Starting a non-profit association
You need a minimum of three persons to start a non-profit association. You will draft statutes . Then you shall discuss and decide on statutes and the board of directors at the first meeting of the association’s members.
If you wish to form a religious community, please contact Kammarkollegiet to apply for registration.
The following is a checklist containing tips on what to consider when starting a non-profit association.
Checklist for starting a non-profit association
1. Draft statutes
The persons who are forming the association draft statutes, which are the rules of the association. The statutes shall include, such as:
- a detailed description of the association’s non-profit purposes
- the name of the association
- how decisions shall be made within the association.
The names of the members shall be listed in the minutes, i.e. not in the statutes.
Examples of the contents of statutes
In the statutes, the following shall be included:
- the name of the association
- purpose
- regulations on the board of directors, its composition (number of regular members and deputies), the election process, decision-making
This information should also be included:
- year of activity and financial year
- regulations on auditor or auditors (number of, how they are appointed)
- rules on changing the statutes
- rules on dissolution stating what shall happen to remaining assets.
- rules on how to operate the activities
- rules on membership and expulsion
- information on decision-making body
- rules on voting rights and decision-making
- registered office, i.e. the place where the board of directors is located
- rules regarding membership fees
- rules on notice of meetings
- when the annual general meeting shall be held
- which matters to discuss at the annual general meeting
- under which circumstances an extraordinary general meeting of the association shall be held.
You can find more examples of statutes on the Swedish Sports Confederation’s website.
2. Convene a meeting for the formation of the association
At the meeting, the following shall be decided and approved:
- The association has been formed.
- The statutes have been adopted.
- A board of directors has been elected, as well as the members of the board.
It is important to record minutes during the meeting where it is evident that the above items have been decided by the members. The minutes shall list the members of the board of directors and their seats on the board. The minutes shall be signed by a minimum of two persons, for example the chairperson and the secretary. After that, the association has been formed and become a legal person.
3. Apply for a company registration number
A non-profit association is not required to have a company registration number. On the other hand, the association needs a company registration number if you are, for example, opening a bank account, leasing premises, applying for grants, or carrying out tasks on behalf of companies or municipalities.
You apply for a company registration number with the Swedish Tax Agency using form SKV 8400 (Application for company registration number for non-profit association).
Send the application, minutes, and statutes via regular post. The address is printed on the form. Meaning, you cannot email the documents or apply via any e-service.
You must attach copies of the following to your application:
- the minutes recorded at the meeting when the association was formed
- the association’s statutes.
Frequently Asked Questions
How do I apply for a company registration number if the association does not have the minutes from the meeting when the association was formed or is an older association?
If the association does not have the minutes from the meeting when the association was formed, you shall instead include the minutes from the last annual meeting. Do not forget to notify the Swedish Tax Agency that the association no longer has the minutes from the formation of the association. You do this by including a message with the application form.
If the association is older than two years, you shall attach the minutes from the meeting when the association was formed and the minutes from the last annual meeting.
How will I know that the association has been assigned a company registration number?
The Swedish Tax Agency always sends a notification to the association’s postal address when we have decided to assign the association a company registration number. This is free of charge.
How do I order a new certificate stating that the association has been assigned a company registration number?
You can order a certificate of assignment of a company registration number by emailing us. The cost is SEK 255.
How do I register the association as an employer, for VAT, and apply for F-tax?
To register the association for VAT and as an employer, or apply for F-tax, submit form SKV 4620 (Company registration). Note that the association cannot apply for tax registration before you have a company registration number.