An association is a self-governed and voluntary organization formed by at least two persons for one or more non-profitable purposes set forth in its founding documents and charter. An association acquires legal personality by registering its articles of incorporation and statutes with a notary in charge of the legal entity public register office, along with paying a small fee (Civil Code, Law 10.406/2002 Article 45; Law 6.015/1973 Article 120).
Following the acquisition of legal personality, associations need to register with the Federal Revenue.
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