IP 31\/2014<\/p>\n
ON THE PARLIAMENTARY DEBATE ON THE PROPOSAL OF THE LAW
\nON FINANCIAL OPERATIONS AND ACCOUNTING OF NON-PROFIT ORGANIZATIONS:<\/p>\n
Associations, social cooperatives and social enterprises support the introduction of the principles of good financial management and control, which are manifested through the purposeful, rational and transparent disposal of financial and non-financial assets of non-profit organizations. They also support the obligation to publicly publish financial reports through the Register of Non-Profit Organizations and the establishment of a framework for financial planning of non-profit organizations, as this contributes to the realization of the principles of publicity and transparency of non-profit organizations' operations.<\/p>\n
However, it is necessary to change the problematic provision of the Draft Law on Financial Operations and Accounting of Non-Profit Organizations, which in Article 33 defines the obligation to establish a company or other form of association that is not non-profit for the purposes of carrying out economic activities, if the organization generates more than 230,000 kuna in revenue per year.<\/p>\n
The aforementioned provision contains a number of problems:
\n1) the provision is not commensurate (proportional) with the aim and purpose that is to be achieved - prevention and exposure of those organizations that abuse non-profit legal status for their business needs;
\n2) non-profit organizations are limited in their choice of action strategy in achieving their legitimate and legal goals and non-profit mission;
\n3) potential barriers are being created for the development of social entrepreneurship, and thus for the successful use of the European Social Fund, which is contrary to national strategies for encouraging the development of civil society and the fight against poverty and social exclusion;
\n4) obligations are prescribed that are impossible to realize within the existing legislation - establishment of a new legal entity that is not non-profit by a non-profit social welfare institution, social cooperative, etc.;
\n5) calls into question the long-term self-sustainability of civil society organizations since it will have a negative impact on the stability of jobs in non-profit organizations, which is in conflict with the strategic financing programs of civil society organizations in the past ten years;
\n6) regulates matters that are already regulated in the Income Tax Act;
\n7) An arbitrary financial limit of 230,000 kn is set without analytical indicators and explanations.<\/p>\n
Due to all of the above, it is proposed to delete Article 33 of the Draft Law and prescribe a new article that would be added to Title VI Financial Reporting or would form a new Title VII Economic Activities and Financial Reporting, with the following provisions:
\n1) non-profit organizations may carry out economic activities and for that purpose dispose of assets in accordance with the Law and the Statute\/Rules of the cooperative;
\n2) economic activity within the meaning of this Act means the sale or exchange of goods and services on the market under market conditions for the purpose of generating surplus income;
\n3) a non-profit organization may not carry out economic activities for the purpose of gaining profit for its members or third parties;
\n4) if, in carrying out economic activities, a non-profit organization generates a surplus of income over expenses, it must, in accordance with the Statute and Financial Plan, be used exclusively for the achievement of the goals set out in the Statute;
\n5) a non-profit organization that carries out economic activities is obliged to submit an additional annual report on income and expenses generated from economic activities with a specification of the distribution of surplus income in accordance with the Statute and the annual Financial Plan of the non-profit organization.<\/p>\n
This statement is co-signed by the following associations, social cooperatives and social enterprises: <\/p>\n
1. ACT Group, \u010cakovec (Autonomous Center - ACT, Social Cooperative Humana Nova, ACT Printlab doo, ACT Konto doo, Center for Eco-Social Development - CEDRA \u010cakovec)
\n2. AKC Attack, Zagreb
\n3. Baby
\n4. Brod Ecological Society-BED
\n5. CEDRA Split
\n6. Center for Education, Counseling and Research
\n7. Center for Healthy Growing Up
\n8. Censorship Plus, Split
\n9. CESI - Center for Education, Counseling and Research
\n10. Center for Civic Initiatives Pore\u010d
\n11. Cluster for eco-social innovations and development - CEDRA HR, Zagreb
\n12. Center for Peace Studies
\n13. CTK Rijeka
\n14. Dalmatian Solidarity Committee
\n15. DESA - Dubrovnik
\n16. Documenta - Center for Dealing with the Past
\n17. DOOR
\n18. Society of People with Cerebral and Infantile Palsy - CeDePe Zagreb
\n19. Eco Pan
\n20. Ecological Association "Krka" Knin
\n21. Fade In
\n22. Forum for Freedom of Education
\n23. GONG
\n24th Croatian Ship Modelers' Association, Rijeka
\n25. Croatian Association of the Blind, Zagreb
\n26th Croatian Debate Society
\n27. Legal Information Center
\n28. KA-MATRIX - Association for Social Development, Karlovac
\n29. Novi \u017eivot Theatre for the Blind and Visually Impaired, Zagreb
\n30. Coordination of children's associations
\n31. Human Rights House
\n32. Cultural and artistic community "St. Jerome", \u0160trigova
\n33. Cultural and artistic society "Anka O\u0161puh", Ludbreg
\n34. CURSIVE - Platform for issues of culture, media and society
\n35. LAG Me\u0111imurje Valleys and Hills
\n36. Lika Women's Cooperative
\n37. Peace group Oaza Beli Manastir
\n38. Modra nit doo, Osijek
\n39. Network of centers for educational policy
\n40. Croatian Youth Network
\n41. Network of Associations of Persons with Disabilities of Dalmatia
\n42. Multimedia association Lapi\u0161, Opatija
\n43. Nave dumins - Modeling Institute, Rijeka
\n44. ODRAZ-Sustainable community development
\n45. Mountaineering Society Pli\u0161, Clan
\n46. Civil Rights Project Sisak
\n47. Stork
\n48. Croatian Tenants' Association
\n49. Shine
\n50. Social Cooperative - Contus, Pula
\n51. Miva-art Social Cooperative, Beli\u0161\u0107e
\n52. NEOS Social Cooperative, Osijek
\n53. Social Cooperative Put, Rijeka
\n54. Relax Social Cooperative
\n55. Social Service Cooperative Martinov p\u0142a\u0161t, Zagreb
\n56. SPUK - Social policy and inclusion
\n57th Serbian Democratic Forum
\n58. Transparency International Croatia
\n59. Association "Petro\u017ee-Kru\u0161ljevo Selo", Oroslavje
\n60. Artless Bembo Association, Zagreb
\n61. Association of Children and Youth with Developmental Disabilities "Zvono", Beli\u0161\u0107e
\n62. KVARK Association, Kri\u017eevci
\n63. Me\u0111imurje Hands Association, Lopatinec
\n64. Association Mi, Split
\n65. Association of Paraplegics and Tetraplegics of Osijek-Baranja County
\n66. Prospero Association, Gra\u010dac
\n67. Slap Association, Osijek
\n68. Association of the Blind of Me\u0111imurje County
\n69. Association Free School of Istria, Pula
\n70. SQLAdria Association, Rijeka
\n71. Association for the fight against addiction "Ne-ovisnost", Osijek
\n72. Association for Quality Living Krug, Pula
\n73. Youth Association Alfa Albona, Labin
\n74. Association for Independent Media Culture
\n75. Association for Sustainable Development of Croatia, Koprivnica
\n76. Association for Nature, Environment and Sustainable Development Sunce
\n77. Association for the Promotion of Creativity Merlin, Pula
\n78. Self-Advocacy Association
\n79. Zora Association, \u010cakovec
\n80. Angels Association, Split
\n81. Association for Peace and Human Rights "Baranja", Bilje
\n82. Volunteer Center Zagreb
\n83rd Zagreb Pride
\n84. Green Action
\n85. Green Istria
\n86. Women's Room - Center for Sexual Rights<\/p>","protected":false},"excerpt":{"rendered":"
IP 31\/2014 POVODOM SABORSKE RASPRAVE O PRIJEDLOGU ZAKONA O FINANCIJSKOM POSLOVANJU I RA\u010cUNOVODSTVU NEPROFITNIH ORGANIZACIJA: Udruge, socijalne zadruge i socijalna poduze\u0107a podr\u017eavaju uvo\u0111enje na\u010dela dobrog financijskog upravljanja i kontrola koje se o\u010dituju kroz namjensko, racionalno i transparentno raspolaganje financijskom i nefinancijskom imovinom neprofitnih organizacija. Isto tako, podr\u017eavaju i obvezu javne objave financijskih izvje\u0161taja kroz Registar […]<\/p>\n","protected":false},"author":1,"featured_media":1326,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","slim_seo":{"title":"Ho\u0107e li Ministarstvo financija zbog kukolja sa\u017egati \u017eito? - babe.hr","description":"IP 31\/2014 POVODOM SABORSKE RASPRAVE O PRIJEDLOGU ZAKONA O FINANCIJSKOM POSLOVANJU I RA\u010cUNOVODSTVU NEPROFITNIH ORGANIZACIJA: Udruge, socijalne zadruge i socijal"},"iawp_total_views":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti"],"meta_box":[],"_links":{"self":[{"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/posts\/1324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/comments?post=1324"}],"version-history":[{"count":1,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/posts\/1324\/revisions"}],"predecessor-version":[{"id":1325,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/posts\/1324\/revisions\/1325"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/media\/1326"}],"wp:attachment":[{"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/media?parent=1324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/categories?post=1324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/babe.hr\/en\/wp-json\/wp\/v2\/tags?post=1324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}