[HOT] Fw: advise on legal guidance for HOT organization formation

Mikel Maron mikel_maron at yahoo.com
Wed Jul 21 16:04:57 BST 2010

Further IANAL legal advice on the European entity. He doesn't realize Nicolas is 
leading this in France. 

Re your institutional arrangements, I'd just be inclined to  emphasise the point 
that it's (unfortunately) not possible to have an 'EU  office' that will 
function as representation (eg for processing donations tax  free) across all 
European countries. This will be clear to anyone from this  side of the pond but 
may need explaining to your colleagues in North America, as  there tends to be a 
view - understandably but incorrectly - that Europe  is more legally and 
fiscally integrated than it actually is. So in deciding  where to place your 
European entity it becomes important to consider where your  source of most 
private/corporate donations is likely to be. But also the  practicalities of 
where you would want to have an office. There are a lot  of other factors: for 
example NGOs in some countries (sadly excluding the  UK) can reclaim VAT on 
goods and services purchased.
This site has useful background including types of association  and foundation 
structures for each country:

I suppose the EU branch is really focused on European Commission grant 
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