Legal environment of non-profit organizations in Iceland
Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In additi...
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fticelandunivojs:oai:ojs.pkp.sfu.ca:article/1148 2023-08-20T04:07:22+02:00 Legal environment of non-profit organizations in Iceland Réttarumhverfi félagasamtaka á Íslandi Bragason, Hrafn Kristmundsson, Ómar H. 2011-12-15 application/pdf https://ojs.hi.is/index.php/irpa/article/view/a.2011.7.2.12 isl ice Stjórnsýslustofnun https://ojs.hi.is/index.php/irpa/article/view/a.2011.7.2.12/pdf_238 https://ojs.hi.is/index.php/irpa/article/view/a.2011.7.2.12 Icelandic Review of Politics & Administration; Vol. 7 No. 2 (2011); 437-450 Stjórnmál og stjórnsýsla; Bnd. 7 Nr. 2 (2011); 437-450 1670-679X 1670-6803 Non-profit organizations foundations international classification of non-profit organizations Félagasamtök almennfélög sjálfseignarstofnanir alþjóðleg flokkunarkerfi info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article 2011 fticelandunivojs 2023-08-01T12:28:51Z Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed. Þrátt fyrir fjölda félagasamtaka og þýðingarmikið samfélagslegt hlutverk þeirra eru ekki í gildi heildarlög á Íslandi um starfsemi þeirra eins og um flest önnur félagaform. Í greininni er fjallað um þær reglur sem þó gilda um starfsemi félagasamtaka eða almennra félaga eins og þau eru nefnd í félagarétti. Auk skilgreiningar á félagaforminu er þeim reglum lýst sem gilda um stofnun þeirra, félagsaðild, skipulag, ábyrgð og skuldbindingar. Einnig er rætt um þá reglu um gjörð sem gildir um tekjuöflun félagasamtaka, atvinnustarfsemi, skattlagningu og fjárveitingar frá hinu opinbera. Gerður er samanburður á félagasamtökum og sjálfseignarstofnunum sem starfa á sambærilegum vettvangi. Article in Journal/Newspaper Iceland University of Iceland: Peer Reviewed Journals |
institution |
Open Polar |
collection |
University of Iceland: Peer Reviewed Journals |
op_collection_id |
fticelandunivojs |
language |
Icelandic |
topic |
Non-profit organizations foundations international classification of non-profit organizations Félagasamtök almennfélög sjálfseignarstofnanir alþjóðleg flokkunarkerfi |
spellingShingle |
Non-profit organizations foundations international classification of non-profit organizations Félagasamtök almennfélög sjálfseignarstofnanir alþjóðleg flokkunarkerfi Bragason, Hrafn Kristmundsson, Ómar H. Legal environment of non-profit organizations in Iceland |
topic_facet |
Non-profit organizations foundations international classification of non-profit organizations Félagasamtök almennfélög sjálfseignarstofnanir alþjóðleg flokkunarkerfi |
description |
Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed. Þrátt fyrir fjölda félagasamtaka og þýðingarmikið samfélagslegt hlutverk þeirra eru ekki í gildi heildarlög á Íslandi um starfsemi þeirra eins og um flest önnur félagaform. Í greininni er fjallað um þær reglur sem þó gilda um starfsemi félagasamtaka eða almennra félaga eins og þau eru nefnd í félagarétti. Auk skilgreiningar á félagaforminu er þeim reglum lýst sem gilda um stofnun þeirra, félagsaðild, skipulag, ábyrgð og skuldbindingar. Einnig er rætt um þá reglu um gjörð sem gildir um tekjuöflun félagasamtaka, atvinnustarfsemi, skattlagningu og fjárveitingar frá hinu opinbera. Gerður er samanburður á félagasamtökum og sjálfseignarstofnunum sem starfa á sambærilegum vettvangi. |
format |
Article in Journal/Newspaper |
author |
Bragason, Hrafn Kristmundsson, Ómar H. |
author_facet |
Bragason, Hrafn Kristmundsson, Ómar H. |
author_sort |
Bragason, Hrafn |
title |
Legal environment of non-profit organizations in Iceland |
title_short |
Legal environment of non-profit organizations in Iceland |
title_full |
Legal environment of non-profit organizations in Iceland |
title_fullStr |
Legal environment of non-profit organizations in Iceland |
title_full_unstemmed |
Legal environment of non-profit organizations in Iceland |
title_sort |
legal environment of non-profit organizations in iceland |
publisher |
Stjórnsýslustofnun |
publishDate |
2011 |
url |
https://ojs.hi.is/index.php/irpa/article/view/a.2011.7.2.12 |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Icelandic Review of Politics & Administration; Vol. 7 No. 2 (2011); 437-450 Stjórnmál og stjórnsýsla; Bnd. 7 Nr. 2 (2011); 437-450 1670-679X 1670-6803 |
op_relation |
https://ojs.hi.is/index.php/irpa/article/view/a.2011.7.2.12/pdf_238 https://ojs.hi.is/index.php/irpa/article/view/a.2011.7.2.12 |
_version_ |
1774718951447592960 |