632.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_30\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>30<\/th>\r\n<td class=\"footnote_plugin_text\">Soc. 6 juin 2012, n\u00b0 10-21.489.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_31\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>31<\/th>\r\n<td class=\"footnote_plugin_text\">Civ. 1re, 9 juill. 2015, n\u00b0 14-20.158.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_32\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>32<\/th>\r\n<td class=\"footnote_plugin_text\">Civ. 1re, 5 fe\u0301vr. 1991, n\u00b0 88-11.351.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_33\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>33<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 1984 et s.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_34\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>34<\/th>\r\n<td class=\"footnote_plugin_text\">Orle\u0301ans, 29 avr. 2019, n\u00b0 18\/00435.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_35\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>35<\/th>\r\n<td class=\"footnote_plugin_text\">C. civ., art. 2004 ; Paris, 2 de\u0301c. 2020, n\u00b0 18\/22620.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_36\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>36<\/th>\r\n<td class=\"footnote_plugin_text\">V. e\u0301gal. C. civ., art. 1103 et 1104.<\/td>\r\n<\/tr>\r\n<tr class=\"footnotes_plugin_reference_row\">\r\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901105747_1_37\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>37<\/th>\r\n<td class=\"footnote_plugin_text\">Paris, 2 avr. 1991, RTD com. 1991. 413.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/article>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/section>\r\n<ul class=\"wp-block-latest-posts__list has-dates wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/publication-du-rapport-nps-consulting-avocats-sur-le-regime-fiscal-des-ebe-dans-le-cadre-de-tzcl\/\">Publication du rapport national NPS CONSULTING AVOCATS sur le r\u00e9gime fiscal des EBE dans le cadre de TZCLD<\/a><time datetime=\"2026-04-11T13:14:01+02:00\" class=\"wp-block-latest-posts__post-date\">11 avril 2026<\/time><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/beneficiaires-effectifs-une-nouvelle-exigence-de-transparence-pour-les-organismes-sans-but-lucratif-et-un-signal-plus-large-pour-toute-less\/\">B\u00e9n\u00e9ficiaires effectifs : une nouvelle exigence de transparence pour les organismes sans but lucratif, et un signal plus large pour toute l\u2019ESS<\/a><time datetime=\"2026-03-31T10:26:18+02:00\" class=\"wp-block-latest-posts__post-date\">31 mars 2026<\/time><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/cooperations-entre-associations-un-enjeu-fiscal-structurant\/\">Coop\u00e9ration(s) entre associations : un enjeu fiscal structurant<\/a><time datetime=\"2026-03-22T13:42:04+02:00\" class=\"wp-block-latest-posts__post-date\">22 mars 2026<\/time><\/li>\n<li><a 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href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/la-fusion-dassociations-methodologie-aspects-juridiques-et-fiscaux\/\">La fusion d\u2019associations : m\u00e9thodologie, aspects juridiques et fiscaux<\/a><time datetime=\"2026-03-10T16:50:47+02:00\" class=\"wp-block-latest-posts__post-date\">10 mars 2026<\/time><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/fonds-de-dotation-une-opportunite-strategique-pour-les-collectivites-territoriales-2\/\">Fonds de dotation : une opportunit\u00e9 strat\u00e9gique pour les collectivit\u00e9s territoriales<\/a><time datetime=\"2026-02-20T14:18:15+02:00\" class=\"wp-block-latest-posts__post-date\">20 f\u00e9vrier 2026<\/time><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/fonds-de-dotation-la-zone-grise-des-avantages-fiscaux\/\">Fonds de dotation : la zone grise des avantages fiscaux<\/a><time datetime=\"2025-10-14T13:11:44+02:00\" class=\"wp-block-latest-posts__post-date\">14 octobre 2025<\/time><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/presider-une-association-la-vigilance-est-de-mise\/\">Pr\u00e9sider une association : la vigilance est de mise<\/a><time datetime=\"2025-02-14T07:38:03+02:00\" class=\"wp-block-latest-posts__post-date\">14 f\u00e9vrier 2025<\/time><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/open-ai-est-un-organisme-sans-but-but-lucratif-ce-qui-se-joue-aussi-autour-de-lintelligence-artificielle\/\">OPEN AI est un organisme sans but but lucratif : Ce qui se joue aussi autour de l&rsquo;intelligence artificielle ?<\/a><time datetime=\"2025-01-12T09:01:55+02:00\" class=\"wp-block-latest-posts__post-date\">12 janvier 2025<\/time><\/li>\n<\/ul>\r\n\r\n<p class=\"wp-block-tag-cloud\"><a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/association\/\" class=\"tag-cloud-link tag-link-10 tag-link-position-1\" style=\"font-size: 9pt;\" aria-label=\"association (120 \u00e9l\u00e9ments)\">association<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/association-et-avocat\/\" class=\"tag-cloud-link tag-link-259 tag-link-position-2\" style=\"font-size: 8.4878048780488pt;\" aria-label=\"association et avocat (27 \u00e9l\u00e9ments)\">association et avocat<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/associations\/\" class=\"tag-cloud-link tag-link-52 tag-link-position-3\" style=\"font-size: 8.3983739837398pt;\" aria-label=\"associations (21 \u00e9l\u00e9ments)\">associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat\/\" class=\"tag-cloud-link tag-link-9 tag-link-position-4\" style=\"font-size: 8.6016260162602pt;\" aria-label=\"avocat (38 \u00e9l\u00e9ments)\">avocat<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-en-droit-des-associations\/\" class=\"tag-cloud-link tag-link-313 tag-link-position-5\" style=\"font-size: 8.8292682926829pt;\" aria-label=\"Avocat en droit des associations (73 \u00e9l\u00e9ments)\">Avocat en droit des associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-et-association\/\" class=\"tag-cloud-link tag-link-271 tag-link-position-6\" style=\"font-size: 8.3333333333333pt;\" aria-label=\"Avocat et association (17 \u00e9l\u00e9ments)\">Avocat et association<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-et-associations\/\" class=\"tag-cloud-link tag-link-185 tag-link-position-7\" style=\"font-size: 8.1219512195122pt;\" aria-label=\"avocat et associations (9 \u00e9l\u00e9ments)\">avocat et associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-et-droit-des-associations\/\" class=\"tag-cloud-link tag-link-171 tag-link-position-8\" style=\"font-size: 8.4308943089431pt;\" aria-label=\"Avocat et droit des associations (23 \u00e9l\u00e9ments)\">Avocat et droit des associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-et-fonds-de-dotation\/\" class=\"tag-cloud-link tag-link-146 tag-link-position-9\" style=\"font-size: 8.2845528455285pt;\" aria-label=\"Avocat et fonds de dotation (15 \u00e9l\u00e9ments)\">Avocat et fonds de dotation<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-specialise-dans-le-secteur-associatif\/\" class=\"tag-cloud-link tag-link-137 tag-link-position-10\" style=\"font-size: 8.4878048780488pt;\" aria-label=\"Avocat sp\u00e9cialis\u00e9 dans le secteur associatif (27 \u00e9l\u00e9ments)\">Avocat sp\u00e9cialis\u00e9 dans le secteur associatif<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/avocat-specialise-en-droit-du-sport\/\" class=\"tag-cloud-link tag-link-47 tag-link-position-11\" style=\"font-size: 8.2113821138211pt;\" aria-label=\"avocat sp\u00e9cialis\u00e9 en droit du sport (12 \u00e9l\u00e9ments)\">avocat sp\u00e9cialis\u00e9 en droit du sport<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/benoit-hamon\/\" class=\"tag-cloud-link tag-link-22 tag-link-position-12\" style=\"font-size: 8.1544715447154pt;\" aria-label=\"Beno\u00eet Hamon (10 \u00e9l\u00e9ments)\">Beno\u00eet Hamon<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/club-sportif\/\" class=\"tag-cloud-link tag-link-19 tag-link-position-13\" style=\"font-size: 8pt;\" aria-label=\"club sportif (6 \u00e9l\u00e9ments)\">club sportif<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/colas-amblard\/\" class=\"tag-cloud-link tag-link-43 tag-link-position-14\" style=\"font-size: 8.8780487804878pt;\" aria-label=\"Colas AMBLARD (84 \u00e9l\u00e9ments)\">Colas AMBLARD<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/counsel\/\" class=\"tag-cloud-link tag-link-16 tag-link-position-15\" style=\"font-size: 8.1219512195122pt;\" aria-label=\"counsel (9 \u00e9l\u00e9ments)\">counsel<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/dalloz\/\" class=\"tag-cloud-link tag-link-161 tag-link-position-16\" style=\"font-size: 8.1544715447154pt;\" aria-label=\"Dalloz (10 \u00e9l\u00e9ments)\">Dalloz<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/droit-des-associations\/\" class=\"tag-cloud-link tag-link-138 tag-link-position-17\" style=\"font-size: 8.9756097560976pt;\" aria-label=\"Droit des associations (110 \u00e9l\u00e9ments)\">Droit des associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/droit-des-fondations\/\" class=\"tag-cloud-link tag-link-139 tag-link-position-18\" style=\"font-size: 8.8292682926829pt;\" aria-label=\"Droit des fondations (73 \u00e9l\u00e9ments)\">Droit des fondations<\/a>\n<a 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(26 \u00e9l\u00e9ments)\">ESS<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/fiscalite-des-associations\/\" class=\"tag-cloud-link tag-link-126 tag-link-position-23\" style=\"font-size: 8.9024390243902pt;\" aria-label=\"Fiscalit\u00e9 des associations (90 \u00e9l\u00e9ments)\">Fiscalit\u00e9 des associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/fondation\/\" class=\"tag-cloud-link tag-link-78 tag-link-position-24\" style=\"font-size: 8.3983739837398pt;\" aria-label=\"fondation (21 \u00e9l\u00e9ments)\">fondation<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/fonds-de-dotation\/\" class=\"tag-cloud-link tag-link-79 tag-link-position-25\" style=\"font-size: 8.6260162601626pt;\" aria-label=\"fonds de dotation (41 \u00e9l\u00e9ments)\">fonds de dotation<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/fusion\/\" class=\"tag-cloud-link tag-link-13 tag-link-position-26\" style=\"font-size: 8.3089430894309pt;\" aria-label=\"fusion (16 \u00e9l\u00e9ments)\">fusion<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/fusion-dassociations\/\" class=\"tag-cloud-link tag-link-114 tag-link-position-27\" style=\"font-size: 8.3089430894309pt;\" aria-label=\"fusion d&#039;associations (16 \u00e9l\u00e9ments)\">fusion d&#039;associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/fusion-entre-associations\/\" class=\"tag-cloud-link tag-link-241 tag-link-position-28\" style=\"font-size: 8.0813008130081pt;\" aria-label=\"fusion entre associations (8 \u00e9l\u00e9ments)\">fusion entre associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/interet-general\/\" class=\"tag-cloud-link tag-link-35 tag-link-position-29\" style=\"font-size: 8.5772357723577pt;\" aria-label=\"Int\u00e9r\u00eat g\u00e9n\u00e9ral (35 \u00e9l\u00e9ments)\">Int\u00e9r\u00eat g\u00e9n\u00e9ral<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/isbl\/\" class=\"tag-cloud-link tag-link-42 tag-link-position-30\" style=\"font-size: 8.349593495935pt;\" aria-label=\"ISBL (18 \u00e9l\u00e9ments)\">ISBL<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/isbl-consultants\/\" class=\"tag-cloud-link tag-link-77 tag-link-position-31\" style=\"font-size: 8.6178861788618pt;\" aria-label=\"ISBL CONSULTANTS (40 \u00e9l\u00e9ments)\">ISBL CONSULTANTS<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/juris-associations\/\" class=\"tag-cloud-link tag-link-160 tag-link-position-32\" style=\"font-size: 8.4308943089431pt;\" aria-label=\"Juris-Associations (23 \u00e9l\u00e9ments)\">Juris-Associations<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/lawyers\/\" class=\"tag-cloud-link tag-link-5 tag-link-position-33\" style=\"font-size: 8.1219512195122pt;\" aria-label=\"Lawyers (9 \u00e9l\u00e9ments)\">Lawyers<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/loi-deconomie-sociale-et-solidaire\/\" class=\"tag-cloud-link tag-link-121 tag-link-position-34\" style=\"font-size: 8.4552845528455pt;\" aria-label=\"Loi d&#039;Economie sociale et solidaire (25 \u00e9l\u00e9ments)\">Loi d&#039;Economie sociale et solidaire<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/loi-dess\/\" class=\"tag-cloud-link tag-link-21 tag-link-position-35\" style=\"font-size: 8.2845528455285pt;\" aria-label=\"loi d&#039;ESS (15 \u00e9l\u00e9ments)\">loi d&#039;ESS<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/mecenat\/\" class=\"tag-cloud-link tag-link-49 tag-link-position-36\" style=\"font-size: 8.6260162601626pt;\" aria-label=\"m\u00e9c\u00e9nat (41 \u00e9l\u00e9ments)\">m\u00e9c\u00e9nat<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/mecenat-sportif\/\" class=\"tag-cloud-link tag-link-18 tag-link-position-37\" style=\"font-size: 8pt;\" 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style=\"font-size: 8.1544715447154pt;\" aria-label=\"utilit\u00e9 sociale (10 \u00e9l\u00e9ments)\">utilit\u00e9 sociale<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/www-isbl-consultants-fr\/\" class=\"tag-cloud-link tag-link-107 tag-link-position-46\" style=\"font-size: 8.4146341463415pt;\" aria-label=\"www.isbl-consultants.fr (22 \u00e9l\u00e9ments)\">www.isbl-consultants.fr<\/a>\n<a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/tag\/economie-sociale-et-solidaire\/\" class=\"tag-cloud-link tag-link-15 tag-link-position-47\" style=\"font-size: 8.7235772357724pt;\" aria-label=\"\u00e9conomie sociale et solidaire (54 \u00e9l\u00e9ments)\">\u00e9conomie sociale et solidaire<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 Colas Amblard\u00a0|\u00a028 septembre 2022 Si la loi du 1er juillet 1901 a introduit la liberte\u0301 d\u2019association\u00a0en droit franc\u0327ais, la re\u0301daction des statuts[1]\u00a0demeure notoirement insuffisante pour bon nombre de structures associatives. Outre l\u2019inse\u0301curite\u0301 juridique qu\u2019elle ge\u0301ne\u0300re, cette situation est d\u2019autant plus regrettable que la nature contractuelle des associations offre de nombreuses opportunite\u0301s pour gagner [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"default","adv-header-id-meta":"","stick-header-meta":"default","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":[283,386],"tags":[10,313,43,130,235,468,160,467,461,458,76,466,465],"class_list":["post-2943","post","type-post","status-publish","format-standard","hentry","category-article","category-avocat-specialise-en-droit-des-associations","tag-association","tag-avocat-en-droit-des-associations","tag-colas-amblard","tag-entreprise-associative","tag-ess","tag-fonctionnement-associatif","tag-juris-associations","tag-liberte-associative","tag-liberte-dassociation","tag-loi-1901","tag-nps-consulting","tag-pacte-social","tag-statuts"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2943","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=2943"}],"version-history":[{"count":2,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2943\/revisions"}],"predecessor-version":[{"id":3104,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2943\/revisions\/3104"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=2943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=2943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=2943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}