Registration in the Register of Non-Profit Organizations
Last updated: 26 July 2017.
No organization is obliged to register in the Register of Non-Profit Organizations, but every organization meeting the conditions have a right to register.
If you wish to register an organization in The Register of Non-Profit Organizations, you can do this by sending the form Coordinated register notification in Altinn.
Why register in the Register of Non-Profit Organizations?
Associations and organizations which are registered in the Register of Non-Profit Organizations can:
- participate in the grassroot allotment programme, which is a system making it possible for persons participating in games through Norsk Tipping to give a percentage of the stake to a non-profit organization
- apply for compensation of VAT, i.e. VAT which is connected to the association’s purchases of goods and services
There might also be some public or private assistance schemes which require registration in the Register of Non-Profit Organizations.
In order to register in the Register of Non-Profit Organizations, the entity must be doing non-profit activities. Only associations, foundations or limited companies can be registered. The entity cannot distribute funds to physical persons. The entity must have a board.
The registration in the Register of Non-Profit Organizations requires registration in the Central Coordinating Register of Legal Entities. Registration in both registers can be done at the same time.
Activities which are not based on earnings are considered to be non-profit
Non-profit activity is run by
- non-financial (idealistic) associations
- general foundations which do not distribute any funds, or merely give out funds to non-profit activity
- foundations involved in business activity, which distribute funds only to non-profit activity
- limited companies which distribute funds to non-profit activity
Activities which are not considered to be non-profit are
- state-organized activities
- activities based on principles for cooperative societies, and covered by the Norwegian Act relating to cooperative societies
The entity is obliged to send the articles of association in order to register in the Register of Non-Profit Organizations, but it can choose whether to register them or not. If the association chooses to register its’ articles, it also takes on the task of registering a new version of the articles each time they are revised.
If the articles are to be registered, they must at least contain information regarding the association’s
- annual meeting
- the election of the board
- changes in the articles of association
The entity has to provide information regarding category or its type of activity. Have a look at the list of available categories.
Documentation which you need to attach if the entity is already registered in the Central Coordinating Register for Legal Entities:
- the articles of association
- minutes showing the election of the board (unless this information is already registered
Documentation which you need to attach if the entity is to be registered both in the Central Coordinating Register for Legal Entities and the Register of Non-Profit Organizations:
- the articles of association
- the memorandum of association documenting the establishment of the entity
- the minutes from the annual meeting/other documentation documenting the election of the board
For most non-profit associations, it is optional to register annual accounts. If you choose to register this information, it will be mandatory to report annual accounts to the Register of Company Accounts every year. The requirements for these annual accounts are different and simpler than what is laid down in the Accounting Act. Further information regarding these rules is available in the regulations regarding the Register of Non-Profit Organizations. Note that associations with ordinary statutory duty to report annual accounts, foundations and limited companies cannot make use of these special regulations. These entities must report annual accounts according to ordinary regulations. If the entity chooses to take on reporting of annual accounts, the end date of the financial year must be registered.
It is only the central level of non-profit organizations that have several organizational levels (regional and/or local levels) that is required to inform the Register of Non-Profit Organizations of affiliated organisations or associations. This means that the central level of the organization is required to register what affiliations it has with local and regional levels of the organization. Here is a guide for registering connections between entities in the Register of Non-Profit Organizations.
When registering in the Register of Non-Profit Organizations, it is possible to apply for participation in the grassroot allotment programme.
More information concerning the grassroot allotment programme.