This document discusses different legal structures for organizations in France, including non-profit associations and cooperative societies. It notes that non-profit associations are simple to create, have flexible statutes and no minimum capital requirement. They also have tax benefits and preferential treatment for grants. However, non-profits cannot share profits, transform into other legal forms, or share assets upon dissolution. Cooperative societies as SARLs or SAs have employee-owners, tax exemptions, and can issue shares while requiring employee control.

1. Legal part
Choosing a legal structure
Selection criteria:
Number of partners, capital amount, Governance, Responsibility
a group of at least two people
having a primary purpose other than personal enrichment.
It also means that profit taking is possible, but nevertheless it is prohibited to donate its
profits to members. Act 1901.
The non-profit organization

2. Legal part
The advantages of the non-profit organization
Simplicity of creation of the association
The drafting of statutes is very flexible
No minimum social capital
Pledge of trust among users and project designers
not liable organisms tax ordinary companies
accountable than the IS reduced rates of 24, 15 or 10% on their capital income
only
Preferred Association by the police in obtaining grants, subsidies and aid
The associations considered ESS can access funds dedicated BPI, and the
Social Innovation Fund (FISO)

3. Legal part
Risk of challenging the tax system.
Inability to share profits among members.
Ban being transformed into society.
Prohibition to share the assets of the dissolved association between its
members.
The leaders of the associations can not be paid
The constraints of the non-profit
organization

4. Legal part
Cooperative society in the form of SARL or SA
The employees are the company's partners
exempt from local business tax
may also offer equity securities to raise funds
The company employees hold at least 51% of the share
capital and 65% of the voting rights.
Pledge of trust between SCOP and Banks