REPUBLIC OF BULGARIA
NATIONAL ASSEMBLY
NON – PROFIT LEGAL ENTITIES ACT
Promulgated SG No . 81/06. 10. 2000
Chapter One
General Provisions
Subject of the Act
Article 1
1. This Act shall govern the establishment, registration, organization, activities and dissolution of non – profit legal
entities.
2. The non – profit legal entities shall be associations and foundations.
Definition of activities
Article 2
1. The non – profit legal entities shall freely determine their objectives and may determine their status as organizations
pursuing activities for public or private benefit. Such determination shall be set forth in the statute, the articles of
association or am endments thereto.
2. The determination for the purpose of pursuing activities for public benefit shall be irrevocable following the
registration of that circumstance in the register of non – profit legal entities within the jurisdiction of the district
court by domicile of the respective non – profit legal entity.
3. The non – profit legal entities determined as such for pursuing activities for public benefit shall be subject to
registration upon their establishment in special register with the Ministry of Justice.
4. The rules of Chapter Three shall not apply to non – profit legal entities determined for pursuing activities for private
benefit.
Objectives
Article 3
1. The non – profit legal entities shall freely determine the means for attaining their objectives.
2. Restrictions to the activities and the means for attaining the objectives of non – profit legal entities may be set forth
only by law.
3. The non – profit legal entities may pursue additional business activities only provided they are related to the subject
of th e basic scope of activities specified in their registration, and provided the revenues are used for the purpose of
attaining the objectives set forth in the statute or the articles of association.
4. The subject of business activities shall be set forth in th e statute or the articles of association of the non – profit legal
entities.
5. The non – profit legal entities may pursue business activities in compliance with the terms and procedures stipulated
by the laws governing the respective types of business activities .
6. The non – profit legal entities shall not distribute profit.
Relations with the State
Article 4
The State may assist and encourage for the purposes of pursuing activities for public benefit the
registered in the central register non – profit legal entities, through tax, credit – interest, customs and other
financial and economic preferences, as well as with financing under terms and procedure set forth in the
relevant special laws.
Founders
Article 5

Founders of non – profit legal entity may be Bulgarian and fore ign legal entities and able – bodied natural
persons.
Legal capacity
Article 6
1. The legal entity of the non – profit organization shall originate as from its registration in the register of non – profit
legal entities within the jurisdiction of the district cour t by domicile of the legal entity.
2. The actions of the founders performed on behalf of the established non – profit legal entity shall give rise to rights
and obligations in respect of the persons who have performed them, and shall be transferred by rights to the non –
profit legal entity as from the time of its origination. In the event of concluding transactions it should be noted that
the non – profit legal entity is in the process of establishment. Persons who conclude transactions shall be jointly
liable for the obligations undertaken.
3. The non – profit legal entities shall be bearers of all rights and obligations that are not related to the natural
characteristics of natural persons and may possess property.
Name
Article 7
1. The name shall include clear designatio n for type of the non – profit legal entity.
2. The name may not be misleading and may not be offensive to the good morals.
3. The name shall be written in Bulgarian and may be additionally written in a foreign language.
4. After the registration of the non – profit le gal entity in the court register, no other non – profit legal entity of the same
type and with the same name may be registered.
5. A non – profit legal entity registered in the court register may demand any other non – profit legal entity of the same
type, that has adopted later on a name coinciding with the name of the former legal entity, to discontinue the use
and application of the ma tching name.
Domicile and address
Article 8
1. The domicile of the non – profit legal entity shall be the settlement where its head office is located.
2. The address of the non – profit legal entity shall be at its registered office.
Statements in writing
Article 9
All statements in writing of the non – profit legal entity shall include its name, domicile, address, as well as
data about its registration, inclusive of the BULSTAT number.
Representation
Article 10
1. The non – profit legal entity shall express its will and sh all conduct legal activities through its bodies. It shall be
represented by its managing body.
2. In the course of litigation between the non – profit legal entity and its managing body, members of the managing
body, respectively, the legal entity may also be r epresented by one or several persons elected by its general meeting.
3. A non – profit legal entity may partake in the work of a body of non – profit legal entity through its representative or a
person authorized thereby.
Organization
Article 11
1. The organization of non – profit legal entities shall be governed by this Act and the articles of association or the
statute.
2. Non – profit legal entities may have branches. The branch manager shall represent the non – profit legal entity for the
purposes of the branch activities .

Transformation
Article 12
1. Non – profit legal entities may be transformed into another type of non – profit legal entity, they may consolidate,
merge, spin – off and split.
2. After spin – off or separation the non – profit legal entities shall be jointly liable for the obligations undertaken prior to
their transformation.
3. Members of the non – profit legal entities that have undergone consolidation or merger shall become members of th e
new non – profit legal entity, and the members of the non – profit legal entity that has split – members of the newly
formed non – profit legal entities, at their own discretion.
Dissolution
Article 13
(1) A non – profit legal entity shall be dissolved:
1. upon exp iry of the term for which it has been established;
2. by decision of its supreme body;
3. by decision of the district court by domicile of the non – profit legal entity, where
a) it has not been established in compliance with the legal procedure;
b) it pursues act ivities contrary to the law or the public order or the good morals;
c) it has been declared bankrupt.
1. The court decision under paragraph (1), sub – paragraphs 1 and 3 shall be issued on the grounds of claim by any
interested party or the public prosecutor.
2. T he court may rule to grant appropriate term for removal of the reasons for dissolution and the consequences
thereof.
3. Under the circumstances of paragraph
(2) the dissolution shall be registered ex officio and the court shall assign a liquidator.
Liquidati on
Article 14
1. The dissolution of non – profit legal entity shall involve procedure for liquidation.
2. The liquidation shall be conducted by the managing body or a person assigned thereby.
3. Where no liquidator has been assigned pursuant to paragraph (2), as well as under the circumstances of Article 13,
paragraph (1), sub – paragraph 2, such person shall be assigned by the district court by domicile of the non – profit
legal entity.
4. The relevant provisions of the Commerce Act shall apply to insolvency, bankruptcy, th e liquidation procedure and
the authority of the liquidator, respectively.
Property after liquidation
Article 15
1. The distribution of the property remaining after the satisfaction of creditors shall be determined in compliance with
the statute, the articles of association or the supreme body of the non – profit legal entity, unless otherwise provided
in this Act. Where no decision to that effect has been taken prior to the dissolution, such decision shall be made by
the liquidator.
2. Where there are no persons in existence under paragraph (1), or where they cannot be identified, the property shall
be delivered into possess ion of the municipality by domicile of the non – profit legal entity. The municipality shall be
bound to use the property for purposes approximating to the maximum possible the objectives of the dissolved non –
profit legal entity.

3. The property under the prece ding paragraphs may not be distributed, sold or assigned in any way whatsoever to
liquidator appointed beyond the circle of persons under paragraph (2), except for valuable consideration due
thereto.
4. Persons who have acquired property in result of the liqu idation conducted pursuant to paragraphs (1) – (3), shall be
liable for the obligations of the dissolved non – profit legal entity to the amount of the gain.
Deletion of non – profit legal entity
Article 16
Following the distribution of the property, the liqui dator shall be bound to request deletion of the
registration of the non – profit legal entity by the district court by domicile of the non – profit legal entity.
Court register of non – profit legal entities
Article 17
Register of the non – profit legal entities s hall be kept with the district courts.
Circumstances subject to entry
Article 18
(1) The following circumstances shall be subject to entry in the register of non – profit legal entities:
1. required contents of the articles of association or the statute;
2. addres s;
3. names and positions of persons representing the non – profit legal entity;
4. definition for pursuing activities for public benefit;
5. total number of initial property contributions, if there are provisions to that effect;
6. dissolution of the non – profit legal e ntity;
7. transformation;
8. names, company name, respectively, and addresses of liquidators;
9. deletion of the non – profit legal entity.
(2) The following circumstances shall be subject to entry in the register of non – profit legal entities by
domicile of the branch:
1. name, domicile and address of the non – profit legal entity;
2. domicile and address of the branch;
3. branch manager and any restrict ions to his authority and representative powers provided for in the articles of
association.
(3) For branches of foreign non – profit legal entities subject to entry shall also be:
1. objectives of the foreign non – profit legal entity;
2. objectives under sub – parag raph 1 that are to be pursued through the branch;
3. definition of the branch for pursuing activities for public benefit.
(4) Subject to entry shall also be changes to the circumstances under paragraphs (1), (2) and (3).
Chapter Two
Types of Non – profit Legal Entities
Section I
Associations
Establishment
Article 19
1. Associations shall be established by three or more persons united for pursuing non – profit activities.
2. An association defined for pursuing activities for public profit shall be established by at least 7 able – bodied natural
persons or 3 legal entities.
Contents of the statute

Article 20
The founders shall adopt statute, which should contain:
1. name;
2. domicile;
3. objectives and means for their attainment;
4. definition of the type of activities pursuant to Article 2;
5. scope of activities;
6. managing bodies;
7. branches;
8. authority of the bodies of the association;
9. rules for presentation of the association;
10. rules for origination and termination of membership, as well as procedure for settlement of property relations in
the event of termination of membership;
11. term for which the association has been established;
12. procedure for setting the amount and manner of delivery of property contributions;
13. manner of distribution of t he remaining property after satisfaction of creditors.
Rights and obligations of members
Article 21
1. Membership in associations shall be voluntary.
2. All members shall be entitled to participate in the management of the association, to be informed of its acti vities, to
use its property and the results of its activities, pursuant to the procedure set forth in the statute.
3. All members shall be obliged to make property contributions, should there be provisions to that effect in the statute.
4. Members shall be liabl e for the obligations of the association to the amount of the property contributions provided
for in the statute. Members shall not be personally liable for the obligations of the association.
5. The rights and obligations of members, except for property righ ts and obligations, shall not be transferable and may
not pass to other persons in the event of death or dissolution, respectively. The implementation of membership
obligations and the exercise of membership rights may be assigned to other persons, provide d the statute contains
stipulations to that effect.
Termination of membership
Article 22
(1) The membership shall be terminated:
1. by unilateral statement to the association;
2. upon death or in the event of enforcement of full restraint;
3. upon expulsion;
4. upon dissolution of the non – profit legal entity;
5. upon cancellation.
(2) Unless otherwise provided by the statute, the general meeting shall take decisions for expulsion for
instan ces of behavior that render further membership out of compliance.
(3) Where the statute provides for expulsion by decision of the managing board or another body of the
association, such decision shall be subject to appeal before the general meeting.
(4) Ca ncellation of membership due to failure to make the specified property contributions and systematic
failure to participate in the activities shall be ascertained by documents pursuant to the procedure set
forth in the statute of the association.
Bodies
Art icle 23

1. The general meeting shall be the supreme body of the association.
2. The managing board shall be the managing body of the association.
General Meeting
Article 24
The general meeting shall comprise all members of the association, unless otherwise provi ded by the
statute.
Authority of the General Meeting
Article 25
(1) The general meeting shall:
1. amend and supplement the statute;
2. adopt other by – laws;
3. elect and dismiss members of the managing board;
4. admit and expel members;
5. take decisions for establishment and closing of branches;
6. take decisions for participation in other organizations;
7. take decisions for transformation or dissolution of the association;
8. adopt basic guidelines and program for the activities of the association;
9. approve the budget of the association;
10. take decisions on collection and amounts of membership fees or property contributions;
11. approve the report on the activities of the managing boa rd;
12. repeal decisions of other bodies of the association, such as may be contrary to the law, the statute or other by – laws
governing the activities of the association;
13. take other decisions as well, such as may be provided for by the statute.
(2) The rights under paragraph (1), sub – paragraphs 1, 3, 7, 9, 11 and 12 may not be assigned to other
bodies of the association.
(3) The decisions of the general meeting shall be binding upon the other bodies of the association.
(4) The decisions of the general meeting s hall be subject to judicial control for their legal compliance and
compliance with the statute.
(5) Decisions of the bodies of the association that have been taken contrary to the law, the statute or
preceding decision of the general meeting, may be challe nged before the general meeting by request of
concerned members of the association or by a body of the association, submitted within one month
following the coming of knowledge of such decision, but not later than one year after the date when such
decision has been taken.
(6) The disputes under paragraph (4) may be referred to the court of registration of the association by any
member of the association or a body of the association, or by the public prosecutor, within one month
following the coming of knowl edge of such decision, but not later than one year after the date when such
decision has been taken.
Convening of General Meeting
Article 26
1. General meeting shall be convened by the managing board on its own initiative or upon request by one third of the
m embers of the association, in the settlement where the domicile of the association is located. Where in the latter
case the managing board fails to forward within one month invitations in writing for convening of general meeting,
the general meeting shall be convened by the court by domicile of the association upon request in writing by the
concerned members or a person authorized thereby.

2. The invitation shall include the agenda, the date, time and place for holding the general meeting and reference to the
initiators of the meeting.
3. The invitation shall be promulgated in the State Gazette and shall be placed on the board for notifications in the
building where the head office of the association is located, at least one month prior to the specified date.
Quor um
Article 27
Unless otherwise provided by the statute, the general meeting shall be legitimate if attended by more than
half of the total number of members. In the event of lack of quorum the meeting shall be postponed by
one hour and shall be held at the same place and with the same agenda, regardless of the number of
attending members, unless otherwise provided by the statute.
Voting
Article 28
(1) Each member of the general meeting shall be entitled to one vote.
(2) Members of the general meeting may not vote on issues referring to:
1. themselves, their spouses, or relatives of direct descent – without limits, collateral relatives – to the fourth b ranch,
or in – laws – to the second branch, inclusive;
2. legal entities, where they are managers or may impose or hinder decision making.
(3) A person may represent in the general meeting not more than three members by power of attorney in
writing, unless the statute provides for some other norm of representation or meeting of the proxies.
Reassignment of authorization shall not be allowed.
Decision taking
Article 29
1. Decisions of the general meeting shall be taken by the votes of the majority of the attendees
2. D ecisions under Article 25, paragraph (1), sub – paragraphs 1 and 7 shall be taken by majority of 2/3 of the attendees
3. Decisions may not be taken on issues not included on the agenda notified in the invitation.
Managing Board
Article 30
1. The Managing Board sha ll comprise at least three persons – members of the association. Legal entities – members of
the association, may also nominate for members of the Managing Board persons who are not members of the
association. The members of the Managing Board shall be ele cted for a term of up to five years.
2. The Managing Board shall elect one of its members Chairman. The statute may provide for election of the Chairman
by the General Meeting or another body of the association.
3. The functions of managing board may be carried out, by decision of the General Meeting, by one person – manager.
Authority of the Managing Board
Article 31
The Managing Board shall:
1. represent the association, and shall determine the scope of the representative powers of its individual members;
2. ensure t he implementation of decisions of the General Meeting;
3. dispose with the property of the association in compliance with the requirements of the statute;
4. prepare the draft budget and submit it to the General Meeting;
5. prepare report on the activities of the association and submit it to the General Meeting;
6. set forth the procedure and organize the activities of the association, inclusive of such to the common benefit, and
shall be responsible for the above;
7. determine the address of the association;
8. take decisions on all issues that by law or by the statute are not within the authority of another body;

9. perform the duties provided for in the statute.
Meetings of the Managing Board
Article 32
1. The meetings of the Managing Board shall be convened and conducted by the Chairman, unless otherwise provided
by the statute. The Chairman shall be bound to convene a meeting of the Managing board upon request in writing by
o ne third of its members. If the Chairman fails to convene a meeting within one week, such meeting may be
convened by any member concerned of the Managing Board. In the event of absence of the Chairman the meeting
shall be chaired by a member assigned by th e Managing Board.
2. The Managing Board may conduct business provided the meeting is attended by more than half of its members.
3. Attendee shall also be considered a person in two – way communication by telephone or otherwise, which guarantees
identification of s uch person and enables participation in discussions and taking of decisions. The vote of such
person shall be asserted in the minutes of the meeting by the chairperson of the meeting.
4. Decisions shall be taken by the majority of the votes of the attendees, and decisions under Article 14, paragraph (2)
and Article 31, sub – paragraphs 3 and 6 – by majority of all the members. The statute may provide decisions to be
taken by another type of majority, except those under the preceding sentence.
5. The Managing Board may take decision without holding a meeting, provided the minutes for the decision taken is
signed without remarks and objections by all members of the Managing Board.
Section II
Foundations
Establishment
Article 33
1. Foundations shall be established in the lifetime or in the event of death by unilateral deed of establishment granting
without compensation property for attainment of non – profit objective.
2. For the purposes of establishment of foundation in the lifetime the deed should bear signatures certified b y the
notary public.
3. Where real rights on real estate are transferred the deed of establishment shall be registered by the Judge Registrar
with the district court by location of the real estate.
4. The property provided with the deed of establishment shall be considered property of the foundation upon its
origination as of the date of execution of the deed of establishment in the lifetime or upon entrance on inheritance in
the event of death.
5. The founder shall be entitled to revoke the deed of establishment pr ior to the origination of the foundation, but such
right shall not pass to the heirs.
Contents of the deed of establishment
Article 34
(1) The deed of establishment shall set forth:
1. the name;
2. domicile;
3. objectives;
4. type of activities pursuant to Article 2;
5. property provided;
6. bodies of the foundation;
7. branches;
8. rules on authority of the bodies;
9. rules on manner of representation;
10. term for which the foundation has been established.

(2) Compliance with the requirements under paragraph (1), sub – paragraphs 3 and 5 shall suffice to put in
effect the deed of establishment.
(3) The request for registration shall be made by the founder or a person or a body authorized thereby,
the executor of the will, th e heir or any of the persons that would benefit from the activities of the
foundation pursuant to the deed of establishment.
(4) Where actions are required for the purpose of amendment or supplement of the deed of establishment
and should it be impossible for the founder to conduct such actions pursuant to procedure established
thereby or under the law, the amendments shall be made by the district court at the domicile of the
foundation upon request from the concerned applicants. The court shall be bound to make the
amendments in compliance with the disposition stated in the deed of establishment.
Bodies
Article 35
1. The foundation shall have managing body, which may be one – person or collective body.
2. Where the deed of establishment provides for more than one b ody, the rules for the general meeting and the
managing board of associations shall apply to the other bodies, respectively.
3. The bodies of the foundation may take decisions for completion of their membership. Should they be unable to do
so, any of their me mbers as well as any person who might benefit from the activities of the foundation may request
the district court at the domicile of the foundation to complete the membership of the bodies in compliance with the
disposition stated in the deed of establish ment.
4. Where the deed of establishment does not provide for bodies of the foundation, they shall be determined by the
district court at the place of establishment of the foundation under the terms and procedure set forth in Article 34,
paragraph (4).
Reserv ed rights
Article 36
1. The rights reserved for the founder or a third party designated thereby, shall pass to the relevant body of the
foundation in the event of death of the founder or such third party, should they be pronounced absent or under
restraint, o r should they be dissolved, respectively.
2. Where the persons under paragraph (1) fail to exercise their rights with due care, or under circumstances of
permanent impossibility for them to exercise these rights, the court of registration may, upon request from the
managing body, rule their powers of authority to be assigned to the relevant body of the foundation for a certain
period of time or permanently.
Chapter Three
Non – profit Legal Entities Pursuing Activities
for the Public Benefit
Section I
General Provisions
Scope of application
Article 37
1. Th e provisions of this Act relevant to non – profit legal entities shall apply to organizations defined as such pursuing
activities for public benefit, inasmuch as this Chapter does not provide otherwise.
2. The judicial and administrative bodies in charge of reg istration of non – profit legal entities shall refuse to register
organizations defined as such pursuing activities for public benefit in the cases where the provisions of their statute
or deed of establishment are not in compliance with the provisions of th is Chapter.

3. The non – profit legal entities that are not defined as such pursuing activities for public benefit, as well as those that
have been denied registration pursuant to paragraph (2), may continue to pursue activities for the personal benefit
of thei r members or certain persons.
Definition of pursued activities
Article 38
(1) The non – profit legal entities defined as such pursuing activities for public benefit shall use their
property for:
1. development and strengthening of spiritual values, the civil so ciety, health care, education, science, culture,
engineering, technology or physical culture;
2. assistance to the socially disadvantaged, the disabled or the persons in need of care;
3. support of social integration and personal realization;
4. protection of human rights or the environment;
5. other objectives such as may be determined by law.
(2) Foreign non – profit legal entities may pursue activities for public benefit through their branches in this
country in compliance with this Act.
(3) Non – profit legal entities defined as such pursuing activities for public benefit should apply for
registration of the circumstances under Article 45, paragraph (2) in the central register.
Bodies
Article 39
1. Non – profit legal entities pursuing activities for public benefit shall have collective supreme body and managing
body.
2. The collective body of the non – profit legal entity pursuing activities for public benefit shall take decisions pursuant
to the procedure set forth under Article 32, paragraph (4).
3. The non – profit legal entity pursuing activities for public benefit shall pro vide for, at least once per year, audit of its
activities by licensed certified public accountant.
Obligation to keep books
Article 40
1. The non – profit legal entity pursuing activities for public benefit shall be obliged to keep books with minutes of
meeting s of its collective bodies. The chairperson of the meeting of the collective body and the person who has
prepared the minutes shall attest and be liable for the authenticity of its contents.
2. The non – profit legal entity pursuing activities for public benefi t shall prepare once per year report on its activities,
which should include data about:
a. substantial activities, funds spent for such purposes, their relevance to the objectives and the programs of the
organization and the results attained;
b. amount of properties received in grant and revenues from other activities conducted for the purpose of raising funds;
c. financial results.
1. The report of the non – profit legal entity pursuing activities for public benefit shall be public. The notification for
availa bility of the elaborated report, as well as for the place, time and procedure for access thereto, shall be
published in the bulletin of the central register.
Use of property
Article 41
(1) The non – profit legal entity pursuing activities for public benefit may use property without valuable
consideration and may pursue the activities intended to attain the objectives defined pursuant to this Act.
(2) The selection of persons and the manner of providing assistance by the non – profit legal entity
pursuing activi ties for public benefit shall be effected taking in consideration the objectives and the

financial capacity of the non – profit legal entity, in compliance with the declared procedure and rules for
pursuing the activities. The information about the selection procedure shall be made available to the
general public and shall be entered in the central register.
(3) For the purpose of using the property without valuable consideration by the non – profit legal entity
pursuing activities for public benefit the suprem e body of the organization shall take justified decision by
majority of 2/3 of all its members, where such use is to the benefit of:
1. persons who are members of other bodies of the legal entity and their spouses, relatives of direct descent – without
limit, collateral relatives – to the fourth branch, inclusive, or in – laws – to the second branch, inclusive;
2. persons who have been members of the managing bodies within 2 years prior to the date of taking such decision;
3. . legal entities that have financed the or ganization within 3 years prior to the date of taking such decision;
4. legal entities in which the persons under sub – paragraphs 1 and 2 are managers or may impose decisions or hinder
decision making.
(4) The non – profit legal entity pursuing activities for pu blic benefit may not enter into transactions with
the persons under paragraph (3), sub – paragraph 1 above, as well as with legal entities in which the said
persons are managers or may impose decisions or hinder decision making, unless the transactions are o f
obvious benefit to the non – profit legal entity pursuing activities for public benefit, or where such
transactions are concluded under general terms notified to the public.
Transformation
Article 42
The non – profit legal entity pursuing activities for public benefit may not be transformed into non – profit
legal entity pursuing activities for private benefit.
Liquidation
Article 43
(1) The liquidator shall be bound, if possible, to satisfy the creditors of the non – profit legal entity
pursuing activities for public benefit from the available cash funds, and should that be impossible – by
turning into money in the first place the movable properties and then the real properties of the non – profit
legal entity .
(2) The property may not be assigned in any way whatsoever to:
1. the founders and present and former members;
2. persons who have been members of the bodies, and employees of the legal entity;
3. the liquidators, except for their due valuable consideration;
4. spouses of the persons under sub – paragraphs 1 – 3;
5. relatives of the persons under sub – paragraphs 1 – 3 of direct d escent – without limit, collateral relatives – to the
fourth branch, or in – laws – to the second branch, inclusive;
6. legal entities in which the persons under sub – paragraphs 1 – 5 are managers or may impose decisions or hinder
decision making.
Property after liquidation
Article 44
(1) The property remaining after the satisfaction of creditors shall be delivered by decision of the court to
a non – profit legal entity defined as such for pursuing activities for public benefit, with the same or similar
non – profit objective, unless such has been defined in the statute or the deed of establishment.
(2) Where the property is not delivered pursuant to paragraph (1), it shall be delivered to the municipality
by domicile of the dissolved non – profit legal entity. The muni cipality shall be bound to provide the
property for the purposes of activities to the public benefit approximating to the maximum possible the
objectives of the dissolved non – profit legal entity.

Section II
Central Register
Registration in the Central Regi ster
Article 45
(1) The non – profit legal entities pursuing activities for the public benefit shall submit application for
registration in the central register with the Ministry of Justice.
(2) Attached to the application shall be:
1. transcripts of the court decisions for registration;
2. list of the persons who are members of the managing bodies;
3. certificate for tax registration;
4. declaration for existence of the circumstances under Articles 38 – 41, as well as for payable taxes, charges, custom
duties and other public amounts receivable;
5. the rules and procedure for pursuing activities for public benefit.
(3) The Minister of Justice shall approve Rules for the organization and the operating procedure for
keeping the register, and shall approve specimens of documents to be submitted to him. The Minister or a
person authorized thereby shall register forthwith the declared circumstances by decision with quoted
reasons. Where additional evidence should be provided or remedy of omissions in the submitted
documents should be effected, the registration shall be done after expiry of the term granted for
completion and amendments to the submit ted application.
(4) Registration in the register shall be refused, if the non – profit legal entity for pursuing activities for
public benefit has not been registered by the court of competent jurisdiction as non – profit legal entity for
pursuing activities for public benefit, or if its activities are contrary to the law. Where registration is not
made within 14 days following the application therefor, this shall be considered tacit refusal of
registration.
(5) The explicit or tacit refusal of registration sh all be subject to appeal within 14 days pursuant to the
Supreme Administrative Court Act.
(6) Refusal that has come into force shall be notified ex officio to the court by domicile of the non – profit
legal entity and to the bodies of the tax administration.
(7) Subject to entry shall also be the changes in the circumstances under paragraph (2).
(8) The entitlement of non – profit legal entities pursuing activities for public benefit to privileges pursuant
to this Act shall originate as from the date of registr ation in the central register. The circumstances
entered shall be considered known by third parties as from the date of registration, whereas the latter
shall be notified ex officio to the court by domicile of the non – profit legal entity pursuing activitie s for
public benefit and to the bodies of the tax administration.
(9) The central register shall be public and any person may request information or transcript of its
contents with information subject to notification.
(10) The rules in respect of the publi c nature of the central register shall apply, as appropriate, where
circumstances under this Act are being registered in another register.
(11) The central register shall issue monthly bulletin with publication of registered non – profit legal entities
pursu ing activities for public benefit, refusals and deleted entries, as well as notifications of information
pursuant to the Rules for Operation of the Central Register.
(12) The procedure for registration in the central register, the publications, the notific ations of information
and the appeal of refusals for registration shall be exempt from State charges.
Annual control
Article 46

(1) The non – profit legal entities pursuing activities for public benefit shall be obliged to submit to the
central register by 3 1st May each year information about their activities through the preceding year.
(2) Declared for registration in the register and submitted shall be:
1. transcripts of court decisions for registration of changes;
2. list of persons who have been members of the managing bodies;
3. information about the activities pursuant to Article 38;
4. certified annual financial statement or audit by licensed certified public accountant pursuant to Article 39,
paragraph (3);
5. the annual report pursuant to Article 40, paragraph (2);
6. declaration for payable taxes, charges, custom duties and other public amounts receivable;
7. amendments to the statute or the deed of establishment.
(3) In the event of ascertainment of breach of law, the Minister of Justice shall notify the bodies of public
prosecution and State Financial Control to conduct inspections and take actions as provided by the law.
Ongoing control
Article 47
The Minister of Justice shall be entitled to request current information about the circumstances subject to
entry.
Deletion of registration
Article 48
(1) The registration shall be deleted by request of the public prosecutor or the bodies of the State
Financial Control, ex officio by the Minister of Justice, where the non – profit legal entity pursuing activities
for public benefit:
1. systematically fails to submit the information about circumstances subject to entry within the specified terms;
2. pursues activities contrary to the provisions of the law;
3. systematically fails to pay public amounts receivable;
4. has reduced number of members less than the minimum required by law for a period of more than 6 months.
(2) The deletion of the registration shall not relieve the non – profit legal entity pursuing activities for public
benefit and its managing bodies from their obligations and responsibilities under this Act.
Second registration
Article 49
(1) A non – profit legal entity pursuing activities for public benefit the registration of which has been
deleted, may apply for second registration not earlier than one year following the removal of the reasons
for deletion. This right may be exercised only once.
(2) A legal entity the registration of which as non – profit legal entity pursuing activities for public benefit
has been deleted may continue to use its property only for the purposes of activities specified in the
statute or the deed of establishment, inasmuch as they are in compliance with the provisions of Article 38,
paragraph (1), Article 41, paragraph (1), Articles 43 and 44.
Appeal
Article 50
(1) Decisions of the Minister of Justice for refusal of registration of stated circumstances or for deletion of
registration of non – profit legal entity pursuing activities for public benefit shall be subject to appeal
before the Supreme Administrative court within 14 days following the notification thereof.
(2) Where the refusal for registration, the deletion, respectively, are revoked, the registration shall be
made ex officio.

(3) Refusals f or registration and deletions of registration that have come into force shall be entered ex
officio by the court of registration of the non – profit legal entity pursuing activities for public benefit.
Chapter Four
Applicable Law
Applicable law for foreign non – profit legal entities
Article 51
The legal capacity, the establishment, the reorganization and dissolution of non – profit legal entities, their
management, representation and membership shall be governed by the laws of the cou ntry of their
domicile.
Branches
Article 52
(1) The establishment, the operation and the closing down of branches shall be governed by the laws of
the country of domicile of the branch.
(2) Foreign non – profit legal entities may establish branches in this c ountry provided their objectives are
not contrary to the public order and the laws of the Republic of Bulgaria.
TRANSITIONAL AND CONCLUDING PROVISIONS
§ 1. (1) The non – profit legal entities existing as of the date of coming into force of this Act shall ret ain
their capacity of legal entities without registration pursuant to this Act.
(2) The non – profit legal entities that want to be defined as such pursuing activities for public benefit
should submit application for registration in the Central Register with the Ministry of Justice within three
years following the coming into force of this Act. Status of non – profit legal entities pursuing activities for
public benefit shall be acquired as from the date of entry in the Central Register.
(3) The application sho uld contain the circumstances subject to entry pursuant to Article 45, paragraph
(2).
(4) The associations and foundations existing as of the date of coming into force of this Act shall be
obliged to bring their statutes or deeds of establishment in compli ance with the law within one year
following the coming into force of the Act.
§ 2. The organizations pursuing political, trade union and religious activities are governed by a separate
Act.
§ 3. This Act shall repeal Articles 134 – 154 of the Persons and F amily Act (promulgated, SG, No.
182/1949; as corrected, No. 193/1949; as amended, Izvestia, No. 12/1951, Nos. 12 and 92/1952, No.
15/1953; as corrected, No. 16/1953; as amended, No. 89/1953, No. 90/1955, No. 90/1956, No.
50/1961, SG, No. 23/1968, No. 36/19 79, No. 41/1985, No. 46/1989, No. 20/1990, No. 15/1994, No.
67/1999).
§ 4. Repealed shall be Article 22 of the Administration Act (promulgated, SG, No. 130/1998; No. 8/1999 –
Decision No. 2 of the Constitutional Court of 1999; as amended, No. 67/1999, No. 64/2000).
§ 5. (1) Dissolved shall be all non – profit associations and foundations with statutes or deeds of
establishment stating as of the date of coming into force of this Act that their objective or task is to assist
the Bulgarian Communist Party, the F atherland Front, the Dimitrov Communist Union of the Youth and
their successors.
(2) The court shall declare the dissolution upon request by the public prosecutor or any party concerned
and shall appoint liquidators.
(3) The liquidation shall follow the pr ocedure set forth in the Commerce Act and should be finalized within
6 months following the appointment of the liquidators.

(4) The property remaining after satisfaction of the creditors shall be delivered to the State. It may be
delivered pursuant to Arti cle 44 to other non – profit legal entities for pursuing activities for public benefit.
§ 6. This Act shall come into force as from 1 January 2001 and its implementation shall be assigned to the
Minister of Justice.
This Act has been adopted by the 38 – th Nat ional Assembly on 21st September 2000 and the official seal
of the National Assembly has been affixed hereunto.
Chairman of the National Assembly: Yordan Sokolov
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