Summary
Samenvatting management social profit
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Samenvatting cursus Management Social profit
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Inhoud1. Het begrip VZW....................................................................................................................................... 2
2. Wettelijke voorwaarden tot verlening van de rechtspersoonlijkheid aan de vzw................................................2
3. De statuten van de vzw.................................................................................................................................. 3
3.1 Vorm van de statuten............................................................................................................................... 3
3.2 Inhoud van de statuten............................................................................................................................. 3
3.2.1 Identiteit van de leden....................................................................................................................... 3
3.2.2 Benaming en maatschappelijke zetel...................................................................................................3
4. De oprichting........................................................................................................................................... 6
4.1 De oprichtingsvergadering....................................................................................................................... 6
4.1.1 De aanvaarding van de statuten...........................................................................................................6
4.1.2 De benoeming van de bestuurders.......................................................................................................6
4.2 De publicatie.......................................................................................................................................... 7
4.3 Neerlegging van de ledenlijst....................................................................................................................7
4.4 Verplichte vermelding van de benaming...............................................................................................7
5. Organen van de vzw.................................................................................................................................. 7
5.1 de algemene vergadering (De werkende leden)......................................................................................7
5.1.1 Bevoegdheden............................................................................................................................ 7
5.1.2 Samenstelling............................................................................................................................. 7
5.1.3 Bijeenroeping............................................................................................................................. 7
5.1.4 Werking..................................................................................................................................... 8
5.1.5 Bekendmaking van de beslissingen...............................................................................................9
5.1.6 Publicatieverplichtingen..............................................................................................................9
5.1.7 Nietigheid van besluiten..............................................................................................................9
5.2 De buitengewone algemene vergadering...............................................................................................9
5.3 De raad van bestuur............................................................................................................................ 9
5.3.1 Bevoegdheden............................................................................................................................ 9
5.3.2 Overdracht van bevoegdheden....................................................................................................10
5.3.3 Samenstelling........................................................................................................................... 10
5.3.4 Bijeenroeping........................................................................................................................... 10
5.3.5 Werking................................................................................................................................... 10
5.3.6 Bekendmaking van de beslissingen.............................................................................................10
6. De aansprakelijkheid............................................................................................................................... 10
6.1 Begrip............................................................................................................................................ 10
6.2 Aansprakelijkheid van de vzw........................................................................................................... 11
6.2.1 De burgerrechtelijke aansprakelijkheid........................................................................................11
6.2.2 Strafrechtelijke aansprakelijkheid...............................................................................................11
6.2.3 Aansprakelijkheid van de bestuurders en van de leden...................................................................11
, 6.2.4 Aansprakelijkheid van de vereffenaars.........................................................................................11
6.2.5 Einde van de aansprakelijkheid...................................................................................................11
7. Schenkingen en legaten............................................................................................................................ 11
7.1 Voorwaarden................................................................................................................................... 11
7.2 Werking.......................................................................................................................................... 12
De voorlopige aanvaarding door de raad van bestuur........................................................................12
Het opmaken van de aanvraag tot machtiging..................................................................................12
Het koninklijk besluit tot machtiging..............................................................................................12
De definitieve aanvaarding door de raad van bestuur........................................................................12
8. Het beheer van het vermogen van de vzw..................................................................................................12
8.1 Onroerende goederen............................................................................................................................. 12
8.2 Roerende goederen................................................................................................................................ 12
8.3 Leningen.............................................................................................................................................. 12
9. De ontbinding van de VZW......................................................................................................................... 12
9.1 De vrijwillige ontbinding....................................................................................................................... 12
9.1.1 Bestemming van het vermogen......................................................................................................... 12
9.1.2 Benoeming van de vereffenaars........................................................................................................13
9.1.3 Publicatie....................................................................................................................................... 13
9.2 De gerechtelijke ontbinding.................................................................................................................... 13
9.3 De ontbinding van rechtswege................................................................................................................ 14
9.4 Einde van de vereffening........................................................................................................................ 14
10. De boekhouding van de vzw...................................................................................................................... 14
10.1 De boekhouding van de kleine vzw.......................................................................................................14
10.1.1 Dagboek....................................................................................................................................... 14
10.1.2 Staat van de ontvangsten en uitgaven...............................................................................................14
10.1.3 Schema........................................................................................................................................ 14
10.2 De boekhouding van de grote vzw’s......................................................................................................14
10.3 De boekhouding van de zeer grote vzw’s................................................................................................14
10.4 De begroting van de vzw...................................................................................................................... 14
10.5 De dubbele boekhouding...................................................................................................................... 15
10.5.1 De balans..................................................................................................................................... 15
11. Fiscale verplichtingen van de vzw............................................................................................................... 15
11.1 Inleidende begrippen............................................................................................................................ 15
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