{"id":805,"date":"2012-11-12T15:40:34","date_gmt":"2012-11-12T13:40:34","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=805"},"modified":"2013-12-18T17:17:59","modified_gmt":"2013-12-18T15:17:59","slug":"publication-a-la-recma-oct-2012-de-larticle-regroupement-et-cooperation-associatives-aspects-juridiques-et-fiscaux","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/publication-a-la-recma-oct-2012-de-larticle-regroupement-et-cooperation-associatives-aspects-juridiques-et-fiscaux\/","title":{"rendered":"Publication \u00e0 la RECMA (oct. 2012) de l&rsquo;article : \u00ab\u00a0Regroupement et coop\u00e9ration associatives : aspects juridiques et fiscaux\u00a0\u00bb"},"content":{"rendered":"<p>Une cr\u00e9ation d&rsquo;association sur cinq serait aujourd&rsquo;hui le r\u00e9sultat d&rsquo;une restructuration. Restructuration, un mot qui habituellement fait peur, souvent synonyme de compression de personne salari\u00e9 ou de changements profonds dans les mode de gestion. Qu&rsquo;en est-il du secteur associatif ? Dans un contexte de plus en plus concurrentiel, les associations seraient-elles, elles aussi, gagn\u00e9es par cette fi\u00e8vre de la rentabilit\u00e9 \u00a0\u00bb \u00e0 tout prix\u00a0\u00bb ? Existe-t-il, pour ces structures, un seuil critique au dessous duquel leur p\u00e9rennit\u00e9 ne serait plus assur\u00e9e ? Nous tenterons d&rsquo;identifier les principales raisons qui poussent les associations \u00e0 se rapprocher, avant de pr\u00e9senter les diff\u00e9rents modes de coop\u00e9ration et de regroupement envisageables, ainsi que les contraintes existantes sur le plan juridique et fiscal.<\/p>\n<p>&nbsp;<\/p>\n<p>RECMA, n\u00b0326, oct. 2012<\/p>\n<p><!--more--><\/p>\n<p>Voir l&rsquo;article int\u00e9gral sur le site de la RECMA : <a title=\"cliquez ici\" href=\"http:\/\/www.recma.org\/node\/2518\" target=\"_blank\">cliquez ici<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une cr\u00e9ation d&rsquo;association sur cinq serait aujourd&rsquo;hui le r\u00e9sultat d&rsquo;une restructuration. Restructuration, un mot qui habituellement fait peur, souvent synonyme de compression de personne salari\u00e9 ou de changements profonds dans les mode de gestion. Qu&rsquo;en est-il du secteur associatif ? Dans un contexte de plus en plus concurrentiel, les associations seraient-elles, elles aussi, gagn\u00e9es par [&hellip;]<\/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":[10,9,12,7,138,139,140,15,126,13,5,6,14,11,8],"class_list":["post-805","post","type-post","status-publish","format-standard","hentry","category-actualites","tag-association","tag-avocat","tag-cooperation","tag-cooperations-and-mergers","tag-droit-des-associations","tag-droit-des-fondations","tag-droit-des-fonds-de-dotation","tag-economie-sociale-et-solidaire","tag-fiscalite-des-associations","tag-fusion","tag-lawyers","tag-nonprofit-sector","tag-organisme-sans-but-lucratif","tag-restructuration","tag-restructuring"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/805","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=805"}],"version-history":[{"count":8,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/805\/revisions"}],"predecessor-version":[{"id":807,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/805\/revisions\/807"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}