Shadan Hojin or Kabushiki Kaisha
Since the club bought Azabu Towers and now is involved in a major property development, the current status of shadan hojin could conceivabkly be compromised.
Does anyone have any undertanding of this issue.
Over the years the board and management of the club has shown the acumen required to achieve the non-profit objective by skillfully re-distributing accumulated wealth but are these the skills that can navigate effectively through a major financial project such as the proposed redevelopment plan?
Should the club re-constitute itself as a kabushiki kaisha?
Comment:
The Azabu Towers and the plan to rebuild do not pose a problem to the Shadan Hogin status of the club. This status exempts certain activities from tax but not all.
posted by Unlock at 7:09 AM
3 Comments:
The NPO Law (Law to Promote Specified Nonprofit Activities) enacted in 1998, is the major law governing the third sector and promoting the creation of specified nonprofit corporation.
Organizations engaged in one or more of the specified activities or in providing liaison, advice or assistance related to such activities come under the jurisdiction of this Law.
These activities must be 'for the purpose of contributing to the advancement of the interest of many and unspecified persons'.
An organization, according to the NPO Law, can become a 'specified nonprofit corporation' if it:
-is formed principally to implement one of the 'specified activities' like: art, culture, sports, community development, community safety, gender equality, youth development, promotion of health, social welfare, promotion of social education, protection of human rights, peace, international cooperation, conservation of the environment, and disaster relief.
-is not formed for generating profit.
-has paid staff number less than one third of the total staff.
-is not involved in religious preaching or teaching; or performing religious ceremonies.
-is not for promoting, supporting, or opposing a political ideology, political party, a person holding a public office, or candidate for a public office
is not operated for the interest of a specified individual or corporation.
-is not used for a specific political party.
-has provisions of acquisition and loss of membership, which are not unreasonable.
社団法人は、一定の目的のもとに結合した人の集合体であり、団体として組織、意思等を持ち、社員は別個の社会的存在として団体の名において行動する団体です。
また、財団法人は一定の目的のもとに拠出され、結合されている財産の集まりであって、公益を目的として管理運営される団体です。
社団法人には社員が存在し、その会費をもって、総会の決定に基づいて運営されます。一方、財団法人には社員は存在せず、基本財産の運用益をもって、設立者が定めた寄附行為によって運営がなされます。
しかし、社団法人において会費のみ、財団法人において基本財産の運用益のみで事業を行うことは困難となってきているので、基金を有している社団法人や、会員制度を有している財団法人が数多く存在しています。
The acquisition of Azabu Towers does not put shadan hojin status at risk. TAC is allowed to conduct profit-making activites, but would pay tax on profits.
However, what is at risk to maintaining the shadan hojin status is the discontinuation of those activities that allows TAC to maintain the status. If so few members are willing or able to travel to Takanawa and continue to put in the 1,000's of volunteer hours needed to meet, plan, organize and hold these events, or the TAC operating budget and staffing levels are not increased to hire staff to organize the events will not occur and the shadan hojin status is history. I am sure this has not been taken into account by the LRPC or the "bean counters" modelling the numbers.
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