Association
An association is a grouping of persons with a non-commercial purpose; it comes into being with written statutes and the intention to exist as a corporate body, and needs no commercial register entry for that.
Definition
It becomes subject to registration when it runs a commercial business or is subject to audit. The bookkeeping duty follows the same logic: a small association keeps a receipts-and-payments account, a large one double-entry books with annual accounts.
The practical difference from any business is the volunteer structure: treasurer and committee change, work alongside a job and are rarely accountants. What a program has to offer here is handover-ability — not depth of features.
Where to read it
What the software must be able to do
What decides is member management with a contribution run, a cash function a layperson can operate, and access that is transferable at every change of committee. An installation tied to one person is a risk for an association.
Checked Aug 2026
More terms under Legal form and register: AG (public limited company) Auditor Commercial register Cooperative General partnership GmbH (limited liability company) Liquidation Signing authority (Prokura) Sole proprietorship UID number