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.It needs, therefore, toemphasis given to the preservation of assets, be carefully distinguished from thewith all that that implies) in code countries are circumstances in which organisations may bealso very similar to those found in common law refused special status for tax purposes (seejurisdictions.The clear link here is probably below, paragraph 5.14 and 5.15).The statuteshistorical.The common law on charity has (and often a full or partial list of members) areenjoyed an unbroken tradition and has never typically required to be registered with either thedrawn a fundamental distinction between local court or with the responsible ministry,foundations and voluntary organisations - both regional or local authority.All foundations haveare charitable trusts.Since foundations are the legal personality, which again is normallyolder form, it appears that the law was simply achieved by the publication of statutes etc.applied later to voluntary organisations without Unlike voluntary organisations, however,any major adaptations.In contrast many code foundations are generally subject to somecountries have not enjoyed the same continuity, degree of a priori control to ensure that thethe result being that the law has diverged.statutes are in strict conformity to the law, that(since they are often intended to exist "inII.7 Voluntary organisations may beperpetuity") management succession has beenincorporated or unincorporated and both formsproperly allowed for, and that their intendedare found in all jurisdictions.It seems likely thatassets are adequate to achieve their ends.the majority of voluntary organisations in theCommunity are in fact unincorporated and thus II.9 In common law jurisdictions no specialwithout legal personality.There are some form of incorporation is available for eitherdisadvantages to being unincorporated: it is not voluntary organisations or foundations.Insteadalways easy for the voluntary organisations to bodies seeking the convenience or protection ofacquire any assets it may need, and its individual incorporation have a number of different formsboard members or trustees, in whose names the to choose from depending on the area of activitybusiness of the voluntary organisation is carried in which they are engaged.By far the moston, may be uncomfortably exposed to liabilities.common is the so-called "company limited byIn most places the law has, however, developed guarantee'" - in effect a non-profit-distributingways of mitigating the difficulties - by the use of company - but there are other forms availablethe law of agency, for example, or by a common such as the "housing association" or the so-fund to which members contribute and to which called "friendly society".There are alsocreditors have first recourse, and in most (comparatively rare) examples of charitablejurisdictions the unincorporated voluntary voluntary organisations and foundations whichorganisation does not appear to be prevented have been incorporated by Royal Charter or byfrom taking part in legal process as a voluntary special Act of Parliament.organisation (that is to say under its own nameII.10 Incorporation is available everywhere byrather than that of a responsible board member).one means or another, but the resulting degreeII.8 In code countries the incorporation of of legal capacity is not always as great.In avoluntary organisations is generally achieved by number of Member States legal capacity isthe publication of statutes conforming to the law effectively unlimited (in any event as long as thein the relevant official journal, together with a body concerned acts in accordance with its27 statutes).In others, however, neither voluntary they may have to pay income tax instead.Someorganisations nor foundations can receive gifts Member States allow partial or full exemptionand legacies or own real property without the from property taxes on real property owned orexpress permission of the relevant public occupied by the voluntary organisation orauthority.foundation.In addition there may, rarely, bepartial relief from employment taxes.II.11 There are differences too when it comesto the difficult question of the degree to which II.13 If the principle of a degree of taxvoluntary organisations and foundations (but in exemption for some voluntary organisations andparticular voluntary organisations) are allowed foundations is universal, the approach adoptedto engage in economic activity without the loss by Member States differs significantly, as doesof tax privileges.Some degree of economic the extent to which relief is given to bodiesactivity is allowed in all Member States, the rule working in different spheres.In somegenerally applied being that such activity must jurisdictions, voluntary organisations andnot be voluntary organisations' principal activity foundations are in principle subject to the samein the sense that it must be carried out not for its tax regime as companies and receive no reliefown sake but for some non-profit aim, and must from direct taxation unless they are recognisedbe ancillary to the objects of the voluntary (either, as having certain objects, by law, ororganisations in the sense that it must be directly individually by the relevant authorities) for taxtied to the voluntary organisation's objects and purposes.In others (and in particular thosenot simply designed to improve the where voluntary organisations and foundationsorganisation's general financial position
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