{"id":5901,"date":"2022-04-22T12:00:00","date_gmt":"2022-04-22T12:00:00","guid":{"rendered":"https:\/\/hybex.fr\/?p=5901"},"modified":"2022-04-13T21:54:35","modified_gmt":"2022-04-13T21:54:35","slug":"association-interet-general","status":"publish","type":"post","link":"https:\/\/hybex.fr\/association-interet-general\/","title":{"rendered":"Association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, quelles conditions ?"},"content":{"rendered":"\n<p><strong>L\u2019association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral<\/strong> est un type d\u2019association particulier, \u00e0 ne pas confondre avec une <strong>association d\u2019int\u00e9r\u00eat public<\/strong> ou <strong>agr\u00e9\u00e9e<\/strong>. \u00c9videmment \u00e0 <strong>but non lucratif<\/strong>, car sinon, il s\u2019agirait d\u2019une entreprise et non d&rsquo;une association\u2026 Les associations doivent mener des<strong> actions<\/strong> en faveur d\u2019une th\u00e9matique particuli\u00e8re. Il en existe pour<strong> tous les secteurs d\u2019activit\u00e9<\/strong>. Toutes les associations ne peuvent pr\u00e9tendre \u00e0 \u00eatre d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. Il est n\u00e9cessaire de r\u00e9pondre \u00e0 certains crit\u00e8res d\u00e9finis au pr\u00e9alable.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelles-conditions-pour-devenir-une-association-d-interet-general\">Quelles conditions pour devenir une association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral ?<\/h2>\n\n\n\n<p>A cet effet, une association doit pr\u00e9senter un <strong>caract\u00e8re philanthropique<\/strong>; <strong>\u00e9ducatif<\/strong>; <strong>scientifique<\/strong>; <strong>social<\/strong>; <strong>humanitaire<\/strong>; <strong>sportif<\/strong>; <strong>familial<\/strong>; <strong>culturel<\/strong> ou concourant \u00e0 la mise en valeur du <strong>patrimoine artistique<\/strong>, la <strong>d\u00e9fense de l\u2019environnement <\/strong>naturel (1). Si votre association est bien non-lucrative, avec une <strong>gestion d\u00e9sint\u00e9ress\u00e9e<\/strong> et que sa mise en \u0153uvre ne profite pas \u00e0 un cercle de personnes restreint\u2026 alors elle peut recevoir qualification d&rsquo;<strong>association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral.\u00a0<\/strong><\/p>\n\n\n\n<p>Attention ! Pour \u00eatre consid\u00e9r\u00e9e comme d\u00e9sint\u00e9ress\u00e9e, l\u2019association se <strong>g<\/strong>\u00e8re<strong> par des b\u00e9n\u00e9voles<\/strong>. Ces derniers ne doivent avoir <strong>aucun int\u00e9r\u00eat direct ou indirect<\/strong> dans les r\u00e9sultats de l\u2019association. Toutefois, il est possible de <strong>r\u00e9mun\u00e9rer les dirigeants<\/strong>, sous r\u00e9serve de respecter les r\u00e8gles de <strong>transparence financi\u00e8re<\/strong>; de fonctionnement d\u00e9mocratique; mais aussi d\u2019ad\u00e9quation de la r\u00e9mun\u00e9ration aux suj\u00e9tions et de <strong>plafonnement de la r\u00e9mun\u00e9ration<\/strong> \u00e0 trois fois le plafond de la s\u00e9curit\u00e9 sociale. Cette r\u00e8gle permet aux grandes associations de trouver un dirigeant \u00e0 leur t\u00eate plus facilement.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/hybex.fr\/wp-content\/uploads\/2022\/04\/association-interet-general-hybex-1024x576.png\" alt=\"association-interet-general-hybex\" class=\"wp-image-5902\" srcset=\"https:\/\/hybex.fr\/wp-content\/uploads\/2022\/04\/association-interet-general-hybex-1024x576.png 1024w, https:\/\/hybex.fr\/wp-content\/uploads\/2022\/04\/association-interet-general-hybex-300x169.png 300w, https:\/\/hybex.fr\/wp-content\/uploads\/2022\/04\/association-interet-general-hybex-768x432.png 768w, https:\/\/hybex.fr\/wp-content\/uploads\/2022\/04\/association-interet-general-hybex.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Quelles conditions pour \u00eatre reconnu association d&rsquo;int\u00e9r\u00eat g\u00e9n\u00e9ral ?<\/figcaption><\/figure>\n\n\n\n<p>En revanche, les dirigeants, les b\u00e9n\u00e9voles ne peuvent percevoir <strong>de b\u00e9n\u00e9fices<\/strong>. En cas de dissolution de l&rsquo;association, sa <strong>tr\u00e9sorerie<\/strong> serait alors attribu\u00e9e dans son int\u00e9gralit\u00e9 \u00e0 <strong>d\u2019autres organismes identiques<\/strong>, ayant une gestion d\u00e9sint\u00e9ress\u00e9e et \u00e0 but non lucratif (2).\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-avantages-et-exemples-de-demarches\">Avantages et exemples de d\u00e9marches<\/h2>\n\n\n\n<p>En obtenant le statut d\u2019association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, l\u2019organisme dispose de <strong>plusieurs avantages<\/strong>. Il est en capacit\u00e9 de d\u00e9livrer des<strong> re\u00e7us fiscaux \u00e0 ses donateurs<\/strong> ainsi qu\u2019\u00e0 ses membres pour que ces derniers b\u00e9n\u00e9ficient d\u2019une <strong>r\u00e9duction d\u2019imp\u00f4t <\/strong>(3).\u00a0<\/p>\n\n\n\n<p>Au regard des <strong>conditions<\/strong> \u00e0 remplir, une association ne peut pas s\u2019autoproclamer d&rsquo;int\u00e9r\u00eat g\u00e9n\u00e9ral. Pour avoir cette appellation, l\u2019association doit <strong>d\u00e9finir son objet avant sa cr\u00e9ation<\/strong>, et expliquer cela dans ses statuts. Autre obligation de l\u2019association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral : <strong>exercer ses activit\u00e9s en France,<\/strong> sauf exceptions, ayant un but non lucratif.\u00a0<\/p>\n\n\n\n<p>Tout comme <a href=\"https:\/\/hybex.fr\/statut-juridique-entreprise-comment-bien-choisir\">une entreprise<\/a>, votre association a besoin d\u2019un <strong>suivi comptable<\/strong> pour fonctionner, d\u2019autant plus si elle per\u00e7oit des donations. Certains postes dans les <strong>ressources humaines <\/strong>ou le <strong>recrutement<\/strong> demandent une pr\u00e9sence \u00e0 temps plein. Et si vous faisiez confiance \u00e0 votre <strong>expert-comptable<\/strong> pour assurer ces missions ? Nous pouvons assurer la <strong>gestion de la paie <\/strong>et les <strong>d\u00e9clarations sociales <\/strong>de votre association\u2026 Mais pas seulement. Votre expert-comptable vous aide aussi \u00e0 <strong>budg\u00e9tiser<\/strong> vos recrutements; \u00e0 rechercher et faire les <strong>demandes d\u2019aides \u00e0 l\u2019embauche<\/strong> auxquelles votre association est en mesure de pr\u00e9tendre.<\/p>\n\n\n\n<p>Le r\u00f4le d\u2019un expert-comptable est plus important que ce que vous pouvez imaginer !<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-sources\">Sources :&nbsp;<\/h3>\n\n\n\n<p>(1) <a href=\"https:\/\/www.economie.gouv.fr\/cedef\/association-reconnue-interet-general\" target=\"_blank\" rel=\"noreferrer noopener\">Quelles sont les conditions <\/a>?<a href=\"https:\/\/www.economie.gouv.fr\/cedef\/association-reconnue-interet-general\" target=\"_blank\" rel=\"noreferrer noopener\"> | economie.gouv.fr<\/a><\/p>\n\n\n\n<p>(2) Mon association est-elle d&rsquo;int\u00e9r\u00eat g\u00e9n\u00e9ral ou d&rsquo;utilit\u00e9 publique ? | impots.gouv.fr<\/p>\n\n\n\n<p>(3) <a href=\"https:\/\/www.legalstart.fr\/fiches-pratiques\/association\/association-interet-general\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association d&rsquo;int\u00e9r\u00eat g\u00e9n\u00e9ral : d\u00e9finition, avantages et d\u00e9marches<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral est un type d\u2019association particulier, \u00e0 ne pas confondre avec une association d\u2019int\u00e9r\u00eat public ou agr\u00e9\u00e9e.<\/p>\n","protected":false},"author":2,"featured_media":5903,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.6 (Yoast SEO v19.14) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Association d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, quelles conditions ? 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