Page:Albania Law No. 8788 On Non-Profit Organizations.pdf/12

 '''Article 39 Donations and Contracting with State Organs'''

Non-profit organizations have the right to take part, like all other juridical persons, in the filed of undertaking projects, tendering and procuring grants, contracting and purchases and sales by state organs of public services, public properties and goods, as well as the transferring of public services and the respective properties from the public sector to the non-profit organizations.

'''Article 40 Relief and Exemption from Fiscal Obligations'''

Relief and exemptions of non-profit organizations from tax and customs obligations are set by law.

Regardless of the form of organization, the purpose they follow and the activity they exercise, non-profit organizations are exempt from tax on revenues realized from donations and membership dues.

Natural and juridical persons who give assistance by donations to non-profit organizations are entitled to obtain relief from income tax according to law.

'''Article 41 Supervision of Non-Profit Organizations'''

The competent state organs have the right to supervise non-profit organizations regarding the implementation of tax and customs legislation, social insurance legislation, the licensing of the exercise of economic activity, contracting of the exercise of public and social services, and for the fulfillment of their activities with funds from the State Budget.

CHAPTER VIII TRANSFORMATION, MERGER, INTERRUPTION OF ACTIVITY AND DISSOLUTION

'''Article 42 Transformation and merger'''

Non-profit organizations have the right to be transformed or merged by a decision of the competent organ according to the basic act and are considered dissolved upon the registration of the new subject.

The transformation of an organization without membership, merger with another non-profit organization or their division can be done only when it is contemplated in the charter.

Transformation and merger of foundations and centers into associations or of associations into a foundation is not permitted.

'''Article 43 Self-dissolution''' A non-profit organization is dissolved on its own initiative.

'''Article 44 Dissolution by Court Decision'''

A court may decide the dissolution of a non-profit organization on the request of its members, its decision-making organs, or the competent state organ in cases when:

a) the activity of the non-profit organization comes into conflict with the Constitution;

b) the non-profit organization performs illegal activity;