Registration in the Register of Non-Profit Organizations
Last updated: 25 January 2018 .
No organization is obliged to register in the Register of Non-Profit Organizations, but every organization meeting the conditions has a right to register.
If you wish to register an organization in The Register of Non-Profit Organizations, you can do this by submitting 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
- receive VAT compensation, that means, they can apply to receive compensation for VAT they have paid for goods and services.
There may also be public or private assistance schemes which require registration in the Register of Non-Profit Organizations.
Registration in the Register of Non-Profit Organizations is free of charge. There is also no annual fee for being registered here.
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.
It is a requirement that the entity is registered in the Central Coordinating Register for Legal Entities. The registrations 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 that do not distribute funding or that only distribute funding for non-profit activities
- commercial foundations that only distribute funding for non-profit activity
- limited companies that only distribute funding for non-profit activity
Activities not considered to be non-profit include
- state-organized activities
- activities based on principles for cooperative societies, and covered by the Norwegian Act relating to cooperative societies
You are required to submit the articles of association in order to register in the Register of Non-Profit Organizations, but it is optional to register the articles of association. If the association chooses to register its’ articles, it also undertake a duty to submit the articles of association each time they are changed.
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 must provide information about category or area of activity that fits the activity the entity is running. Have a look at the list of available categories.
Documents you must attach if you are registered in the Central Coordinating Register for Legal Entities and would like to register with the Register of Non-Profit Organizations
- the articles of association
- minutes showing the election of the board unless this information is already registered
Documents you must include if you want to register 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/documentation documenting the election of the board
For most non-profit associations, it is optional to register annual accounts
If you choose to register such information, you will be required to submit 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. Details of these rules are available in the regulations regarding the Register of Non-Profit Organizations.
If the association chooses to take on reporting of annual accounts, the end date of the financial year must be stated.
Please note that associations with a general accounting obligation in accordance with the Accounting Act, and foundations and limited companies cannot make use of these special regulations. These entities must report annual accounts according to ordinary regulations.
Only the central level of non-profit organizations with several organizational levels (regional and/or local levels) are responsible for reporting affiliations to the Register of Non-Profit Organizations. This means that the central level of a non-profit organization is required to register what affiliations it has with local and regional levels of the organization.
When your association applies for registration in the Register of Non-Profit Organizations, you may also apply for participation in the grassroot allotment programme, if the terms of participation according to regulations regarding the grassroot allotment are met.
Here you can read more about the grassroot allotment programme.