Law for the Non-Profit Corporate Bodies

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Year: 2009
Country: Bulgaria
Language: Bulgarian
Document Type: Domestic Law or Regulation
Topic: Philanthropy and Corporate Social Responsibility

This document has been provided by the
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(1 ) X jb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghklb f Zd h e_d lb _g t joh_g h j]Z g b m i jZ b l_ e _g h j]Z g (2) Dhe_d lb g byl hj]Z g gZ x jb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z^ _c ghkl a_ f Zj _r _g bylZ k b i hj _^ Zg Zq e Z e (3) B af - > < [ j 98 h l 2001 ] k b eZ h l 1.01.2001 ] b af - > < [ j 79 h l 2006 ] b af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] = h^ b r gbl_ n bgZg kh b h lq _lb g Z x jb ^b q_kd b l_ e b pZ k g_klh i Zg kd Z p_e hi j_^ _e _g b aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl i bkZg b P_g lj Ze g by j _]b klt j i jb F bgbkl_ j kl h lh g Z i jZ h kt ^b _lh i h^ e_` Zl g Z g _aZ b kb f n bgZg kh h^ b li jb m ke hb ylZ g ZA Zd h g Za Z k q _lh h ^ kl h lh AZ^ t e` _g b_a Z h^ _g _g Zd gb]b Qe 40. (1 ) X jb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl _ ^ et ` gh ^ Z h ^ b d g b]b aZ i jhlh dh eb l_ h l aZ k_^ Zg bylZ g Z d h e_d lb g bl_ kb h j]Z g b Jtdh h ^ _s byl a Z k_^ Zg b_lh g Z d h e_d lb g by h j]Z g b e b p_lh b a] h l b eh i jhlh dh eZ m ^ hklh _j y Zl b hl]h Zj yla Z _j g hkllZ g Zk t ^t j` Zg b_lh f m (2) X jb ^b q_kd h lh eb p_ k g _klh i Zg kd Z p _e aZ hkt s _kl y Zg _ g Z h[ s _kl _g hi he_ag Z ^_c ghkl ba] h l y^ hde Z^ a Z ^ _c ghkllZ k b _^ g t` ] h ^ b r ghd h c lh l j y[ Z^ Zk t ^t j` Z^ Zg gbh lg hkg h 1. k t s _kl _g bl_ ^ _c ghklb b aj Zao h^ Zg bl_ a Z l y o k j _^ kl Z j t ad ZlZ b f k p _e b l_ b i jh]j Zf bl_ g Z hj]Z g baZ p bylZ b i hklb ]g Zlb l_ j _am elZ lb 2. j Zaf _j Z g Z [ _a t af _a^ g h i hemq _g hlh b f ms _kl h b i jb oh^ b l_ h l ^ jm]b l_ ^ _c ghklb a Z g Z[ b jZg _ gZk j _^ kl Z 3. g hD - > < [ j 79 h l 2006 ] b ^Z j Zaf _j Z k lh c ghkllZ b p _e b l_ g Z i hemq _g bl_ b i j_^ hklZ _g b ^Zj _g byd Zd lh b ^ Zg gba Z ^ Zj b l_ e b l_ i j_^ b r gZl > <[ j h l ] n bgZg kh b yj _am elZ l (3) B af - > < [ j 79 hl 2006 ] = h^ b r gbyl ^ hde Z^ aZ ^ _c ghkllZ b n bgZg kh b yl hlq _l g Z xjb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl k_ ij_^ klZ yl g Z o Zj lb _g b eb _ e _d lj hg _g g hkb l_ e L _ k Z i m[ eb qg b b k _ i m[ eb dm Zl [ x e_lb gZ b bgl_ j g _lk lj Zg bpZlZ g Zp _g lj Ze g byj _]b klt j JZao h^ Zg _g Zb f ms _kl h Qe 41. (1 ) X jb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl f h` _ [ _a t af _a^ g h ^ Z j Zao h^ Z b f ms _kl h b ^ Z h kt s _kl y Z ^ _c ghkllZ g Zkh q _g Z aZ ihklb ]Z g _g Zp _e b l_ h i j_^ _e _g bi hj _^ Zg Zl h ab a Z d h g (2) I h^ [hjt l g Z e b pZlZ b g Zq b gtl g Z l y o g hlh i h^ i hf Z]Z g _ h l x jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p_e aZ h kt s _kl y Zg _ g Z h [ s _kl _g hi he_ag Z ^ _c ghkl k_ b a t jr Zl aZ b kb f hkl h l p _e lZ b nbgZg kh b l_ t af h` ghklb g Z x jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p _e k t ]e Zkg h h [ y _g by j _^ b ijZ b eZlZ aZ hkt s _kl y Zg _ gZ ^_c ghkllZ B gn hjf Zp bylZ aZ j_^ Z ih dh c lh k_ ba t jr Z ih^ [hjt l_ h [ s h^ hklt i gZb k _ i bk Z p _g lj Ze g byj _]b klt j (3) A Z [ _a t af _a^ g h j Zao h^ Zg _ g Z b f ms _kl h lh g Z x jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p _e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl _ g_h [ oh^ b f h f hlb b jZg h j_r _g b_ a_ lh hl t johg by h j]Z g g Z h j]Z g baZ p bylZ k f ghab gkl h 2/3 h l kb qdb g _]h b q e_g h_ d h ]Z lh _ i heaZ gZ 1. e b pZ h l k t klZ Z g Z ^ jm]b l_ f m h j]Z g b b l _ o g bl_ k t i jmab j h^ g bgbl_ b f i h i jZ Z e b gby - [ _a h]j Zg bq_g b_ i h kt j_[ j_g Z e b gby - ^ h q _l t jlZ kl_ i _g b eb i h k Zlh kl h - ^ h lh jZ kl_ i _g d e x qb l_ e g h 2. e b pZ [ b eb k t klZ Z g Z m i jZ b l_ e g bl_ f m h j]Z g b ^ h 2 ]h ^ b gb i j_^ b ^ ZlZ lZ g Z a_ f Zg _ g Z j_r _g b_lh 3. x jb ^b q_kd b eb pZ n bgZg kb jZe b hj]Z g baZ p bylZ ^h 3 ]h ^ b gb ij_^ b ^ZlZ lZ gZ a_ f Zg _ gZ j_r _g b_ 4. x jb ^b q_kd b e b pZ d h b lh i hkh q _g bl_ e b pZ l 1 b 2 k Z m i jZ b l_ e b b eb f h]Z l ^ Z g Ze h` Zl b eb t ai j_i ylk l Zl a_ f Zg _lh g Zj _r _g by 5. g hD - > < [ j 7 9 h l 2006 ] i heb lb q_kd b i Zj lb b j t dh h ^ g bl_ b d h g lj heg bl_ h j]Z g b g Z dh b lh m q Zkl Zl q e_g h_ g Z j t dh h ^ g b b d h g lj heg b h j]Z g b g Z x jb ^b q_kd b l_ e b pZ k g _klh i Zg kd Z p_e (4) X jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p _e a Z h kt s _kl y Zg _ g Z h [ s _kl _g hi he_ag Z ^ _c ghkl g _ fh` _ ^ Z k d e x qZ k ^ _e db k e b pZlZ i h Z e 3, l 1, d Zd lh b k x jb ^b q_kd b e b pZ d h b lh i hkh q _g bl_ eb pZ k Z m i jZ b l_ e b b eb f h]Z l ^ Z g Ze h` Zl b eb t ai j_i ylk l Zl a_ f Zg _lh g Z j _r _g by h k _g Z d h k^ _e db l_ kZ h q _ b ^g Z i heaZ g Z x jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p _e aZ h kt s _kl y Zg _ g Z h[ s _kl _g hi he_ag Z^ _c ghklb eb k Zk d e x q_g bi jb h [ s bm ke hb yi m[ eb qg hh [ y _g b Ij_h [j Zam Zg _ Qe 42. X jb ^b q_kd h e b p_ k g _klh i Zg kd Z p _e h i j_^ _e _g h a Z h kt s _kl y Zg _ g Z h [ s _kl _g hi he_ag Z ^_c ghkl g _ f h` _ ^ Z k _ i j_h [ jZam Z x jb ^b q_kd h e b p_ k g _klh i Zg kd Z p _e a Z h kt s _kl y Zg _ g Z ^_c ghkl q Zklg Zi heaZ Ebdb ^Zp by Qe 43. (1) E bdb ^Zlh jt l _ ^ et ` _g i h t af h` ghkl ^ Z m ^ he _l h jb d j _^ b lh jb l_ g Z x jb ^b q_kd h lh eb p_ k g _klh i Zg kd Z p _e a Z h kt s _kl y Zg _ g Z h [ s _kl _g hi he_ag Z ^ _c ghkl h l g Ze b qg bl_ i Zj b qg b kj _^ kl Z Z Zd h lh Z _ g _ t af h` gh - q j_a hkj _[ jy Zg _ i tjh g Z ^ b ` bf hlh Z ke _^ lh Z g Z g_^ b ` bf hlh b f ms _kl h g Zx jb ^b q_kd h lh e b p_k g _klh i Zg kd Zp _e B fms _kl h g _f h` _^ Zk _i j_o t jeyi hd Zd t lh b ^ Z_ g Zq b gg Z m q j_^ b l_ e b l_ b g Zklh ys bl_ b [ b r bl_ q e_g h_ e b pZlZ [ b eb k t klZ Zg Zh j]Z g bl_ f mb k e m` bl_ e b l_ f m e b db ^Zlh jb l_ h k _g ^ t e` bf hlh t ag Z]j Z` ^_g b_ k t i jmab l_ g Ze b pZlZ i hl 5. j h^ g bgbl_ g Z e b pZlZ i h l 1 - 3 i h i jZ Z e b gby - [ _a h ]j Zg bq_g b_ i h k t j_[ j_g Z e b gby - ^ h q_l t jlZ k l_ i _g b eb i hk Zlh kl h ^ h lh jZk l_ i _g d e x qb l_ e g h 6. x jb ^b q_kd b l_ e b pZ d h b lh e b pZlZ i h l 1 - 5 kZ m i jZ b l_ e b b eb f h]Z l ^ Z g Ze h` Zl b eb t ai j_i ylk l Zl a_ f Zg _lh g Zj _r _g by Bfms _kl hk e _^ e b db ^Zp bylZ Qe 4 4. (1 ) B af - > < [ j 7 9 h l 2 006 ] B fms _kl h lh h klZ g Ze h ke _^ m ^ he _l h j_g b_lh g Z dj _^ b lh jb l_ k_ ij_^ hklZ y ih j_r _g b_ gZ kt ^Z gZ x jb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e hi j_^ _e _g h aZ b a t jr Zg _ g Z h [ s _kl _g hi he_ag Z ^ _c ghkl k t k k t s ZlZ b eb [ eb ad Z g _klh i Zg kd Z p_e Z d h j _^ t la Z j Zai j_^ _e yg _lh f mg __ m j_^ _g m klZ Zb eb m q j_^ b l_ e g byZ d l (2) : dh b f ms _kl h lh g _ [ t ^_ i j_^ hklZ _g h i h j _^ Z g Z Z e 1, l h k _ i j_^ Z Z g Z h [ s bgZlZ d h ylh _ k_^ Ze b s _lh gZ ij_d j Zl_ g hlh x jb ^b q_kd h eb p_ k g_klh i Zg kd Z p_e H [s bgZlZ _ ^et ` gZ ^Z ij_^ hklZ y b f ms _kl h lh aZ b a t jr Zg _ g Z t af h` gh g Zc [ eb ad Z ^ h p _e b l_ g Z i j_d j Zl_ g hlh xjb ^b q_kd h e b p_k g _klh i Zg kd Zp _e h [ s _kl _g hi he_ag Z^ _c ghkl JZa^ _e , , P_g lj Ze _g j _] b kl t j < [ j 79 h l 2006 ] m ^ hklh _j _g b_ a Z Z d lm Ze g h k t klh yg b_ i h j _]b klj Zp bylZ b a^ Z^ _g h hlk t ^Zi hj _]b klj Zp bylZ h lf > <[ j h l ] k b eZh l ] 4. ^ _d e Zj Zp by a Z g Ze b qb _lh g Z h [ klh yl_ e kl ZlZ i h q e 38-41, d Zd lh b a Z ^ t e` bf bl_ ^ Zg tp b l Z d kb fblZ b ^ jm]b i m[ eb qg b a_ f Zg by i jZ b eZlZ b j _^ t la Z b a t jr Zg _g Zh [ s _kl _g hi he_ag Z^ _c ghkl (3) F bgbklt jt l gZ ijZ h kt ^b _lh ijb _f Z ijZ b eg bd aZ mklj hc kl h lh b j_^ Z gZ jZ[ hlZ lZ b h ^ _g _lh g Z j _]b klt jZ b m l t j` ^Z Z h [ jZap b g Z i j_^ klZ yg bl_ i j_^ g _]h ^ hdm f _g lb F bgbklt jt l beb hi jZ h f hs _g h hl g_]h eb p_ i bk Z aZ y _g bl_ h[ klh yl_ e kl Z k fhlb b jZg h j_r _g b_ g_aZ [ Z g h D h]Z lh _ g_h [ oh^ b f h ^Z k_ ij_^ klZ yl ^hi teg bl_ e g b ^hdZaZ l_ e kl Z beb ^Z k_ hlk lj Zg yl g _^ hklZ lt p b i h i j_^ klZ _g bl_ ^ hdm f _g lb i bk Zg _lh k _ b a t jr Z k e _^ b al b qZg _ g Z ij_^ hklZ _g byk j hda Z ^ hi teg _g byb b af _g _g by i h^ Z^ _g hlh a Z y e _g b_ (4) < [ j 3 0 h l 2006 ] k b eZ h l 12.07.2006 ] B aj b qg byl b eb f teq Ze b b yl h ld Za a Z i bk Zg _ i h^ e_` b g Z h [ ` Ze Zg _ ^ g _ _g kj hd i h j _^ Z g Z : ^f bgbklj Zlb g hi jhp _km Ze g by dh ^ _d k (6) B af - > < [ j 105 h l 2005 ] k b eZ h l 01.01.2006 ] < e_ae b l_ k b eZ h ld Zab k _ k t h[ s Z Zl ke m` _[ g h g Z kt ^Z i h k_^ Ze b s _lh g Z x jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p _e b g Z h j]Z g bl_ g Z GZp bhg Ze g ZlZ Z ]_ g pbya Z i jb oh^ b l_ G Z i bk Zg _i h^ e_` Zlb i jhf _g bl_ h [ klh yl_ e kl ZlZ i hZ e (8) B af - > < [ j 1 05 h l 2 005 ] kb eZ h l 01.01.2006 ] I jZ ZlZ g Z x jb ^b q_kd b l_ e b pZ k g_klh i Zg kd Z p _e aZ hkt s _kl y Zg _ g Z h[ s _kl _g hi he_ag Z ^ _c ghkl ^ Z i hea Zl h[ e_d q _g by i h gZklh ys by aZ d h g t ag bdZl hl ^ZlZ lZ gZ i bk Zg _ p_g lj Ze g by j_]b klt j < [ j 7 9 h l 2 006 ] b af - > < [ j 1 05 h l 2 006 ] k b eZ h l 01.01.2007 ] ]h ^ b r _g n bgZg kh h lq _l d e x qb l_ e g ha Z _j _g d h ]Z lh i h^ e_` bg Zg _aZ b kb f n bgZg kh h ^ b l ] h ^ b r gbyl^ hde Z^ i hq e Z e ^ _d e Zj Zp bya Z ^ t e` bf bl_ ^ Zg tp bl Z d kb f blZ b ^ jm]b i m[ eb qg b a_ f Zg by i jhf _g b m klZ Zb eb m q j_^ b l_ e g byZ d l B af > <[ j h l ] h lf > <[ j h l ] L_d ms d hg lj he Qe 47. F bgbklt jt l gZ ijZ h kt ^b _lh bf Z ijZ h ^Z bab kd Z l_ d m s Z bgn hjf Zp by aZ h[ klh yl_ e kl ZlZ i h^ e_` Zs bg Z i bk Zg _ AZ^ t e` _g b_a Z m _^ hf yZg _ Qe Z G h - > < [ j 7 9 h l 2006 ] A Z a Z d h g hg Zj mr _g bylZ d h g klZ lb jZg b i jb _ ` _]h ^ g by b eb l_ d m s d h g lj he f bgbklt jt l g Z i jZ h kt ^b _lh m _^ hf y Z k t hl _lg bl_ ^ t j` Z g b d h g lj heg b h j]Z g b aZ i j_^ i jb _f Zg _g Zi jh_j db b i j_^ b ^_g bl_ a Z d h g Z^ _c kl b y AZe b qZ Zg _g Z i bk Zg _l h Qe 48. (1) B af - > < [ j 33 h l 2006 ] b af - > < [ j 79 h l 2006 ] < ibk Zg _lh k _ a Z e b qZ Z h l fbgbklt jZ g Z i jZ h kt ^b _lh b eb h i jZ h f hs _g h h l g _]h e b p_ - k e m` _[ g h i h b kd Zg _ g Z i jhdm jhjZ beb g Z k t hl _lg bl_ ^ t j` Z g b d h g lj heg b h j]Z g b d h ]Z lh x jb ^b q_kd h lh e b p_ k g _klh i Zg kd Z p _e a Z hkt s _kl y Zg _g Zh [ s _kl _g hi he_ag Z^ _c ghkl 1. k b kl_ f gh g _ i j_^ klZ y h i j_^ _e _g bl_ k j hdh _ b gn hjf Zp bylZ i h h lg hr _g b_ i h^ e_` Zs bl_ g Z i bk Zg _h [ klh yl_ e kl Z ^ _i hj_^ g b] h ^ b gbg _i j_^ klZ b k j hdb gn hjf Zp bya Z ^ _c ghkllZ i hk f bkt eZg Zq e Z e b a t jr Z^ _c ghkl g Zj mr _g b_g Zq e Z e l [ mdZ [ k b kl_ f ghg _ g Zky k j hdi m[ eb qg b a_ f Zg by _ h klZ g Ze hk q e_g h_i h^ a Z d h g hh b ab kd m _f byf bgbf mf a Z i _j b h^ i h_q _h l f _k_p Z (2) G hD - > < [ j 79 h l 2006 ] < k e mq Zb l_ i h Z e 1, l 1 b 2, i j_^ b a Z e b qZ Zg _ g Z i bk Zg _lh fbgbklt jt l gZ ijZ h kt ^b _lh bai jZs Z ibkf _g h m_^ hf e_g b_ ^h xjb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl dh _lh hi j_^ _e y ^hi teg bl_ e _g k j hd aZ i j_^ klZ yg _ g Z b gn hjf Zp bylZ k e _^ d h c lh Z d h l y g _ [ t ^_ i j_^ klZ _g Z i bk Zg _lh k _a Z e b qZ Z (3) I j_^ b r gZ Ze 2 - > < [j 79 hl 2006 ] AZe b qZ Zg _lh gZ i bk Zg _lh g_ hk h [ h` ^Z Z xjb ^b q_kd h lh eb p_ k g_klh i Zg kd Z p_e aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl b qe_g h_l_ g Zm i jZ b l_ e g bl_ f mh j]Z g bh la Z ^ t e` _g bylZ b h l]h h jg hkllZ b f i hl h ab a Z d h g Ih lh j g h i bk Zg _ Qe 49. 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